<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:us-gaap-supplement="http://fasb.org/us-gaap-sup/2022q3" xmlns:srt-supplement="http://fasb.org/srt-sup/2022q3" xmlns:us-roles="http://fasb.org/us-roles/2022" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:NVOS="http://novointegrated.com/20220531">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02B_US%2DGAAP%2D2022 -->
<!-- Field: Set; Name: xdx; ID: xdx_03C_NVOS_novointegrated.com_20220531 -->
<!-- Field: Set; Name: xdx; ID: xdx_040_20210901_20220531 -->
<!-- Field: Set; Name: xdx; ID: xdx_055_edei%2D%2DEntityCentralIndexKey_0001138978 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_076_XDX_form10%2Dk.xdx -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_061_Integer_0_Integer -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<!-- Field: Set; Name: xdx; ID: xdx_06E_CAD_0_iso4217%2D%2DCAD -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityCentralIndexKey">0001138978</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2020-08-31" id="xdx2ixbrl0049" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" id="xdx2ixbrl0072" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2020-08-31" id="xdx2ixbrl0109" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2020-08-31" id="xdx2ixbrl0121" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2020-08-31" id="xdx2ixbrl0127" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredCreditsAndOtherLiabilities" contextRef="AsOf2020-08-31" id="xdx2ixbrl0133" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" id="xdx2ixbrl0138" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2020-08-31" id="xdx2ixbrl0139" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" id="xdx2ixbrl0147" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2020-08-31" id="xdx2ixbrl0148" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2020-08-31" id="xdx2ixbrl0189" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:WriteOffOfAcquisitionDeposits" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0255" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0267" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0268" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0299" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0310" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0311" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0312" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0314" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0321" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0322" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0323" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0325" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0332" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0333" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0334" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0336" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0343" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0344" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0345" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0347" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0354" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0355" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0356" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0358" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0363" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0365" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0366" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0367" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0369" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0372" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0374" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0375" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0376" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0378" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0381" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0383" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0390" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0391" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0392" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0393" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0401" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0412" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0413" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0414" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0416" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0423" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0424" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0425" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0427" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0434" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0435" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0436" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0445" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0446" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0447" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0449" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0455" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0457" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0458" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0460" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0465" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0466" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0467" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0469" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0474" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0476" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0477" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0478" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0480" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0485" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0486" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0487" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" id="xdx2ixbrl0488" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0489" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0490" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0494" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0495" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0496" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0498" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" id="xdx2ixbrl0503" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0504" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl0505" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0506" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ExpenseAssociatedWithModifiedStockOptionTerms" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0538" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0551" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:LossOnSettlementOfOtherReceivable" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0556" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:WriteOffOfAcquisitionDeposits" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0559" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0572" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0602" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CashAcquiredFromAcquisition" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0605" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0611" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsForOtherDeposits" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0613" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromOtherDeposits" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0616" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ProceedsFromCollectionOfOtherReceivable" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0619" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:RepaymentsOfDebentureRelatedParty" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0631" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0635" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:RepaymentsOfFinanceLeases" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0638" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfDebt" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0640" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0647" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0673" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0674" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForDebt" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl0682" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForAcquisitionOfAssets" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl0686" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-08-31_custom_AcenziaMember" id="xdx2ixbrl0798" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2019-09-012020-08-31_custom_AcenziaMember" id="xdx2ixbrl0804" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_AcenziaMember" id="xdx2ixbrl0810" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillAcquiredDuringPeriod" contextRef="From2020-09-012021-08-31_custom_ApkaMember" id="xdx2ixbrl0813" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillAcquiredDuringPeriod" contextRef="From2020-09-012021-08-31_custom_EFLMember" id="xdx2ixbrl0814" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillAcquiredDuringPeriod" contextRef="From2020-09-012021-08-31_custom_RocklandMember" id="xdx2ixbrl0815" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2020-09-012021-08-31_custom_ApkaMember" id="xdx2ixbrl0819" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2020-09-012021-08-31_custom_RocklandMember" id="xdx2ixbrl0821" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2020-09-012021-08-31_custom_AcenziaMember" id="xdx2ixbrl0822" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InventoryRawMaterials" contextRef="AsOf2020-08-31" id="xdx2ixbrl0900" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2020-08-31" id="xdx2ixbrl0903" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2020-08-31" id="xdx2ixbrl0906" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2020-08-31" id="xdx2ixbrl0909" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2020-08-31" id="xdx2ixbrl0912" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2020-08-31" id="xdx2ixbrl0915" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_AdvanceToCorporationThreeMember" id="xdx2ixbrl0982" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_AdvanceToCorporationFourMember" id="xdx2ixbrl0994" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_LandMember" id="xdx2ixbrl1017" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_BuildingMember" id="xdx2ixbrl1020" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_us-gaap_CustomerRelationshipsMember" id="xdx2ixbrl1075" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_custom_BrandNamesMember" id="xdx2ixbrl1078" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_custom_AssembledWorkforceMember" id="xdx2ixbrl1081" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableMember" id="xdx2ixbrl1195" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableMember" id="xdx2ixbrl1203" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableTwoMember" id="xdx2ixbrl1219" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableThreeMember" id="xdx2ixbrl1226" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableFourMember" id="xdx2ixbrl1236" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableFiveMember" id="xdx2ixbrl1245" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermNotesAndLoans" contextRef="AsOf2020-08-31" id="xdx2ixbrl1257" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember" id="xdx2ixbrl1539" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember" id="xdx2ixbrl1541" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" id="xdx2ixbrl1555" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2020-09-012021-08-31_country_CA" id="xdx2ixbrl1685" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-09-012021-08-31_country_CA" id="xdx2ixbrl1705" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-09-012021-08-31_country_US" id="xdx2ixbrl1709" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-09-012021-08-31" id="xdx2ixbrl1712" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-09-012020-08-31_country_CA" id="xdx2ixbrl1735" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-09-012020-08-31_country_CA" id="xdx2ixbrl1755" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-09-012020-08-31_country_US" id="xdx2ixbrl1759" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-09-012020-08-31" id="xdx2ixbrl1763" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredTaxAssetsLiabilitiesNet" contextRef="AsOf2021-08-31" id="xdx2ixbrl1778" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredTaxAssetsLiabilitiesNet" contextRef="AsOf2020-08-31" id="xdx2ixbrl1779" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets" contextRef="AsOf2020-08-31" id="xdx2ixbrl1782" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredIncomeTaxLiabilities" contextRef="AsOf2020-08-31" id="xdx2ixbrl1785" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DeferredTaxLiabilities" contextRef="AsOf2020-08-31" id="xdx2ixbrl1788" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1827" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1830" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1836" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1845" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1848" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParty" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1851" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1857" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation" contextRef="AsOf2021-08-31_custom_ProDipMember" id="xdx2ixbrl1860" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" id="xdx2ixbrl1867" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" id="xdx2ixbrl1870" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2020-09-012021-08-31_custom_ProDipMember" id="xdx2ixbrl1874" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1917" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1919" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1921" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1933" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1935" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1937" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1949" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1965" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1981" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1983" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1985" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl1997" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl1999" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl2001" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl2013" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl2029" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl2045" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl2047" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl2049" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" id="xdx2ixbrl2055" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31_custom_HealthCareServicesMember" id="xdx2ixbrl2057" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl2061" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_ProductManufacturingAndDevelopmentMember" id="xdx2ixbrl2077" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl2079" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_us-gaap_CorporateMember" id="xdx2ixbrl2081" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2022-05-31" id="xdx2ixbrl2248" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2021-08-31" id="xdx2ixbrl2276" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ContingentLiabilitiesCurrent" contextRef="AsOf2021-08-31" id="xdx2ixbrl2281" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ConvertibleNotesPayableNetOfDiscount" contextRef="AsOf2021-08-31" id="xdx2ixbrl2302" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2022-05-31" id="xdx2ixbrl2318" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CommitmentsAndContingencies" contextRef="AsOf2021-08-31" id="xdx2ixbrl2319" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-03-012021-05-31" id="xdx2ixbrl2449" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl2451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2021-03-012021-05-31" id="xdx2ixbrl2454" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl2456" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2022-03-012022-05-31" id="xdx2ixbrl2468" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-03-012021-05-31" id="xdx2ixbrl2469" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl2470" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl2471" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2531" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2532" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2533" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2535" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2542" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2543" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2544" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" id="xdx2ixbrl2545" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2546" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30" id="xdx2ixbrl2547" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2551" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2552" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2554" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2555" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2560" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2561" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2563" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2564" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2566" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2569" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2571" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2572" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2573" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2575" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2578" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2580" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2581" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2582" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2584" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2587" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2588" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2589" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2591" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2596" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2597" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2598" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2599" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2618" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2619" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2620" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2622" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2627" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2629" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2630" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2631" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2633" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2636" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2638" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2639" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2640" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2642" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2645" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2646" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2647" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2649" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2654" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2655" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2656" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2657" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2676" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2677" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2678" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2680" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2687" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2688" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2689" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2691" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2698" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2699" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2700" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2702" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2707" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2708" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2710" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2711" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2719" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2720" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" id="xdx2ixbrl2721" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2722" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31" id="xdx2ixbrl2723" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2727" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2729" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2730" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2731" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2733" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2736" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2737" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2738" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2740" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2745" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2746" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2747" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2748" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2767" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2778" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2779" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2780" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2782" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2789" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2790" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2791" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2793" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2798" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2799" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2800" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2802" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" id="xdx2ixbrl2807" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2808" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2809" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2810" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2818" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2829" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2830" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2831" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2833" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2840" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2841" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2842" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2844" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2849" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2850" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2852" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2853" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2855" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2860" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2861" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2862" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" id="xdx2ixbrl2863" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2864" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28" id="xdx2ixbrl2865" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2869" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2871" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2872" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2873" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2875" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2878" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2879" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2880" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2882" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" id="xdx2ixbrl2887" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2888" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2889" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2890" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2910" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2911" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" id="xdx2ixbrl2912" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2913" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31" id="xdx2ixbrl2914" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2920" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2921" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2922" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2924" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2931" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2932" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2933" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2935" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2942" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2943" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2944" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2946" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2951" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2953" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2954" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2955" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl2957" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2960" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2961" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2962" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl2964" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" id="xdx2ixbrl2969" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl2970" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2971" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl2972" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_custom_CommonStockToBeIssuedMember" id="xdx2ixbrl2980" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3011" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ForeignCurrencyTransactionLossBeforeTax" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3014" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3023" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:PaymentOnOtherReceivable" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3053" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3055" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:RepaymentsOfFinanceLeases" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3068" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3071" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3073" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3076" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3080" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3103" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3104" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:CommonStockIssuedForAcquisitionOfAssets" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3113" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ConversionOfConvertibleNotesPayableAndAccruedInterestToCommonStock" contextRef="From2020-09-012021-05-31" id="xdx2ixbrl3119" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" id="xdx2ixbrl3337" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2022-05-31" id="xdx2ixbrl3397" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31_custom_NotesPayableFiveMember" id="xdx2ixbrl3584" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3983" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl3985" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingIntrinsicValue" contextRef="AsOf2021-08-31" id="xdx2ixbrl4099" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl4105" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl4107" unitRef="Shares" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2021-09-01to2022-05-31" id="xdx2ixbrl4185" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" id="xdx2ixbrl4251" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" id="xdx2ixbrl4275" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" id="xdx2ixbrl4291" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4304" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4306" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4307" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4308" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4309" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4310" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4320" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4322" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4323" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4324" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4325" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4326" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4336" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4338" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4358" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4360" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" id="xdx2ixbrl4372" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" id="xdx2ixbrl4377" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4378" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4380" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4383" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4384" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4385" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2022-03-012022-05-31" id="xdx2ixbrl4387" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4398" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4400" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4403" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" id="xdx2ixbrl4405" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4418" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31_custom_ProductSalesMember" id="xdx2ixbrl4420" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl4451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31_custom_HealthCareServicesMember" id="xdx2ixbrl4456" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" id="xdx2ixbrl4457" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" id="xdx2ixbrl4475" unitRef="USD" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="nvos-20220531.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2021-09-01to2022-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_dei_BusinessContactMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:EntityAddressesAddressTypeAxis">dei:BusinessContactMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-02-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012021-11-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2021-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012022-02-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2022-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012020-11-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2020-11-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-012021-02-28">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-01</xbrli:startDate>
        <xbrli:endDate>2021-02-28</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_custom_CommonStockToBeIssuedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:CommonStockToBeIssuedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_custom_TotalNovoStockholdersEquityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:TotalNovoStockholdersEquityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_TurbineTruckEnginesIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TurbineTruckEnginesIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2017-04-232017-04-25_custom_ShareExchangeAgreementMember_custom_NHLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NHLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2017-04-23</xbrli:startDate>
        <xbrli:endDate>2017-04-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_srt_ParentCompanyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">srt:ParentCompanyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-062019-01-07_custom_JointVentureAgreementMember_custom_KainaiMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JointVentureAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:KainaiMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-06</xbrli:startDate>
        <xbrli:endDate>2019-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-01-292019-01-30_custom_JointVentureAgreementMember_custom_KainaiMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JointVentureAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:KainaiMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-01-29</xbrli:startDate>
        <xbrli:endDate>2019-01-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-12-162019-12-17_custom_AssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-12-16</xbrli:startDate>
        <xbrli:endDate>2019-12-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-12-182019-12-19_custom_NovoEarthTherapeuticsIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NovoEarthTherapeuticsIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-12-18</xbrli:startDate>
        <xbrli:endDate>2019-12-19</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-292021-02-01">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-29</xbrli:startDate>
        <xbrli:endDate>2021-02-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2017-05-072017-05-09_srt_ParentCompanyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">srt:ParentCompanyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2017-05-07</xbrli:startDate>
        <xbrli:endDate>2017-05-09</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_PeriodEndMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:PeriodEndMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_PeriodEndMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:PeriodEndMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AveragePeriodMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:AveragePeriodMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AveragePeriodMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:AveragePeriodMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_PeriodEndMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:PeriodEndMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_custom_PeriodEndMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:PeriodEndMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_AveragePeriodMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:AveragePeriodMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-31_custom_AveragePeriodMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardDateAxis">NVOS:AveragePeriodMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NovoHealthnetKemptvilleCentreIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:NovoHealthnetKemptvilleCentreIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NovoEarthTherapeuticsIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:NovoEarthTherapeuticsIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_TerrengenxMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:TerrengenxMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_CanadaCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NovoHealthnetKemptvilleCentreIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:NovoHealthnetKemptvilleCentreIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NovoEarthTherapeuticsIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:NovoEarthTherapeuticsIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-05-31_us-gaap_EmployeeStockOptionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-05-292022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">NVOS:CustomerOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-05-29</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">NVOS:CustomerTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:AccountsReceivableMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">NVOS:CustomerThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_ClinicalEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">NVOS:ClinicalEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_OfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_ClinicalEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">NVOS:ClinicalEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_OfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_LandUseRightsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:LandUseRightsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_SoftwareLicenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:SoftwareLicenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AssembledWorkforceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:AssembledWorkforceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_LandUseRightsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:LandUseRightsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_SoftwareLicenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:SoftwareLicenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_ApkaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ApkaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_EFLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:EFLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_RocklandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:RocklandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_AcenziaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:AcenziaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_srt_ScenarioPreviouslyReportedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_ApkaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ApkaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_EFLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:EFLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_RocklandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:RocklandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_AcenziaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:AcenziaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_srt_ScenarioPreviouslyReportedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_ApkaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ApkaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_EFLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:EFLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_RocklandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:RocklandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AcenziaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:AcenziaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_srt_ScenarioPreviouslyReportedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_ApkaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ApkaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_EFLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:EFLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_RocklandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:RocklandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AcenziaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:AcenziaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_srt_ScenarioPreviouslyReportedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RestatementAxis">srt:ScenarioPreviouslyReportedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ApkaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ApkaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_EFLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:EFLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_RocklandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:RocklandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AcenziaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">NVOS:AcenziaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NonInterestBearingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NonInterestBearingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_SixPercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SixPercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:ThirteenPointSevenFivePercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NonInterestBearingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NonInterestBearingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_SixPercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SixPercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:ThirteenPointSevenFivePercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_RelatedPartyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">NVOS:RelatedPartyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-07-192020-07-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-07-19</xbrli:startDate>
        <xbrli:endDate>2020-07-21</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-21</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-07-202020-07-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-07-20</xbrli:startDate>
        <xbrli:endDate>2020-07-21</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NonInterestBearingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NonInterestBearingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_SixPercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SixPercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ThirteenPointSevenFivePercentInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:ThirteenPointSevenFivePercentInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_AdvanceToCorporationOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_AdvanceToCorporationTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_AdvanceToCorporationThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_AdvanceToCorporationFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis">NVOS:AdvanceToCorporationFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_LandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_LandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ClinicalEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">NVOS:ClinicalEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_ClinicalEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">NVOS:ClinicalEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_OfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_OfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_LandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_LeaseholdImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LeaseholdImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ClinicalEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">NVOS:ClinicalEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_ComputerEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:ComputerEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_OfficeEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_FurnitureAndFixturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:FurnitureAndFixturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_LandUseRightsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:LandUseRightsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_LandUseRightsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:LandUseRightsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_SoftwareLicenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:SoftwareLicenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_SoftwareLicenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:SoftwareLicenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AssembledWorkforceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:AssembledWorkforceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_AssembledWorkforceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:AssembledWorkforceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_LandUseRightsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:LandUseRightsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_SoftwareLicenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:SoftwareLicenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-12-012019-12-17_custom_IntellectualPropertyAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:IntellectualPropertyAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-12-01</xbrli:startDate>
        <xbrli:endDate>2019-12-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-03-052020-03-06_custom_PerpetualSoftwareLicenseAgreementMember_custom_CloudDXIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:PerpetualSoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-03-05</xbrli:startDate>
        <xbrli:endDate>2020-03-06</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-03-052020-03-06_custom_CloudDXAmendmentAgreementMember_custom_NovoHealthnetLimitedIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NovoHealthnetLimitedIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-03-05</xbrli:startDate>
        <xbrli:endDate>2020-03-06</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_ProDipLLCMember_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ProDipLLCMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_us-gaap_IntellectualPropertyMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:IntellectualPropertyMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_us-gaap_CustomerRelationshipsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">us-gaap:CustomerRelationshipsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_custom_BrandNamesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:BrandNamesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_custom_AssembledWorkforceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:CloudDXAmendmentAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:AssembledWorkforceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-03-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_HeartFriendlyProgramLaunchesInClinicMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:HeartFriendlyProgramLaunchesInClinicMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedAndroidAppMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:NovoBrandedAndroidAppMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedClinicalPortalWebsiteMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:NovoBrandedClinicalPortalWebsiteMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_PulsewavePADOneADevicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:PulsewavePADOneADevicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_MarketingServicesMaterialsDeliveredMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:MarketingServicesMaterialsDeliveredMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoSupportFTEMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SoftwareLicenseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:CloudDXIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis">NVOS:NovoSupportFTEMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-02-25</xbrli:startDate>
        <xbrli:endDate>2019-02-26</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_NotesPayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_NotesPayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesPayableOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesPayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesPayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_NotesPayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesPayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesPayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NotesPayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NotesPayableTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NotesPayableThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NotesPayableFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NotesPayableFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:NotesPayableFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember_custom_TerragenxMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember_custom_TerragenxMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CanadaEmergencyBusinessAccountLoanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_CanadaEmergencyWageSubsidyMember_us-gaap_GeneralAndAdministrativeExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis">NVOS:CanadaEmergencyWageSubsidyMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:GeneralAndAdministrativeExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_CEWSMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:CEWSMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_CanadaEmergencyWageSubsidyMember_us-gaap_GeneralAndAdministrativeExpenseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis">NVOS:CanadaEmergencyWageSubsidyMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:IncomeStatementLocationAxis">us-gaap:GeneralAndAdministrativeExpenseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2013-09-30_custom_FiveDebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2013-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2013-09-292013-09-30_custom_FiveDebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2013-09-29</xbrli:startDate>
        <xbrli:endDate>2013-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2017-11-292017-12-02_custom_FiveDebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2017-11-29</xbrli:startDate>
        <xbrli:endDate>2017-12-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-252019-09-27_custom_FiveDebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-25</xbrli:startDate>
        <xbrli:endDate>2019-09-27</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-012021-11-02_custom_FiveDebenturesMember_srt_ScenarioForecastMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-01</xbrli:startDate>
        <xbrli:endDate>2021-11-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2018-01-292018-01-31_custom_DebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:DebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2018-01-29</xbrli:startDate>
        <xbrli:endDate>2018-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-01-31_custom_DebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:DebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-012021-11-02_custom_FiveDebenturesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:FiveDebenturesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-01</xbrli:startDate>
        <xbrli:endDate>2021-11-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NewLeaseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertySubjectToOrAvailableForOperatingLeaseAxis">NVOS:NewLeaseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_NewLeaseMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertySubjectToOrAvailableForOperatingLeaseAxis">NVOS:NewLeaseMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_NonUSPersonMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:NonUSPersonMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_StatementOfWorkAgreementMember_custom_IndependentContractorMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:StatementOfWorkAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:IndependentContractorMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_ConsultingAndServicesAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAndServicesAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_LetterOfEngagementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:LetterOfEngagementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForLegalServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharesIssuedForLegalServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-04-122021-04-13_custom_AssetPurchaseAgreementMember_custom_AccreditedInvestorsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:AccreditedInvestorsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-04-12</xbrli:startDate>
        <xbrli:endDate>2021-04-13</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-13_custom_AssetPurchaseAgreementMember_custom_AccreditedInvestorsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:AccreditedInvestorsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-13</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-222021-05-24_custom_SharePurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharePurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-22</xbrli:startDate>
        <xbrli:endDate>2021-05-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-05-24_custom_SharePurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharePurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-05-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForMedicalServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharesIssuedForMedicalServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_IntellectualPropertyAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:IntellectualPropertyAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_IntellectualPropertyAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:IntellectualPropertyAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_LicenseAgreementAmendmentMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:LicenseAgreementAmendmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_LicenseAgreementAmendmentMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:LicenseAgreementAmendmentMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:RelatedPartyLoanDebtMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-07-202020-07-21_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:RelatedPartyLoanDebtMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-07-20</xbrli:startDate>
        <xbrli:endDate>2020-07-21</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:RelatedPartyLoanDebtMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_ServicesMember_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForConsultingServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharesIssuedForConsultingServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_RestrictedStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">us-gaap:RestrictedStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_AcenziaIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2015-09-08_custom_TwoThousandAndFifteenIncentiveCompensationPlanMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndFifteenIncentiveCompensationPlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2015-09-08</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2018-01-16_custom_TwoThousandAndEighteenIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndEighteenIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2018-01-16</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_TwoThousandAndEighteenIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndEighteenIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-02-09_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-02-09</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_OptionOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:OptionOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_OptionOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:OptionOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_OptionTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:OptionTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_ConsultingAndServicesAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAndServicesAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_EscrowAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:EscrowAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_EscrowAgreementMember_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:EscrowAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_EscrowAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:EscrowAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-192021-12-20_custom_ConsultingAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-19</xbrli:startDate>
        <xbrli:endDate>2021-12-20</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-232022-01-24_custom_ContractorAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ContractorAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-23</xbrli:startDate>
        <xbrli:endDate>2022-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-232022-01-24_custom_ContractorAgreementOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ContractorAgreementOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-23</xbrli:startDate>
        <xbrli:endDate>2022-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-01-232022-01-24_custom_ConsultingAgreementOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAgreementOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-23</xbrli:startDate>
        <xbrli:endDate>2022-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-02-232022-02-24_custom_ConsultingAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-02-23</xbrli:startDate>
        <xbrli:endDate>2022-02-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-162022-03-18_custom_ContractorAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ContractorAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-16</xbrli:startDate>
        <xbrli:endDate>2022-03-18</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-162022-03-18_custom_ContractorAgreementOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ContractorAgreementOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-16</xbrli:startDate>
        <xbrli:endDate>2022-03-18</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-062022-04-07_custom_MembershipInterestPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MembershipInterestPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-06</xbrli:startDate>
        <xbrli:endDate>2022-04-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-04-292022-05-02_custom_ConsultingAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ConsultingAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-04-29</xbrli:startDate>
        <xbrli:endDate>2022-05-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-05-102022-05-11_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-05-10</xbrli:startDate>
        <xbrli:endDate>2022-05-11</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_ConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:ConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_ConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:ConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_TwoThousandAndEighteenIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndEighteenIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOneEquityIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-08-31_custom_StockOptionAndWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_StockOptionAndWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_StockOptionAndWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ExercisePriceRangeOneMember_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeOneMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ExercisePriceRangeTwoMember_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeTwoMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ExercisePriceRangeThreeMember_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeThreeMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ExercisePriceRangeFourMember_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeFourMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ExercisePriceRangeFiveMember_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeFiveMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_StockOptionAndWarrantMembeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">NVOS:StockOptionAndWarrantMembeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeSixMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeSixMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_country_CA">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_country_US">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_country_CA">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_country_US">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_country_US">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:US</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_country_CA">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">country:CA</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-092020-12-11_custom_AssetPurchaseAgreementMember_custom_OntarioIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:AssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:OntarioIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-09</xbrli:startDate>
        <xbrli:endDate>2020-12-11</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-12-092020-12-11_custom_OntarioIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:OntarioIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-12-09</xbrli:startDate>
        <xbrli:endDate>2020-12-11</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-12-11">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-12-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-08-302021-08-31_custom_ProDipLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:ProDipLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-08-30</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-21</xbrli:startDate>
        <xbrli:endDate>2021-10-22</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ACZShareholdersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-21</xbrli:startDate>
        <xbrli:endDate>2021-10-22</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:ACZShareholdersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-10-22</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember22588343">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:ACZShareholdersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-21</xbrli:startDate>
        <xbrli:endDate>2021-10-22</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-262021-08-31_custom_ACZShareholdersMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:ACZShareholdersMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-26</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember_custom_NHLMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">NVOS:NHLMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_ShareExchangeAgreementMember_custom_TerragenxMember_custom_TerryMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:TerryMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_TerragenxMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:TerragenxMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_custom_MullinsAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_MullinsAssetMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-072021-10-08_custom_JointVentureAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JointVentureAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-07</xbrli:startDate>
        <xbrli:endDate>2021-10-08</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-02_custom_CanadaCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-02-272022-03-02_custom_CanadaCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-02-27</xbrli:startDate>
        <xbrli:endDate>2022-03-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-02_custom_CanadaCorpMember22589015">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_CanadaCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-02-272022-03-02_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-02-27</xbrli:startDate>
        <xbrli:endDate>2022-03-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-02_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-162022-03-17_custom_ClinicalConsultantsInternationalLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:ClinicalConsultantsInternationalLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-16</xbrli:startDate>
        <xbrli:endDate>2022-03-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-03-17_custom_ClinicalConsultantsInternationalLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">NVOS:ClinicalConsultantsInternationalLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-03-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:ClinicalConsultantsInternationalLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_CanadaCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:ClinicalConsultantsInternationalLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_AcenziaIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:AcenziaIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ProDipMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:ProDipMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_ProDipMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">NVOS:ProDipMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_CanadaCorpMember22590125">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:CanadaCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ClinicalConsultantsInternationalLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:OwnershipAxis">NVOS:ClinicalConsultantsInternationalLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_srt_ProFormaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ProFormaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_srt_ProFormaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ProFormaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductManufacturingAndDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_custom_ProductManufacturingAndDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductManufacturingAndDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-08-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-09-012020-08-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-09-01</xbrli:startDate>
        <xbrli:endDate>2020-08-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ProductManufacturingAndDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductManufacturingAndDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_custom_ProductManufacturingAndDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductManufacturingAndDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-08-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-05-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-05-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-03-012022-05-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-03-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-05-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-09-012021-05-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-09-01</xbrli:startDate>
        <xbrli:endDate>2021-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_HealthCareServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:HealthCareServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-08-31_custom_ProductSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">NVOS:ProductSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-08-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_CorporateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">us-gaap:CorporateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-282021-10-02_us-gaap_SubsequentEventMember_custom_TwoThousandAndTwentyOnePlanOptionGrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOnePlanOptionGrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-28</xbrli:startDate>
        <xbrli:endDate>2021-10-02</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-10-02_us-gaap_SubsequentEventMember_custom_TwoThousandAndTwentyOnePlanOptionGrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwoThousandAndTwentyOnePlanOptionGrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-10-02</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-10-072021-10-08_us-gaap_SubsequentEventMember_custom_JointVentureAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JointVentureAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-10-07</xbrli:startDate>
        <xbrli:endDate>2021-10-08</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_NovoHealthnetLimitedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:ShareExchangeAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NovoHealthnetLimitedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_TerragenxIncMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MrMullinsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:MullinsAssetPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JeffersonStreetCapitalStockPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:JeffersonStreetCapitalStockPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:PlatinumPointCapitalStockPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:PlatinumPointCapitalStockPurchaseAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalCommonStockPurchaseWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:PlatinumPointCapitalCommonStockPurchaseWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalCommonStockPurchaseWarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:PlatinumPointCapitalCommonStockPurchaseWarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharePurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:PurchaserMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SeniorSecuredConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharePurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:PurchaserMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">NVOS:SharePurchaseAgreementMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:PurchaserMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SeniorSecuredConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-01</xbrli:startDate>
        <xbrli:endDate>2021-12-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:PromissoryNotesPaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:PromissoryNotesPaymentAndExtensionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-06-012022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:PromissoryNotesPaymentAndExtensionMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-06-01</xbrli:startDate>
        <xbrli:endDate>2022-06-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-14_us-gaap_SubsequentEventMember_custom_PromissoryNoteAmortizationPaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:PromissoryNoteAmortizationPaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-06-142022-06-14_us-gaap_SubsequentEventMember_custom_PromissoryNoteAmortizationPaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:PromissoryNoteAmortizationPaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-06-14</xbrli:startDate>
        <xbrli:endDate>2022-06-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-29_us-gaap_SubsequentEventMember_custom_PierreDalcourtMember_custom_TwentyTwentyOneMember_srt_BoardOfDirectorsChairmanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:PierreDalcourtMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwentyTwentyOneMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-29</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-06-292022-06-29_us-gaap_SubsequentEventMember_custom_PierreDalcourtMember_custom_TwentyTwentyOneMember_srt_BoardOfDirectorsChairmanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:PierreDalcourtMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwentyTwentyOneMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">srt:BoardOfDirectorsChairmanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-06-29</xbrli:startDate>
        <xbrli:endDate>2022-06-29</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-29_us-gaap_SubsequentEventMember_custom_MichaelGaynorMember_custom_TwentyTwentyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MichaelGaynorMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwentyTwentyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-29</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-06-292022-06-29_us-gaap_SubsequentEventMember_custom_MichaelGaynorMember_custom_TwentyTwentyOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:MichaelGaynorMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">NVOS:TwentyTwentyOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-06-29</xbrli:startDate>
        <xbrli:endDate>2022-06-29</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-06-302022-06-30_us-gaap_SubsequentEventMember_custom_SarfarazAliMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:SarfarazAliMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-06-30</xbrli:startDate>
        <xbrli:endDate>2022-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_SubsequentEventMember_custom_SarfarazAliMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:TitleOfIndividualAxis">NVOS:SarfarazAliMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30_us-gaap_SubsequentEventMember_custom_AcenziaPromissoryNoteMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:AcenziaPromissoryNoteMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-042022-07-05_us-gaap_SubsequentEventMember_custom_RestrictedStockIssuanceForIndependentContractorAgreementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:AwardTypeAxis">NVOS:RestrictedStockIssuanceForIndependentContractorAgreementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-04</xbrli:startDate>
        <xbrli:endDate>2022-07-05</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-07-12_us-gaap_SubsequentEventMember_custom_SeniorSecuredConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SeniorSecuredConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-07-12</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2022-07-112022-07-12_us-gaap_SubsequentEventMember_custom_SeniorSecuredConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">NVOS:SeniorSecuredConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-07-11</xbrli:startDate>
        <xbrli:endDate>2022-07-12</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-14_custom_NovoIntegratedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NovoIntegratedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-12-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-12-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-12-132021-12-14_custom_NovoIntegratedMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:NovoIntegratedMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-12-13</xbrli:startDate>
        <xbrli:endDate>2021-12-14</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_MeasurementInputPriceVolatilityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputPriceVolatilityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_MeasurementInputExpectedDividendRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputExpectedDividendRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_us-gaap_MeasurementInputRiskFreeInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputRiskFreeInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_us-gaap_WarrantMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:WarrantMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-09-012022-05-31_custom_ConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">NVOS:ConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-09-01</xbrli:startDate>
        <xbrli:endDate>2022-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_TerragenxIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_custom_TerragenxIncMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="dei:LegalEntityAxis">NVOS:TerragenxIncMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_MeasurementInputExpectedTermMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputExpectedTermMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_MeasurementInputPriceVolatilityMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputPriceVolatilityMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_MeasurementInputExpectedDividendRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputExpectedDividendRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-11-17_us-gaap_MeasurementInputRiskFreeInterestRateMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:MeasurementInputTypeAxis">us-gaap:MeasurementInputRiskFreeInterestRateMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-11-17</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-11-162021-11-17_custom_ConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">NVOS:ConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-11-16</xbrli:startDate>
        <xbrli:endDate>2021-11-17</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-05-31_custom_ExercisePriceRangeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001138978</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">NVOS:ExercisePriceRangeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-05-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Integer">
      <xbrli:measure>NVOS:Integer</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="CAD">
      <xbrli:measure>iso4217:CAD</xbrli:measure>
    </xbrli:unit>
  <ix:relationship fromRefs="Fact003520" toRefs="Footnote003599"></ix:relationship>
  <ix:relationship fromRefs="Fact003522" toRefs="Footnote003599"></ix:relationship>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>As
filed with the U.S. Securities and Exchange Commission on September 13, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registration
No. 333-</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; font-size: 1pt; border-bottom: Black 1.5pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>Form
<span id="xdx_902_edei--DocumentType_c20210901__20220531_z2auuMAVGyH"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:DocumentType">S-1</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REGISTRATION
STATEMENT<br />
UNDER THE SECURITIES ACT OF 1933</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b><span id="xdx_908_edei--EntityRegistrantName_c20210901__20220531_zs35ZglhHBsk"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityRegistrantName">NOVO
INTEGRATED SCIENCES, INC.</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_901_edei--EntityIncorporationStateCountryCode_c20210901__20220531_zabqFJJfxIo"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8000</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_909_edei--EntityTaxIdentificationNumber_c20210901__20220531_zoAgDBp607I4"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityTaxIdentificationNumber">59-3691650</ix:nonNumeric></span></b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
                                            or other jurisdiction</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
    incorporation or organization)</span></p></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Primary
                                            Standard Industrial</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification
    Code Number)</span></p></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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
                                            Employer</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification
    Number)</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Novo
Integrated Sciences, Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_edei--EntityAddressAddressLine1_c20210901__20220531_z6rtImxtYrBj"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityAddressAddressLine1">11120
NE 2nd Street</ix:nonNumeric></span>, <span id="xdx_903_edei--EntityAddressAddressLine2_c20210901__20220531_zybgIOxE5oAj"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityAddressAddressLine2">Suite 100</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90E_edei--EntityAddressCityOrTown_c20210901__20220531_zi9wJzE4OsE8"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityAddressCityOrTown">Bellevue</ix:nonNumeric></span>,
<span id="xdx_902_edei--EntityAddressStateOrProvince_c20210901__20220531_zr8puonyQ8Eg"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityAddressStateOrProvince">WA</ix:nonNumeric></span> <span id="xdx_900_edei--EntityAddressPostalZipCode_c20210901__20220531_zWMEDyRs1kOf"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:EntityAddressPostalZipCode">98004</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Telephone:
<span id="xdx_90C_edei--CityAreaCode_c20210901__20220531_z4rhM0fhcqU5"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:CityAreaCode">(206)</ix:nonNumeric></span> <span id="xdx_900_edei--LocalPhoneNumber_c20210901__20220531_zePknwtsf1L1"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="dei:LocalPhoneNumber">617-9797</ix:nonNumeric></span><br />
</b>(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_909_edei--ContactPersonnelName_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zcWrhOJFiNJ2"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:ContactPersonnelName">Robert
Mattacchione</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Chief
Executive Officer</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Novo
Integrated Sciences, Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_900_edei--EntityAddressAddressLine1_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_z6dwQLGWolja"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:EntityAddressAddressLine1">11120
NE 2nd Street</ix:nonNumeric></span>, <span id="xdx_908_edei--EntityAddressAddressLine2_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zi0V2iDemnE4"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:EntityAddressAddressLine2">Suite 100</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90F_edei--EntityAddressCityOrTown_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zy9ZxqUAaWyd"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:EntityAddressCityOrTown">Bellevue</ix:nonNumeric></span>,
<span id="xdx_90E_edei--EntityAddressStateOrProvince_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zLzfKkc0feC"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:EntityAddressStateOrProvince">WA</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressPostalZipCode_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zWhuWYgs6Pvk"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:EntityAddressPostalZipCode">98004</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Telephone:
<span id="xdx_900_edei--CityAreaCode_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zd4RGKRA13A9"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:CityAreaCode">(206)</ix:nonNumeric></span> <span id="xdx_904_edei--LocalPhoneNumber_c20210901__20220531__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zF8GunnOexqg"><ix:nonNumeric contextRef="From2021-09-012022-05-31_dei_BusinessContactMember" name="dei:LocalPhoneNumber">617-9797</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
address, including zip code, and telephone number, including area code, of agent for service)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Copies
to:</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Laura
                                            Anthony, Esq.</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Craig
    D. Linder, Esq.</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Anthony
    L.G., PLLC</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>625
    N. Flagler Drive, Suite 600</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>West
    Palm Beach, Florida 33401</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Telephone:
    (561) 514-0936</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Facsimile:
    (561) 514-0832</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Alexander
                                            R. McClean, Esq.</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Margaret
    K. Rhoda, Esq.</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Harter
    Secrest &amp; Emery LLP</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1600
    Bausch &amp; Lomb Place</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Rochester,
    NewYork 14604</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Telephone:
    (585) 232-6500</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Facsimile:
    (585) 232-2152</b></span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Approximate
date of commencement of proposed sale to the public: <b>As soon as practicable after the effective date of this registration statement.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933 check the following box. &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same
offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_edei--EntityFilerCategory_c20210901__20220531_zQsnzR49qHQd"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> &#9746;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company <span id="xdx_902_edei--EntitySmallBusiness_c20210901__20220531_z1KtecQOdIle"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company <span id="xdx_903_edei--EntityEmergingGrowthCompany_c20210901__20220531_zzCmzzRIi4g4"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt:booleantrue" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company, indicate by check market if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <span id="xdx_901_edei--EntityExTransitionPeriod_c20210901__20220531_z3NzB6j7I5r4"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt:booleanfalse" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date
as the Commission, acting pursuant to Section 8(a) may determine.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt; border-bottom: Black 4pt solid">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: center"></p>

<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #FC0014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
information in this preliminary prospectus is not complete and may be changed. These securities may not be sold until the registration
statement filed with the U.S. Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these
securities and is not soliciting an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; color: #FC0014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #FC0014"><b>SUBJECT
TO </b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: red">COMPLETION DATED <span style="letter-spacing: -0.15pt">SEPTEMBER
13</span>, 2022</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: red"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Preliminary
Prospectus</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="forms-1_001.jpg" alt="A close-up of a logo&#10;&#10;Description automatically generated with low confidence" style="height: 80px; width: 318px" /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Novo
Integrated Sciences, Inc.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Up
to 13,605,442 Units consisting of Common Stock or Pre-Funded Warrants </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>to
Purchase Common Stock and<br />
Warrants to Purchase Common Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.15pt">We
are offering up to 13,605,442 units (&#8220;Units&#8221;), each Unit consisting of one share of common stock, par value $0.0001
per share, and one warrant to purchase one share of common stock (&#8220;Warrant&#8221;) on a best-efforts basis. We are offering
each Unit at an assumed public offering price of $1.47 per Unit, equal to the closing price of our common stock on the Nasdaq Capital
Market on September 12, 2022. Each Warrant will be immediately exercisable for one share of common stock at an assumed exercise
price of $1.47 per share (not less than 100% of the public offering price of each Unit sold in this offering) and expire five&#160;years
after the issuance date. The actual public offering price per Unit will be determined between us, Maxim Group LLC (&#8220;Maxim Group&#8221;
or the &#8220;Placement Agent&#8221;) and the investors in the offering, and may be at a discount to the current market price of our
common stock. Therefore, the assumed public offering price used throughout this prospectus may not be indicative of the final offering
price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are also offering to each purchaser of Units that would otherwise result in the purchaser&#8217;s beneficial ownership exceeding 4.99%
of our outstanding common stock immediately following the consummation of this offering, the opportunity to purchase Units consisting
of one pre-funded warrant to purchase one share of common stock (&#8220;Pre-Funded Warrant&#8221;) (in lieu of one share of common
stock) and one Warrant. Subject to limited exceptions, a holder of Pre-Funded Warrants will not have the right to exercise any
portion of its Pre-Funded Warrants if the holder, together with its affiliates, would beneficially own in excess of 4.99% (or,
at the election of the holder, such limit may be increased to up to 9.99%) of the number of common stock outstanding immediately after
giving effect to such exercise. Each Pre-Funded Warrant will be exercisable for one share of common stock. The purchase price
of each Unit including a Pre-Funded Warrant will be equal to the price per Unit including one share of common stock, minus $0.01,
and the remaining exercise price of each Pre-Funded Warrant will equal $0.01 per share. The Pre-Funded Warrants will be
immediately exercisable (subject to the beneficial ownership cap) and may be exercised at any time until all of the Pre-Funded Warrants
are exercised in full. For each Unit including a Pre-Funded Warrant we sell (without regard to any limitation on exercise
set forth therein), the number of Units including a share of common stock we are offering will be decreased on a one-for-one basis. The
common stock and Pre-Funded Warrants, if any, can each be purchased in this offering only with the accompanying Warrant as part
of a Unit, but the components of the Units will immediately separate upon issuance. See &#8220;Description of Capital Stock&#8201;&#8212;&#8201;Securities
We Are Offering&#8221; in this prospectus for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><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; text-indent: 20pt"><span style="letter-spacing: 0.15pt">Our
common stock is listed on the Nasdaq Capital Market (&#8220;Nasdaq&#8221;) under the symbol &#8220;NVOS&#8221;. On September 12,
2022, the closing sale price of our common stock was $1.47 per share, as reported by Nasdaq. </span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><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 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no established trading market for the Pre-Funded Warrants, or the Warrants, and we do not expect an active trading market to
develop. We do not intend to list the Pre-Funded Warrants or the Warrants on any securities exchange or other trading market.
Without an active trading market, the liquidity of these securities will be limited.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"></p>

<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no minimum number of Units or minimum aggregate amount of proceeds for this offering to close. We expect this offering to be completed
not later than two business days following the commencement of this offering and we will deliver all securities to be issued in
connection with this offering delivery versus payment (&#8220;DVP&#8221;)/receipt versus payment (&#8220;RVP&#8221;) upon receipt of
investor funds received by the Company. Accordingly, neither we nor the Placement Agent have made any arrangements to place investor
funds in an escrow account or trust account since the placement agent will not receive investor funds in connection with the sale of
the securities offered hereunder.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>We
are an &#8220;emerging growth company,&#8221; as defined under the U.S. federal securities laws and, as such, we have elected to comply
with certain reduced public company reporting requirements for this prospectus and future filings.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Investing
in our securities is speculative and involves a high degree of risk. You should carefully consider the risk factors beginning on
page 17 of this prospectus before investing in our securities.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b></b></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="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Per
    Unit(1)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumed Public Offering Price(2)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
                                       </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"> &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</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">&#160;</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: 66%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Placement Agent
    fees(3)(4)</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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proceeds, before expenses,
    to us</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</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">Units
                                            consist of one share of common stock and one Warrant or one Pre-Funded Warrant (in lieu
                                            of one share of common stock) and one Warrant.</span></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</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">Calculated
                                            based on an assumed offering price of $1.47, which represents the closing sales price
                                            on the Nasdaq Capital Market of the registrant&#8217;s common stock on September 12,
                                            2022 <span style="letter-spacing: 0.15pt">and assuming no Units with Pre-Funded Warrants
                                            are sold in this offering. This amount will decrease by $0.01 for each Unit including a Pre-Funded
                                            Warrant sold in this offering.</span></span></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</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">The
                                            placement agent fees shall equal 8.0% of the gross proceeds of the securities sold
                                            by us in this offering.</span></td></tr></table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</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">The
                                            Placement Agent will receive compensation in addition to the placement agent fees described
                                            above. See &#8220;Plan of Distribution&#8221; for a description of compensation payable to
                                            the Placement Agent.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have engaged the Placement Agent as our exclusive placement agent
to use its reasonable best efforts to solicit offers to purchase our securities in this offering. The Placement Agent has no obligation
to purchase any of the securities from us or to arrange for the purchase or sale of any specific number or dollar amount of the securities.
Because there is no minimum offering amount required as a condition to closing in this offering the actual public amount, placement agent&#8217;s
fee, and proceeds to us, if any, are not presently determinable and may be substantially less than the total maximum offering amounts
set forth above and throughout this prospectus. We have agreed to pay the Placement Agent the placement agent fees set forth in the table
above and to provide certain other compensation to the Placement Agent. See &#8220;Plan of Distribution&#8221; beginning on page 152
of this prospectus for more information regarding these arrangements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
expect to deliver the shares of common stock and Warrants, or Pre-Funded Warrants and Warrants, constituting the Units against
payment in New York, New York on or about &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Neither
the Securities and Exchange Commission (&#8220;SEC&#8221;) nor any state securities commission has approved or disapproved of these securities
or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</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>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maxim
Group LLC</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
date of this prospectus is _______________, 2022</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>TABLE
OF CONTENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center">Page</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_001">ABOUT THIS PROSPECTUS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">1</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_002">SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">2</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_003">PROSPECTUS SUMMARY</a> </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">2</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_004">THE OFFERING</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">15</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_005">RISK FACTORS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">17</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_007">USE OF PROCEEDS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">60</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_006">DETERMINATION OF OFFERING PRICE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">60</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_005">DIVIDEND POLICY</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">61</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_004">MARKET PRICE FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">61</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_003">DILUTION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">65</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_002">CAPITALIZATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">67</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#Ka_001">MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">68</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_002">BUSINESS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">82</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#vd_001">DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">121</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_003">EXECUTIVE COMPENSATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">128</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_004">SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">132</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_005">CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">139</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_006">DESCRIPTION OF CAPITAL STOCK</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">140</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_007">MATERIAL U.S. FEDERAL TAX CONSIDERATIONS FOR HOLDERS OF OUR COMMON STOCK, WARRANTS AND PRE-FUNDED WARRANTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">146</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_008">PLAN OF DISTRIBUTION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">152</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_009">LEGAL MATTERS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">155</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_010">EXPERTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">155</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_011">APPOINTMENT OF AUDITOR</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">155</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#ar_012">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">155</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#lv_016">WHERE YOU CAN FIND MORE INFORMATION</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">156</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#lv_015">INDEX TO FINANCIAL STATEMENTS</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="a_001"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ABOUT
THIS PROSPECTUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus is part of a registration statement that we filed with the SEC for the offering by us of Units consisting of common stock
and Warrants or Pre-Funded Warrants and Warrants to purchase common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
should not assume that the information contained in this prospectus is accurate on any date subsequent to the date set forth on the front
cover of this, even though this prospectus is delivered or Units, Warrants and common stock are sold or otherwise disposed of on a later
date. It is important for you to read and consider all information contained in this prospectus in making your investment decision. You
should also read and consider the information in the documents to which we have referred you under the captions &#8220;Where You Can
Find Additional Information&#8221; in this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neither
we nor the Placement Agent has authorized anyone to provide any information or to make any representation other than those contained
in this prospectus. You must not rely upon any information or representation not contained in this prospectus. This prospectus does not
constitute an offer to sell or the solicitation of an offer to buy any of our securities other than the Units and the common stock underlying
the Warrants and Pre-Funded Warrants covered hereby, nor does this prospectus constitute an offer to sell or the solicitation
of an offer to buy any securities of the Company in any jurisdiction to any person to whom it is unlawful to make such offer or solicitation
in such jurisdiction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus contains forward-looking statements that are subject to a number of risks and uncertainties, many of which are beyond our
control. Please read &#8220;Risk Factors&#8221; and &#8220;Cautionary Note Regarding Forward-Looking Statements.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have filed or incorporated by reference exhibits to the registration statement of which this prospectus forms a part. You should read
the exhibits carefully for provisions that may be important to you.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 22.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
February 1, 2021 we effected a 1-for-10 reverse stock split of our issued and outstanding common stock (together the &#8220;Reverse Stock
Split&#8221;). All references to shares of our common stock in this prospectus refer to the number of shares of common stock after giving
effect to the Reverse Stock Split and are presented as if the Reverse Stock Split had occurred at the beginning of the earliest period
presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"></p>

<!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="a_002"></span>SPECIAL
NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements
in this prospectus and in the documents incorporated by reference in this prospectus contain forward-looking statements within the meaning
of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934,
as amended, or the Exchange Act. Any statements contained herein, other than statements of historical fact, including statements regarding
the progress and timing of our product development programs; our future opportunities; our business strategy, future operations, anticipated
financial position, future revenues and projected costs; our management&#8217;s prospects, plans and objectives; and any other statements
about our management&#8217;s future expectations, beliefs, goals, plans or prospects constitute forward-looking statements. Examples
of such statements are those that include words such as &#8220;may,&#8221; &#8220;assume(s),&#8221; &#8220;forecast(s),&#8221; &#8220;position(s),&#8221;
&#8220;predict(s),&#8221; &#8220;strategy,&#8221; &#8220;will,&#8221; &#8220;expect(s),&#8221; &#8220;estimate(s),&#8221; &#8220;anticipate(s),&#8221;
&#8220;believe(s),&#8221; &#8220;project(s),&#8221; &#8220;intend(s),&#8221; &#8220;plan(s),&#8221; &#8220;budget(s),&#8221; &#8220;potential,&#8221;
&#8220;continue&#8221; and variations thereof. However, the words cited as examples in the preceding sentence are not intended to be
exhaustive and any statements contained in this prospectus regarding matters that are not historical facts may also constitute forward-looking
statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
these statements implicate risks and uncertainties, as well as certain assumptions, actual results may differ materially from those expressed
or implied by such forward-looking statements. Factors that could cause actual results to differ materially include, but are not limited
to, those risks identified under &#8220;Risk Factors&#8221; in our most recent annual report on Form 10-K and our quarterly reports on
Form 10-Q and from time to time in our other filings with the SEC. The information in this prospectus or any prospectus supplement speaks
only as of the date of that document and the information incorporated herein by reference speaks only as of the date of the document
incorporated by reference. Except as required by law, we undertake no obligation to update any forward-looking statement, whether as
a result of new information, future events or otherwise. Forward-looking statements include our plans and objectives for future operations,
including plans and objectives relating to our products and services and our future economic performance. Assumptions relating to the
foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions as well as future
business decisions, including any acquisitions, mergers, dispositions, joint ventures, investments and any other business development
transactions we may enter into in the future. The amounts of time and money required to successfully complete development and commercialization
of our products and services as well as any evolution of or shift in our business plans, or to execute any future strategic options are
difficult or impossible to predict accurately and may involve factors that are beyond our control. Although we believe that the assumptions
underlying the forward-looking statements contained herein are reasonable, any of those assumptions could prove inaccurate and, therefore,
we cannot assure you that the results contemplated in any of the forward-looking statements contained herein will be realized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the significant uncertainties inherent in the forward-looking statements described herein, the inclusion of any such statement should
not be regarded as a representation by us or any other person that our objectives or plans will be achieved. Accordingly, you should
not place undue reliance on these forward-looking statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="a_003"></span><b>PROSPECTUS
SUMMARY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>This
prospectus summary highlights certain information about our company and other information contained elsewhere in this prospectus or in
documents incorporated by reference. This summary does not contain all of the information that you should consider before making an investment
decision. You should carefully read the entire prospectus, any prospectus supplement, including the section entitled &#8220;Risk Factors&#8221;
and the documents incorporated by reference into this prospectus, before making an investment decision.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 6; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business
Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20,
2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company&#8217;s name was changed to Novo Integrated
Sciences, Inc. When used herein, the terms the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer
to Novo Integrated Sciences, Inc. and its consolidated subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that &#8220;decentralizing&#8221; healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and in the future. Specific
to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the patient/practitioner
relationship to the patient&#8217;s home and away from on-site visits to primary medical centers with mass-services. This acceleration
of &#8220;ease-of-access&#8221; in the patient/practitioner interaction for non-critical care diagnosis and subsequent treatment minimizes
the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective and efficient healthcare
distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">First
    Pillar &#8211; Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Second
    Pillar &#8211; Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company&#8217;s services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient&#8217;s
    home.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Third
    Pillar &#8211; Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See &#8220;Risk Factors&#8212; We have a history of operating losses and negative cash flow.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 7; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>First
Pillar &#8211; Service Networks for Hands-on Patient Care</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women&#8217;s pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry&#8217;s licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Second
Pillar &#8211; Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID-19
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">NovoConnect,
the Company&#8217;s proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. (&#8220;MiTelemed&#8221;), a joint venture
with EK-Tech Solutions Inc. (&#8220;EK-Tech&#8221;). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech&#8217;s enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient&#8217;s remote location, we believe that the practitioner&#8217;s ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 8; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Third
Pillar &#8211; Health and Wellness Products</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our science first approach to product offerings further emphasizes the Company&#8217;s strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
the Company&#8217;s patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s product offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners
that share our vision to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally.
Our 2021 acquisitions of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent
No. 11,273,965 by the U.S. Patent and Trademark Office. The &#8216;965 patent relates to PRO-DIP&#8217;s novel technology for manufacturing
its oral supplement pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which
is the Company&#8217;s fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine,
IoNovo Iodide, and IoNovo for Kids pure iodine oral spray. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company&#8217;s total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business
Growth Initiatives</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s mission is to provide excellence in multidisciplinary primary health care evaluation, assessment, diagnosis, treatment,
pain management and prevention through the integration of medical technology, advanced therapeutics and rehabilitative science. Key elements
of our business growth initiatives include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Increase
    Market Share in Canada through Organic Growth, Asset Acquisition and Contract Expansion for both our Clinic and Eldercare Operations.
    </i>Specific to our clinic operations, the Company has an ongoing initiative to expand our Canadian market share through organic
    growth as well as strategic acquisitions and Joint Ventures of operating multidisciplinary primary health care clinics in markets
    we are currently located as well as new geographic markets. Specific to our Eldercare based operations, we intend to increase our
    Canada market share of providing contracted-occupational therapy and physiotherapy services to eldercare centric homes through network
    affiliation growth, new contract awards, and increased usage of telemedicine.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"></p>

<!-- Field: Page; Sequence: 9; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"></p><table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; 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">&#160;</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">&#9679;</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"><i>Expand
    Operations into the United States through:</i></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 86%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    introduction and deployment of our various interconnected technology platforms to deliver the Company&#8217;s array of primary care
    services and products.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">Establish
    micro clinics in existing facilities through partnerships with existing U.S. based operators of healthcare related services and products
    such as pharmacies and big-box retail outlets.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">The
    strategic acquisition of targeted U.S. operating clinics in key geographical areas.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">The
    strategic acquisition of targeted U.S. operating pharmacies in key geographical areas.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">Establishment
    of strategic affiliations, alliances and partnerships with existing U.S. health care provider facilities allowing us immediate access
    to their client base.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify; text-indent: -0.25in"></td>
    <td style="width: 3%">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Develop
    and distribute effective personalized health and wellness product solutions by:</i></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">
    allowing for the customization of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first
    approach to product innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance
    care solutions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Open
    Micro-Clinic Facilities through our U.S. and Canada LA Fitness Master Facility License Agreements. </i>Micro-clinic facilities are
    reduced footprint clinics, primarily located within the footprint of box-store commercial enterprises, focused on providing both
    (i) multidisciplinary primary care and medical technology related services, and (ii) health and wellness products. Under the terms
    of our agreements with LA Fitness (U.S. and Canada), we are developing and opening micro-clinic facilities within the footprint of
    LA Fitness facilities throughout both the U.S. and Canada. Each micro-clinic exists through either third-party sub-license agreements
    or corporate sponsored arrangement. The Company&#8217;s LA Fitness based micro-clinic facilities will primarily provide outpatient
    physiotherapy and occupational therapy services.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Further
    Development and Usage of NovoConnect and Telemedicine/Telehealth Medical Technology Platform.</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect,
the Company&#8217;s proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company&#8217;s interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company&#8217;s
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient&#8217;s remote
location, the practitioner&#8217;s ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our eldercare operations, prior to COVID-19 our Telemedicine Medical Technology Platform was primarily focused on providing physiotherapy
related &#8220;virtual-care&#8221; services to both smaller and remote eldercare focused facilities to ensure access to service providers,
when needed; and continuity of care to eldercare patients without service providers in their area. With the profound impact COVID-19
has had on the delivery on delivery of healthcare services sector wide, operating under COVID-19 related authorized governmental proclamations
and directives, on April 1, 2020, we expanded our eldercare related Telemedicine Medical Technology Platform to include non-critical
resident reviews, exercise related activity and additional physiotherapy sessions, ensuring continuity of service for our long-term care
and retirement home clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 10; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our Clinic based operations, the success of telemedicine has always depended on the adoption of virtual technology by clinicians,
medically licensed providers and the patient. A basic checklist approach to results allows both multidisciplinary clinicians and medically
licensed providers to remotely determine if direct medical attention is required rather than remote or virtual guidance to care. The
patient friendly telemedicine platform removes the traditional barrier represented by intimidating peripherals along with necessary precision
use and application of the peripherals to obtain accurate data necessary for appropriate diagnosis. A patient can now feel certain of
their role in the assessment process without sophisticated and exhaustive training.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Develop
    and Launch our Remote Patient Monitoring Medical Technology Platform</i>. Beyond the traditional confines of in-clinic visits, our
    Remote Patient Monitoring Medical Technology Platform (&#8220;RPM platform&#8221; or &#8220;RPM&#8221;) provides clinicians and practitioners
    the ability to maintain an on-going continuous connection with their patient community extending patient care directly into the patient&#8217;s
    home. Through our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting
    and monitoring real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner.
    The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant
    diagnostic based proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application
    in the home environment is the first step in engaging patient retention to remote review.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
with the re-opening of NHL&#8217;s corporate clinics post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, at the time of our clinic staff initiating patient check-in, NHL&#8217;s
staff is collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM license application. Our
clinic staff are actively working to educate our patients regarding the benefits of participating in our RPM Platform. In Canada, third
party insurance coverage for RPM related devices is now being reviewed for implementation nationwide. Currently, as documented and requested
by the clinician, insurance coverage is being approved on a case-by- case basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Build
    an Intellectual Property and Patent Portfolio</i>. We intend to acquire or obtain licensing rights for Intellectual Property (IP)
    and patents related to health sciences and nano-formulation. When considering nano-formulation patent and IP assets, one specific
    area we intend to pursue relates to medical cannabis related medicines, beverages and foods infused with dry powder, liquid or oil
    with further formulation into creams and gels, allowing for oral, intravenous and/or transdermal delivery.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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"><i>Expand
    our Posture, Stride, and Kinetic Body Movement Scanning Technologies and Protocols.</i> When combined with decades of data harvesting
    and analysis, we believe these specialized technologies and protocols provide our clinics with the ability to deliver better healthcare,
    through early diagnosis and preventative health care strategies, to both our patients and patients under the care of other providers.</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 11; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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"><i>Launch
    our Exclusive Medicinal Cannabidiol (&#8220;CBD&#8221;) Product Platform based in Canada. </i>As we continue to build our health
    science platform of services and products through the integration of technology and rehabilitative science, one component of our
    lateral business growth strategy includes developing business units centered on the direct control of the cultivation, processing,
    and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S.
    states. We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii)
    to provide relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for
    health care providers in place of prescribing opioids to patients.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter this market segment
with a unique integration model not readily available in the marketplace.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contracts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
contracts held with client homes and client companies follow standard formats and include generally accepted terms of reference. Specific
clauses within the NHL contracts for services contain language intended to (1) clarify which entity is the health information custodian
of the medical files (usually held by the client home or company), (2) define release of liability, (3) ensure privacy and confidentiality
of proprietary information or private health information, (4) define provisions of worker&#8217;s compensation clearance or benefits
for employees and/or contractors, (5) detail provisions of value-added items, services or programs, (6) set out terms and conditions
of the contract (often for a set number of years with an option to a renew), (7) provide for termination conditions, and (8) detail invoicing
and billing procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intellectual
Property and Patents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has acquired intellectual property, including patents, related to health sciences, personal diagnostics, and product applications
which include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</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">Zgraft
    is a multiple international jurisdiction patented personalized diagnostic technology platform which , using zebra fish, enables rapid
    analysis of cancer cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity
    thereby providing important information for diagnosis and treatment. The Zgraft platform models tumor progression and analyzes a
    cancer cell&#8217;s response to various treatment by transplanting human tumor tissue into a zebrafish allowing researchers to test
    an individual&#8217;s tumor cells under various conditions to see how they might respond to certain drug combinations and how the
    cancer progresses &#8212; all without exposing patients to the adverse effects of trying drug combinations that, ultimately, aren&#8217;t
    effective for their cases. Essentially, by taking a sample of cancer cells from a patient&#8217;s own tumors and studying them in
    a variety of conditions, doctors can now provide a more accurate prognosis of that individual&#8217;s case. More importantly, we
    believe doctors can now test a variety of possible drug combinations to see how that articular patient&#8217;s cancer will respond
    to them.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">2.</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">Intellectual
    property for generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products
    related to usage as injectables, ophthalmic, and topical applications.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">3.</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">Intellectual
    property for proprietary designs for a cannabis dosing device, TruDose, which provides real-time analysis for the amount of THC/CBD
    in the smoke/vapor stream, after the heat point, allowing that once the device has detected the medically prescribed pre-set amount
    of THC/CBD has been detected, the device shuts off the flow of smoke/vapor so that only the pre-determined dose can be inhaled. The
    TruDose device is designed and intended to create assurance to delivered doses potentially allowing for broader medical application
    adoption.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 12; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
both Canada and the U.S., the primary healthcare service sector in which we operate is highly competitive. Specific to both our clinic
and eldercare operations, with a finite number of patients and corporate clients, companies providing multidisciplinary primary health
care services operate within an overlapping patient and client landscape.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal competitors include other multidisciplinary primary healthcare providers, clinics, pharmacies, other micro clinic-oriented
facilities, hospitals, and general primary care facilities. An important part of our business strategy is to continue making targeted
acquisitions of other multidisciplinary primary healthcare providers. However, reduced capacity, the passage of healthcare parity legislation,
and increased demand for multidisciplinary primary healthcare related services and products are likely to attract other potential buyers,
including diversified healthcare companies, other pure-play multidisciplinary primary healthcare providers, companies, and private equity
firms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the competition we face for acquisitions, we must also compete for patients. Patients are referred to our multidisciplinary
primary healthcare facilities through a number of different sources, including healthcare practitioners, public programs, other treatment
facilities, insurance providers, legal practitioners, and word of mouth from previously treated patients and their families, among others.
These referral sources may instead refer patients to other providers of services similar to ours.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is additional competition from non-traditional healthcare providers, such as holistic and Eastern medicine-based clinics. We believe
we can successfully compete based on providing high-quality specialized multidisciplinary primary health care services, products, meaningful
interconnected technology applications, competitive pricing, building and maintaining a solid reputation and our caregiver&#8217;s devotion
to maintaining the highest quality patient satisfaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Insurance Plans</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
our ability to effectively compete for patients is impacted by commercial and managed care payor programs that influence patient choice
by offering health insurance plans that restrict patient choice of provider.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Canadian
Health Care System</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Developments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
a detailed description of recent developments of the Company, see &#8220;Description of Business&#8212;Recent Developments&#8221; on
page  82 of this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Government
Regulation and Health Care Regulation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Care</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Canada, some health care services are public, some are private and there are a number of different entities involved in regulating and
providing their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is
generally restricted to &#8220;medically necessary&#8221; hospital and physician services, and provincial or territorial drug plans that
provide access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly
funded services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed &#8220;medically necessary&#8221; (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis. See &#8220;Risks Related to our Multidisciplinary Primary
Health Care Business&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 13; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
United States health care industry is subject to extensive regulation by federal, state and local governments, such as, but not limited
to, Medicare, Medicaid, Recovery Audit Contractors, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, Health
Insurance Portability and Accountability Act of 1996, and Health Information Technology for Economic and Clinical Health Act. Government
regulation affects our businesses in several ways, including requiring licensure or certification of facilities, regulating billing and
payment for certain of our services, regulating how we maintain health-related information and patient privacy, and regulating how we
pay and contract with our physicians. Our ability to conduct our business and to operate profitability depends in part upon obtaining
and maintaining all necessary licenses and other approvals; and complying with applicable healthcare laws and regulations. See &#8220;Risk
Factors &#8212; Risks Related to Health Care Regulation.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Business Description &#8211; Government Regulations and Healthcare Regulation&#8221; for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Telemedicine
Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and NovoConnect Medical Technology Platform (collectively,
&#8220;Medical Technology Platforms&#8221;)</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
our Telemedicine Medical Technology Platform and Remote Patient Monitoring Medical Technology Platform are operational in Canada on a
limited usage basis; but are primarily in development. Our NovoConnect Medical Technology Platform is under development. All of our Medical
Technology Platforms, when operational, will be subject to governmental health care regulations in Canada including, but not limited
to, the Canada Health Act. While our Medical Technology Platforms are not currently operational in the United States, once operational
our Medical Technology Platforms&#8217; usage will be subject to United States laws, regulations, and directives such as, but not limited
to, Medicare, Medicaid, RAC, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, HIPAA, and HITECH. In addition,
we will be subject to data privacy, security and breach notification requirements of United States federal, state, and local statutes
and other data privacy and security laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Medical Technology Platforms are intended to collect and transmit a patient&#8217;s personal data, vital statistics and other medical
history information, and both are subject to governmental health care regulations, data privacy, security and breach notification requirements
of United States federal, state, and local statutes and other data privacy and security laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Business Description &#8211; Government Regulations and Healthcare Regulation&#8221; for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Medical
Cannabidiol Product Offering (Future Growth Initiative)</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed in the Business Growth Initiative section above, we plan on expanding our business to include the cultivation, processing,
and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S. states.
We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii) to provide
relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for health care providers
in place of prescribing opioids to patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe offering</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> our patients access to non-hallucinogenic
and non-addictive natural remedies, under required clinical oversight policies and procedures as they relate to medicinal cannabis and
medicinal CBD, combined with our existing clinic-based treatment protocols, will allow us to enter this market segment with a
unique integration model not readily available in the marketplace.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cannabis
is legal in Canada for both recreational and medicinal purposes. Medicinal use of cannabis was legalized nationwide on July 30, 2001
under conditions outlined in the Marijuana for Medical Purposes Regulations, later superseded by the Access to Cannabis for Medical Purposes
Regulations, issued by Health Canada and seed, grain, and fiber production was permitted under license by Health Canada. The federal
Cannabis Act came into effect on October 17, 2018 and made Canada the second country in the world to formally legalize the cultivation,
possession, acquisition and consumption of cannabis and its by-products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 14; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to the United States, until 2014, when 7 U.S. Code &#167;5940 became federal law as part of the Agricultural Act of 2014 (the
&#8220;2014 Farm Act&#8221;), products containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were
classified as Schedule I illegal drugs. The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural
Improvement Act of 2018 on December 20, 2018 (the &#8220;2018 Farm Act &#8220;), which amended various sections of the U.S. Code, thereby
removing hemp, defined as cannabis with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act (&#8220;CSA&#8221;),
and legalizing the cultivation and sale of hemp at the federal level, subject to compliance with certain federal requirements and state
law, amongst other things. THC is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana.
We anticipate that our prospective medicinal CBD products will be federally legal in the United States in that they will contain less
than 0.3% of THC and, we believe, will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive
effects on our patients&#8217; and customers&#8217; bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be
repealed or amended such that our prospective products containing hemp-derived CBD would once again be deemed illegal under federal law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&#8220;Business Description &#8211; Government Regulations and Healthcare Regulation&#8221; for more information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk
Factors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is subject to numerous risks and uncertainties, including those described in &#8220;Risk Factors&#8221; immediately following
this prospectus summary. These risks represent challenges to the successful implementation of our strategy and to the growth and future
profitability of our business. These risks include, but are not limited to, the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">We
    have a history of operating losses;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">We
    may not be able to implement successfully our growing our multidisciplinary primary health care business by opening and acquiring
    new clinics and expanding the staffing of multidisciplinary primary health care clinicians to affiliate clinics and eldercare centric
    homes;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">Public
    health epidemics or outbreaks (such as the novel strain of coronavirus (COVID-19)) could adversely impact our business;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    <span style="background-color: white">may not be able to increase our market share in existing eldercare services, occupational therapy
    services, physiotherapy services and speech language pathology services through network affiliation growth and new contracts</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    <span style="background-color: white">may be unable to attract sufficient demand for and obtain acceptance of our multidisciplinary
    primary health care services and our medical cannabidiol products by both multidisciplinary primary health care clinicians and patients</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">The
    clinics that we acquire or open may not meet our expectations</span><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: 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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    <span style="background-color: white">we open new clinics in existing markets, revenue at our existing clinics may be affected negatively</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships,
    and commercial payor contracts, each of which could adversely affect our contract and revenue base;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to obtain reimbursement for our multidisciplinary primary health care services from the government or third-party health
    care insurers of our patients;</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 15; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to successfully make acceptable financial arrangements for patients who desire treatment but cannot afford to pay
    in full or part, and for whom third-party insurance coverage is either limited or non-existent;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Prospective
    patients may be unwilling to pay out-of-pocket for certain of our multidisciplinary primary health care and primary care services,
    in the absence of reimbursement from the government or third-party health care insurers for such multidisciplinary primary health
    care and services;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    success of alternative treatments, therapies and medical products as opposed to the multidisciplinary primary health care services,
    therapies and prospective medical CBD products that we might offer in the future could adversely affect us;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary
    health care clinics and staffing of affiliate clinics and eldercare centric homes;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local 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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to enter into or maintain contracts for our multidisciplinary primary health care services on favorable terms with
    commercial payors in Canada and the United States;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Government
    health care programs may reduce reimbursement rates;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    health care industry is heavily regulated, and if we fail to comply with these laws and governmental regulations, we could incur
    penalties or be required to make significant changes to our operations;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    multidisciplinary primary health care clinics are and will be subject to numerous statutes and regulations in the Canadian provinces
    in which we operate or intend to operate and states in the United States in which we intend to operate. Failure to comply with these
    laws and regulations could result in civil or criminal sanctions;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Past
    and future health care reform legislation and other changes in the health care industry could adversely affect our business, financial
    condition and results of operations;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    are subject to the Canada Health Act, Canada&#8217;s National Health Insurance Program and Food and Drugs Act and analogous provisions
    of applicable federal, provincial, state and local laws and could face substantial penalties if we fail to comply with such laws;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 48px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    the Company acquires one or more multidisciplinary primary health care clinics or primary care facilities in the United States, we
    will be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state
    laws and could face substantial penalties if we fail to comply with such laws;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    will be subject to the data privacy, security and breach notification requirements of Canadian and United States federal statutes
    and other data privacy and security laws, and the failure to comply with these rules, or allegations that we have failed to do so,
    could result in civil or criminal sanctions;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Telemedicine Medical Technology Platform is currently in early-stage roll-out and we may be unsuccessful in the commercialization
    of the Telemedicine Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Telemedicine Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians, specialists and clinicians;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Telemedicine Medical Technology Platform may not be accepted in the marketplace;</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 16; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Remote Patient Monitoring Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful
    in the commercialization of the Remote Patient Monitoring Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Remote Patient Monitoring Medical Technology Platform will highly be dependent upon our ability to develop relationships
    with primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Remote Patient Monitoring Medical Technology Platform may not be accepted in the marketplace;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Novo Connect Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful in the commercialization
    of the Novo Connect Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Government
    regulation of the internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results
    of operations;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to attract sufficient demand for and obtain acceptance of our medical CBD products by both multidisciplinary primary
    health care clinicians and patients;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Possible
    yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD
    oil to be illegal, or could otherwise prohibit, limit or restrict any of our products containing CBD;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Risks
    associated with the CBD products industry;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">FDA
    regulation could negatively affect the hemp industry, which would directly affect our financial condition;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Sources
    of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
    state law of the United States;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Because
    our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations
    qualifying under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit,
    restrict or otherwise preclude the sale of intended products containing hemp-derived CBD;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">There
    may be unanticipated delays in the development and introduction of our prospective medicinal CBD products and/or our inability to
    control costs;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    needed, we may be unable to consistently retain or hire third-party manufacturers, suppliers or other service providers to produce
    our prospective medicinal CBD products;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 48px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    do not have control over all third parties involved in the manufacturing of our products and their compliance with government health
    and safety standards. Even if our products meet these standards, they could otherwise become contaminated;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">The
    sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Confusion
    between legal CBD and illegal cannabis;</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 17; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">Seasonal
    fluctuations in revenue;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    failure to promote and maintain a strong brand; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Failure
    to achieve or sustain profitability; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    failure to successfully or cost-effectively manage our marketing efforts and channels, and the failure of such efforts and channels
    to be effective in generating leads and business for the Company or any of its affiliated providers; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Significant
    competition; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Adequate
    protection of confidential information;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">The
    business risks of United States and international operations; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    vulnerability to changes in consumer preferences and economic conditions;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Potential
    litigation from competitors and health related claims from patients and customers; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">A
    limited market for our common stock;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    ability to adequately protect the intellectual property used to produce our prospective medicinal CBD products; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    ability to stay abreast of modified or new laws and regulations applying to our business.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Implications
of Being an Emerging Growth Company and a Smaller Reporting Company</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a company with less than $1.07 billion in revenues during our last fiscal year, we qualify as an emerging growth company as defined in
the Jumpstart Our Business Startups Act enacted in 2012 (the &#8220;JOBS Act&#8221;). As an emerging growth company, we expect to take
advantage of reduced reporting requirements that are otherwise applicable to public companies. These provisions include, but are not
limited to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">being
    permitted to present only two years of audited financial statements, in addition to any required unaudited interim financial statements,
    with correspondingly reduced &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221;
    disclosure in this prospectus; </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">not
    being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, as amended;
    </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">reduced
    disclosure obligations regarding executive compensation in our periodic reports, proxy statements and registration statements; and</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">exemptions
    from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute
    payments not previously approved.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period
provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;) for complying with new or
revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until
those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition
period. Our consolidated financial statements may therefore not be comparable to those of companies that comply with such new or revised
accounting standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 18; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may use these provisions until the last day of our fiscal year following the fifth anniversary of the completion of this offering. However,
if certain events occur prior to the end of such five-year period, including if we become a &#8220;large accelerated filer,&#8221; our
annual gross revenues exceed $1.07 billion or we issue more than $1.07 billion of non-convertible debt in any three-year period, we will
cease to be an emerging growth company prior to the end of such five-year period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the extent that we continue to qualify as a &#8220;smaller reporting company,&#8221; as such term is defined in Rule 12b-2 under the
Securities Exchange Act of 1934, as amended, (the &#8220;Exchange Act&#8221;), after we cease to qualify as an emerging growth company,
certain of the exemptions available to us as an emerging growth company may continue to be available to us as a smaller reporting company,
including: (i) not being required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes Oxley Act; (ii)
scaled executive compensation disclosures; and (iii) the requirement to provide only two years of audited financial statements, instead
of three years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. (&#8220;Novo Integrated&#8221;) was incorporated in Delaware on November 27, 2000, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company&#8217;s
name was changed to Novo Integrated Sciences, Inc. On February 23, 2021, our shares of Common Stock began trading on the Nasdaq Capital
Market under the symbol, &#8220;NVOS.&#8221; Our principal office is located at 11120 NE 2nd Street, Suite 100, Bellevue, Washington
98004 and our phone number is (206) 617-9797. Our corporate website address is <i>www.novointegrated.com</i>. The information contained
on, or accessible through, our website is not incorporated in, and shall not be part of, this prospectus.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span id="a_004"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>THE
OFFERING</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 30%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Issuer</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
    Integrated Sciences, Inc., a Nevada corporation</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">&#160;</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">&#160;</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"><b>Securities
    offered by us</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
                                            to 13,605,442 Units on a best-efforts basis. Each Unit consists of one share of common
                                            stock and one Warrant (together with the common stock underlying the Warrants).</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    are also offering to each purchaser, with respect to the purchase of Units that would otherwise result in the purchaser&#8217;s beneficial
    ownership exceeding 4.99% of our outstanding common stock immediately following the consummation of this offering, the opportunity
    to purchase one Pre-Funded Warrant in lieu of one share of common stock. Subject to limited exceptions, a holder of Pre-Funded
    Warrants will not have the right to exercise any portion of its Pre-Funded Warrant if the holder, together with its affiliates,
    would beneficially own in excess of 4.99% (or, at the election of the holder, such limit may be increased to up to 9.99%) of the
    number of common stock outstanding immediately after giving effect to such exercise. Each Pre-Funded Warrant will be exercisable
    for one common stock. The purchase price per Pre-Funded Warrant will be equal to the price per common stock, minus $0.01,
    and the exercise price of each Pre-Funded Warrant will equal $0.01 per share. The Pre-Funded Warrants will be immediately
    exercisable (subject to the beneficial ownership cap) and may be exercised at any time in perpetuity until all of the Pre-Funded
    Warrants are exercised in full.</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Units will not be certificated or issued in stand-alone form. The common stock and/or Pre-Funded Warrants and the Warrants
    comprising the Units are immediately separable upon issuance and will be issued separately in this offering.</span></p></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">&#160;</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">&#160;</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"><b>Description
    of the Warrants and Pre-Funded Warrants</b></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>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
Warrant will have an assumed exercise price of $1.47 per share (not less than 100% of the public offering price of each
unit sold in this offering), will be exercisable upon issuance and will expire five years from issuance. Each Pre-Funded Warrant
will have an exercise price of $0.01 per share, will be immediately exercisable (subject to the beneficial ownership cap) and may be
exercised at any time in perpetuity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
Warrant and Pre-Funded Warrant is exercisable for one share of common stock, subject to adjustment in the event of stock dividends,
stock splits, stock combinations, reclassifications, reorganizations or similar events affecting our common stock as described herein.
The terms of the Warrants  will be governed by a Warrant Agency Agreement, dated as of the closing date of this offering, that we expect
to be entered into between us and Pacific Stock Transfer Company, or its affiliate (the &#8220;Warrant Agent&#8221;). This prospectus
also relates to the offering of the common stock issuable upon exercise of the Warrants and Pre-Funded Warrants. For more information
regarding the Warrants and Pre-Funded Warrants, you should carefully read the section titled &#8220;Description of Capital Stock
Securities Offered in this Offering&#8221; in this prospectus.</span></p>
<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 19; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common
    stock outstanding prior to this offering (1)</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 70%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31,180,603
    shares</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Common
    stock to be outstanding after this offering (1)</b></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">Up
    to 44,786,045 shares</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><b>Use
    of proceeds</b></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">Net
    proceeds from this offering will be used for the repayment of debt of up to $12,500,000 and general corporate purposes, including
    for potential future strategic acquisitions. </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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Listing
    </b></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">Our
    common stock currently trades on the Nasdaq Capital Market symbol &#8220;NVOS.&#8221; We do not intend to list the Warrants or Pre-Funded
    Warrants offered hereunder on any stock exchange. </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">&#160;</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">&#160;</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"><b>Risk
    factors</b></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">See
    &#8220;Risk Factors&#8221; and the other information included in this prospectus for a discussion of the factors you should consider
    carefully before deciding to invest in shares of our securities.</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">&#160;</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">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</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">Based
                                            on 31,180,603 shares outstanding on September 12, 2022. Except as otherwise noted,
                                            all information in this prospectus reflects and assumes (i) no sale of Pre-Funded Warrants
                                            in this offering, which, if sold, would reduce the number of common stock that we are
                                            offering on a one-for-one basis, and (ii) no exercise of the Warrants issued in this offering.
                                            The number of our shares of common stock that will be outstanding immediately after this
                                            offering as shown above excludes, as of September 12, 2022, (i) 8,445,264 shares of
                                            common stock issuable upon the exercise of outstanding warrants at weighted average exercise
                                            price of $2.42 per share, (ii) 2,164,235 shares of common stock issuable upon the
                                            exercise of outstanding stock options at weighted average exercise price of $2.17 per share,
                                            (iii) 3,754,665 shares of common stock reserved for purchase under our 2021 Equity Incentive
                                            Plan, and (iv) 3,530,812 shares of common stock are reserved for exchange for NHL Exchangeable
                                            Special Shares which were issued in connection with various acquisitions.</span></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SELECTED
HISTORICAL CONSOLIDATED FINANCIAL DATA</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table presents our selected historical consolidated financial data for the periods indicated. The selected historical consolidated
financial data for the years ended August 31, 2021 and 2020 and the balance sheet data as of August 31, 2021 and 2020 are
derived from the audited financial statements. The summary historical financial data for the nine months ended May 31, 2022 and 2021
and the balance sheet data as of May 31, 2022 and 2021 are derived from our unaudited financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historical
results are included for illustrative and informational purposes only and are not necessarily indicative of results we expect in future
periods, and results of interim periods are not necessarily indicative of results for the entire year. <span style="background-color: white">The
data presented below should be read in conjunction with, and are qualified in their entirety by reference to, &#8220;Management&#8217;s
Discussion and Analysis of Financial Condition and Results of Operations&#8221; and our consolidated financial statements and the notes
thereto included elsewhere in this prospectus.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 20; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>August
                                                                                 31, 2021 </b></span></p></td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">August 31, 2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">May 31, 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">May 31, 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="font-weight: bold; text-align: center">(unaudited)</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Statement of Operations Data</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 44%; text-align: justify">Total revenues</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">9,305,255</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">7,860,567</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">19,883,033</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,612,374</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,482,257</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,802,195</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">14,991,331</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,769,020</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,822,998</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,058,372</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,891,702</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,843,354</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,196,517</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,320,970</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,578,783</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,328,994</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total income (loss) from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,373,519</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,262,598</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(4,687,081</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,485,640</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Total other income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(97,416</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(661,611</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,741,543</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(43,325</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,470,935</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,924,209</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,428,624</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,528,965</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Net income (loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,470,935</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(4,924,209</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(10,428,624</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,528,965</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Basic and diluted net loss per share</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.18</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.21</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.37</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.10</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify">Balance Sheet Data (at period end)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Cash and cash equivalents</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,293,162</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,067,718</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">12,677,446</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,367,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Working capital (deficit) (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,669,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,694,494</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,348,235</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,308,264</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">61,958,281</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">35,390,618</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">71,792,814</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">42,227,512</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,154,126</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,818,988</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">27,364,847</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,617,387</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Stockholders&#8217; equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">43,804,155</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">29,571,630</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">44,427,967</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">36,610,125</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Working capital (deficit) represents total current assets less total current liabilities</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="a_005"></span><b>RISK
FACTORS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>An
investment in our securities carries a significant degree of risk. You should carefully consider the following risks, as well as the
other information contained in this prospectus, including our historical financial statements and related notes included elsewhere in
this prospectus, before you decide to purchase our securities. Any one of these risks and uncertainties has the potential to cause material
adverse effects on our business, prospects, financial condition and operating results which could cause actual results to differ materially
from any forward-looking statements expressed by us and a significant decrease in the value of our common shares. Refer to &#8220;Cautionary
Statement Regarding Forward-Looking Statements.&#8221;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>We
may not be successful in preventing the material adverse effects that any of the following risks and uncertainties may cause. These potential
risks and uncertainties may not be a complete list of the risks and uncertainties facing us. There may be additional risks and uncertainties
that we are presently unaware of, or presently consider immaterial, that may become material in the future and have a material adverse
effect on us. You could lose all or a significant portion of your investment due to any of these risks and uncertainties.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Below
is a summary of material risks, uncertainties and other factors that could have a material effect on the Company and its operations:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">We
    have a history of operating losses;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">We
    may not be able to implement successfully our growing our multidisciplinary primary health care business by opening and acquiring
    new clinics and expanding the staffing of multidisciplinary primary health care clinicians to affiliate clinics and eldercare centric
    homes;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">Public
    health epidemics or outbreaks (such as the novel strain of coronavirus (COVID-19)) could adversely impact our business;</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 21; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    <span style="background-color: white">may not be able to increase our market share in existing eldercare services, occupational therapy
    services, physiotherapy services and speech language pathology services through network affiliation growth and new contracts</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    <span style="background-color: white">may be unable to attract sufficient demand for and obtain acceptance of our multidisciplinary
    primary health care services and our medical cannabidiol products by both multidisciplinary primary health care clinicians and patients</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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; background-color: white">The
    clinics that we acquire or open may not meet our expectations</span><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: 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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    <span style="background-color: white">we open new clinics in existing markets, revenue at our existing clinics may be affected negatively</span>;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships,
    and commercial payor contracts, each of which could adversely affect our contract and revenue base;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to obtain reimbursement for our multidisciplinary primary health care services from the government or third-party health
    care insurers of our patients;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to successfully make acceptable financial arrangements for patients who desire treatment but cannot afford to pay
    in full or part, and for whom third-party insurance coverage is either limited or non-existent;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Prospective
    patients may be unwilling to pay out-of-pocket for certain of our multidisciplinary primary health care and primary care services,
    in the absence of reimbursement from the government or third-party health care insurers for such multidisciplinary primary health
    care and services;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    success of alternative treatments, therapies and medical products as opposed to the multidisciplinary primary health care services,
    therapies and prospective medical CBD products that we might offer in the future could adversely affect us;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary
    health care clinics and staffing of affiliate clinics and eldercare centric homes;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local 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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to enter into or maintain contracts for our multidisciplinary primary health care services on favorable terms with
    commercial payors in Canada and the United States;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Government
    health care programs may reduce reimbursement rates;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    health care industry is heavily regulated, and if we fail to comply with these laws and governmental regulations, we could incur
    penalties or be required to make significant changes to our operations;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    multidisciplinary primary health care clinics are and will be subject to numerous statutes and regulations in the Canadian provinces
    in which we operate or intend to operate and states in the United States in which we intend to operate. Failure to comply with these
    laws and regulations could result in civil or criminal sanctions;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Past
    and future health care reform legislation and other changes in the health care industry could adversely affect our business, financial
    condition and results of operations;</span></td></tr>
</table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 22; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    are subject to the Canada Health Act, Canada&#8217;s National Health Insurance Program and Food and Drugs Act and analogous provisions
    of applicable federal, provincial, state and local laws and could face substantial penalties if we fail to comply with such laws;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 48px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    the Company acquires one or more multidisciplinary primary health care clinics or primary care facilities in the United States, we
    will be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state
    laws and could face substantial penalties if we fail to comply with such laws;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    will be subject to the data privacy, security and breach notification requirements of Canadian and United States federal statutes
    and other data privacy and security laws, and the failure to comply with these rules, or allegations that we have failed to do so,
    could result in civil or criminal sanctions;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Telemedicine Medical Technology Platform is currently in early-stage roll-out and we may be unsuccessful in the commercialization
    of the Telemedicine Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Telemedicine Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians, specialists and clinicians;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Telemedicine Medical Technology Platform may not be accepted in the marketplace;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Remote Patient Monitoring Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful
    in the commercialization of the Remote Patient Monitoring Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Remote Patient Monitoring Medical Technology Platform will highly be dependent upon our ability to develop relationships
    with primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Remote Patient Monitoring Medical Technology Platform may not be accepted in the marketplace;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    Novo Connect Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful in the commercialization
    of the Novo Connect Medical Technology Platform;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Government
    regulation of the internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results
    of operations;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    may be unable to attract sufficient demand for and obtain acceptance of our medical CBD products by both multidisciplinary primary
    health care clinicians and patients;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Possible
    yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD
    oil to be illegal, or could otherwise prohibit, limit or restrict any of our products containing CBD;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Risks
    associated with the CBD products industry;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">FDA
    regulation could negatively affect the hemp industry, which would directly affect our financial condition;</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 23; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Sources
    of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
    state law of the United States;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Because
    our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations
    qualifying under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit,
    restrict or otherwise preclude the sale of intended products containing hemp-derived CBD;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">There
    may be unanticipated delays in the development and introduction of our prospective medicinal CBD products and/or our inability to
    control costs;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">If
    needed, we may be unable to consistently retain or hire third-party manufacturers, suppliers or other service providers to produce
    our prospective medicinal CBD products;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 48px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">We
    do not have control over all third parties involved in the manufacturing of our products and their compliance with government health
    and safety standards. Even if our products meet these standards, they could otherwise become contaminated;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">The
    sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Confusion
    between legal CBD and illegal cannabis;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Seasonal
    fluctuations in revenue;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    failure to promote and maintain a strong brand; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Failure
    to achieve or sustain profitability; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    failure to successfully or cost-effectively manage our marketing efforts and channels, and the failure of such efforts and channels
    to be effective in generating leads and business for the Company or any of its affiliated providers; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Significant
    competition; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Adequate
    protection of confidential information;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">The
    business risks of United States and international operations; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    vulnerability to changes in consumer preferences and economic conditions;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Potential
    litigation from competitors and health related claims from patients and customers; </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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">A
    limited market for our common stock;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    ability to adequately protect the intellectual property used to produce our prospective medicinal CBD products; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Our
    ability to stay abreast of modified or new laws and regulations applying to our business.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<!-- Field: Page; Sequence: 24; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>History
of operating losses and negative cash flow.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended August 31, 2021 and 2020, we reported net losses attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154,
respectively, and negative cash flow from operating activities of $1,024,802 and $441,694, respectively. For the nine months ended May
31, 2022, we reported a net loss attributed to Novo Integrated Sciences of $10,421,808 and had negative cash flow from operating activities
of $6,559,907. As of May 31, 2022, we had an aggregate accumulated deficit of $31,391,082. Such losses have historically required us
to seek additional funding through the issuance of debt or equity securities. Our long-term success is dependent upon among other things,
achieving positive cash flows from operations and if necessary, augmenting such cash flows using external resources to satisfy our cash
needs. There can be no assurance that we will be able to obtain additional funding, if needed, on commercially reasonable terms, or of
all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These adjustments
would likely include substantial impairment of the carrying amount of our assets and potential contingent liabilities that may arise
if we are unable to fulfill various operational commitments. In addition, the value of our securities, including the units issued in
this offering, would be greatly impaired. Our long-term success is dependent upon generating sufficient cash flow from operations and
obtaining additional capital and financing, including funds to be raised in this offering. If our ability to generate cash flow from
operations is delayed or reduced and we are unable to raise additional funding from other sources, we may be unable to continue in business
even if this offering is successful.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Novo
Integrated Sciences, Inc. is a parent company and depends upon our subsidiaries for our cash flows.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a parent company. All of our operations are conducted, and some of our assets are owned, by our subsidiaries. Consequently, our cash
flows and our ability to meet our obligations depend upon the cash flows of our subsidiaries and the payment of funds by these subsidiaries
to us in the form of dividends, distributions or otherwise. The ability of our subsidiaries to make any payments to us depends on their
earnings, the terms of their indebtedness, including the terms of any credit facilities and legal restrictions. Any failure to receive
dividends or distributions from our subsidiaries when needed could have a material adverse effect on our business, results of operations
or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Future
acquisitions or strategic investments could disrupt our business and harm our business, results of operations or financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may in the future explore potential acquisitions of companies or strategic investments to strengthen our business. Even if we identify
an appropriate acquisition candidate, we may not be successful in negotiating the terms or financing of the acquisition, and our due
diligence may fail to identify all of the problems, liabilities or other shortcomings or challenges of an acquired business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisitions
involve numerous risks, any of which could harm our business, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">straining
    our financial resources to acquire a company;</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">&#160;</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">&#9679;</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">anticipated
    benefits may not materialize as rapidly as we expect, or at all;</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">&#160;</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">&#9679;</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">diversion
    of management time and focus from operating our business to address acquisition integration challenges;</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">&#160;</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">&#9679;</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">retention
    of employees from the acquired company;</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">&#160;</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">&#9679;</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">cultural
    challenges associated with integrating employees from the acquired company into our organization;</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">&#160;</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">&#9679;</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">integration
    of the acquired company&#8217;s accounting, management information, human resources and other administrative systems;</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">&#160;</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">&#9679;</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">the
    need to implement or improve controls, procedures and policies at a business that prior to the acquisition may have lacked effective
    controls, procedures and policies; and</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">&#160;</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">&#9679;</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">litigation
    or other claims in connection with the acquired company, including claims from terminated employees, former stockholders or other
    third parties.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure
to appropriately mitigate these risks or other issues related to such strategic investments and acquisitions could result in reducing
or eliminating any anticipated benefits of transactions and harm our business generally. Future acquisitions could also result in dilutive
issuances of our equity securities, the incurrence of debt, contingent liabilities, amortization expenses or the impairment of goodwill,
any of which could have a material adverse effect on business, results of operations or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 25; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may require additional funding for our growth plans, and such funding may result in a dilution of your investment.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have estimated our funding requirements in order to implement our growth plans. If the costs of implementing such plans should exceed
these estimates significantly or if we come across opportunities to grow through expansion plans which cannot be predicted at this time,
and our funds generated from our operations prove insufficient for such purposes, we may need to raise additional funds to meet these
funding requirements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
additional funds may be raised by issuing equity or debt securities or by borrowing from banks or other resources. We cannot assure you
that we will be able to obtain any additional financing on terms that are acceptable to us, or at all. If we fail to obtain additional
financing on terms that are acceptable to us, we will not be able to implement such plans fully if at all. Such financing even if obtained,
may be accompanied by conditions that limit our ability to pay dividends or require us to seek lenders&#8217; consent for payment of
dividends, or restrict our freedom to operate our business by requiring lender&#8217;s consent for certain corporate actions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
if we raise additional funds by way of a rights offering or through the issuance of new shares, any shareholders who are unable or unwilling
to participate in such an additional round of fund raising may suffer dilution in their investment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Most
of our executive officers do not reside in the United States.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
U.S. stockholders would face difficulty in:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Effecting
    service of process within the United States on most of our executive officers, if considered necessary.</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">&#160;</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">&#9679;</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">Enforcing
    judgments obtained in U.S. courts based on the civil liability provisions of the U.S. federal securities laws against the executive
    officers.</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">&#160;</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">&#9679;</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">Enforcing
    judgments of U.S. courts based on civil liability provisions of U.S. federal securities laws in foreign courts against the executive
    officers.</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">&#160;</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">&#9679;</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">Bringing
    an original action in foreign courts to enforce liabilities based on the U.S. federal securities laws against the executive officers.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
persons contemplating an investment in our common stock should seriously consider these factors before making an investment decision.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Collectively,
our executive officers and directors have voting control, which could limit your ability to influence the outcome of important transactions,
including a change in control.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of this filing, our executive officers and directors collectively beneficially own 19,796,286 shares of our common stock, which represents
65.7% of the voting power of our outstanding common stock. As a result, our executive officers and directors collectively control a majority
voting power and therefore are able to control all matters submitted to our shareholders for approval. Our executive officers and directors
may have interests that differ from yours and may vote in a way with which you disagree and which may be adverse to your interests. This
concentrated voting power may have the effect of delaying, preventing or deterring a change in control of our company, could deprive
our shareholders of an opportunity to receive a premium for their capital stock as part of a sale of our company and might ultimately
affect the market price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.05pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
directors owe a fiduciary duty to our shareholders and must act in good faith and in a manner the director reasonably believes to be
in the best interests of our shareholders. As a shareholder, each director is entitled to vote his shares in his own interest, which
may not always be in the interests of our shareholders generally.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 26; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
future success depends on the continuing efforts of our key employees and our ability to attract, hire, retain and motivate highly skilled
and creative employees in the future.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
future success depends on the continuing efforts of our executive officers, our founders and other key employees, in particular Robert
Mattacchione, our Chief Executive Officer, Christopher David, our Chief Operating Officer/President and Jim Zsebok, our Principal Financial
Officer. We rely on the leadership, knowledge and experience that our executive officers, founders and key employees provide. They foster
our corporate culture, which we believe has been instrumental to our ability to attract and retain new talent. Any failure to attract
new or retain key creative talent could have a material adverse effect on our business, financial condition, and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market for talent in our key areas of operations is intensely competitive, which could increase our costs to attract and retain talented
employees. As a result, we may incur significant costs to attract and retain employees, including significant expenditures related to
salaries and benefits and compensation expenses related to equity awards, and we may lose new employees to our competitors or other companies
before we realize the benefit of our investment in recruiting and training them.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee
turnover, including changes in our management team, could disrupt our business. The loss of one or more of our executive officers, founders
or other key employees, or our inability to attract and retain highly skilled and creative employees, could have a material adverse effect
on our business, results of operations or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
believe our corporate culture has contributed to our success and, if we are unable to maintain it as we grow, our business could be harmed.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our corporate culture has been a key element of our success. However, as our organization grows, it may be difficult to maintain
our culture, which could reduce our ability to attract and maintain new talent and operate effectively. The failure to maintain the key
aspects of our culture as our organization grows could result in decreased employee satisfaction, increased difficulty in attracting
top talent and increased turnover and could compromise the quality of our client service, all of which are important to our success and
to the effective execution of our business strategy. Accordingly, if we are unable to maintain our corporate culture as we grow our business,
this could have a material adverse effect on our business, results of operations or financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not have sufficient insurance coverage and an interruption of our business or loss of a significant amount of property could have
a material adverse effect on our financial condition and operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently do not maintain any insurance policies against loss of key personnel. We do maintain insurance coverage for business interruption
as well as product liability claims. In addition, we do maintain director and officer insurance coverage. If any event were to occur
which required our insurance coverage to be applicable as well as a loss of key personnel, our business, financial performance, and financial
position may be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
could become involved in claims or litigations that may result in adverse outcomes.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time-to-time we may be involved in a variety of claims or litigations. Such proceeding may initially be viewed as immaterial but could
prove to be material. Litigations are inherently unpredictable and excessive verdicts do occur. Given the inherent uncertainties in litigation,
even when we can reasonably estimate the amount of possible loss or range of loss and reasonably estimable loss contingencies, the actual
outcome may change in the future due to new developments or changes in approach. In addition, such claims or litigations could involve
significant expense and diversion of management&#8217;s attention and resources from other matters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to adequately safeguard our intellectual property or we may face claims that may be costly to resolve or that limit our
ability to use such intellectual property in the future.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
litigation is necessary to safeguard our intellectual property, or to determine the validity and scope of the proprietary rights of others,
this could result in substantial costs and diversion of our resources and could have a material adverse effect on our business, financial
condition, operating results or future prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are unable to assure you that third parties will not assert infringement claims against us in respect of our intellectual property or
that such claims will not be successful. It may be difficult for us to establish or protect our intellectual property against such third
parties and we could incur substantial costs and diversion of management resources in defending any claims relating to proprietary rights.
If any party succeeds in asserting a claim against us relating to the disputed intellectual property, we may need to obtain licenses
to continue to use the same. We cannot assure you that we will be able to obtain these licenses on commercially reasonable terms, if
at all. The failure to obtain the necessary licenses or other rights could cause our business results to suffer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 27; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
could be adversely affected by violations of the U.S. Foreign Corrupt Practices Act and similar international anti-bribery and anti-kickback
laws with respect to our activities outside the United States.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
anticipate rendering multidisciplinary primary health care services through our clinics and distributing our medical cannabidiol products
to locations in Canada and United States as well as operate our business in Canada and United States. The U.S. Foreign Corrupt Practices
Act, and other similar anti-bribery and anti-kickback laws and regulations, generally prohibit companies and their intermediaries from
making improper payments to non-U.S. officials for the purpose of obtaining or retaining business. We cannot assure you that we will
be successful in preventing our agents from taking actions in violation of these laws or regulations. Such violations, or allegations
of such violations, could disrupt our business and result in a material adverse effect on our financial condition, results of operations
and cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are subject to a number of risks related to credit card and debit card payments we accept.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
accept payments through credit card and debit card transactions. For credit card and debit card payments, we pay interchange and other
fees, which may increase over time. An increase in those fees would require us to either increase the prices we charge for our services
which could cause us to lose clients or suffer an increase in our operating expenses, either of which could harm our operating results.
If we or any of our processing vendors have problems with our billing software, or the billing software malfunctions, it could have an
adverse effect on our customer satisfaction and could cause one or more of the major credit card companies to disallow our continued
use of their payment products. In addition, if our billing software fails to work properly and, as a result, we do not automatically
charge our clients&#8217; credit cards, debit cards or bank accounts on a timely basis or at all, we could lose revenues, which would
harm our operating results. If we fail to adequately control fraudulent credit card and debit card transactions, we may face civil liability,
diminished public perception of our security measures and significantly higher credit card and debit card related costs, each of which
could adversely affect our business, financial condition and results of operations. The termination of our ability to process payments
on any major credit or debit card would significantly impair our ability to operate our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Security
breaches of confidential customer information, in connection with our electronic processing of credit and debit card transactions, or
confidential employee information may adversely affect our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business requires the collection, transmission and retention of large volumes of customer and employee data, including credit and debit
card numbers and other personally identifiable information, in various information technology systems that are maintained internally
and by third parties with whom we contract to provide services. The integrity and protection of that customer and employee data is critical
to us. Our customers and employees have a high expectation that we and our service providers will adequately protect their personal information.
The information, security and privacy requirements imposed by governmental regulation are increasingly demanding. Our systems may not
be able to satisfy these changing requirements and customer and employee expectations or may require significant additional investments
or time in order to do so. Efforts to hack or breach security measures, failures of systems or software to operate as designed or intended,
viruses, operator error or inadvertent releases of data all threaten our information systems and records. A breach in the security of
our service providers&#8217; information technology systems could lead to an interruption in the operation of our systems, resulting
in operational inefficiencies and a loss of profits. A significant theft, loss or misappropriation of, or access to, customers&#8217;
or other proprietary data or other breach of our information technology systems could result in fines, legal claims or proceedings, including
regulatory investigations and actions, or liability for failure to comply with privacy and information security laws, which could disrupt
our operations, damage our reputation and expose us to claims from customers and employees, any of which could have a material adverse
effect on our financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 28; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
rely on third parties to provide services in connection with our business, and any failure by these third parties to perform their obligations
could have an adverse effect on our business, financial condition and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have entered into agreements with third parties that include, but are not limited to, information technology systems (including hosting
our website, mobile application and our point-of-sale system), select marketing services, and employee benefits servicing. Services provided
by third-party suppliers could be interrupted as a result of many factors, such as acts of nature or contract disputes. Accordingly,
we are subject to the risks associated with the third parties&#8217; abilities to provide these services to meet our needs. Any failure
by a third party to provide services for which we have contracted on a timely basis or within expected service level and performance
standards could result in a disruption of our business and have an adverse effect on our business, financial condition, and results of
operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
amended and rested articles of incorporation provide that state or federal court located within the state of Nevada will be the sole
and exclusive forum for substantially all disputes between us and our shareholders, which could limit its stockholders&#8217; ability
to obtain a favorable judicial forum for disputes with us or our directors, officers, or other employees.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
amended and restated articles of incorporation provide that &#8220;[u]nless the Corporation consents in writing to the selection of an
alternative forum, the sole and exclusive forum for (i) any derivative action or proceeding brought on behalf of the Corporation, (ii)
any action asserting a claim of breach of a fiduciary duty owed by any director, officer or other employee of the Corporation to the
Corporation or the Corporation&#8217;s stockholders, (iii) an action asserting a claim arising pursuant to any provision of the NRS,
or (iv) any action asserting a claim governed by the internal affairs doctrine, shall be a state or federal court located within the
state of Nevada, in all cases subject to the court&#8217;s having personal jurisdiction over the indispensable parties named as defendants.
This exclusive forum provision is intended to apply to claims arising under Nevada state law and would not apply to claims brought pursuant
to the Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) or Securities Act of 1933, as amended (the &#8220;Securities
Act&#8221;), or any other claim for which the federal courts have exclusive jurisdiction. The exclusive forum provision in our amended
and restated articles of incorporation will not relieve us of our duty to comply with the federal securities laws and the rules and regulations
thereunder, and shareholders will not be deemed to have waived compliance with these laws, rules and regulations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
exclusive forum provision may limit a shareholder&#8217;s ability to bring a claim in a judicial forum of its choosing for disputes with
us or our directors, officers or other employees, which may discourage lawsuits against us or our directors, officers or other employees.
In addition, shareholders who do bring a claim in the state or federal court in the State of Nevada could face additional litigation
costs in pursuing any such claim, particularly if they do not reside in or near Nevada. The state or federal court of the State of Nevada
may also reach different judgments or results than would other courts, including courts where a shareholder would otherwise choose to
bring the action, and such judgments or results may be more favorable to us than to our shareholders. However, the enforceability of
similar exclusive forum provisions in other companies&#8217; articles of incorporation has been challenged in legal proceedings, and
it is possible that a court could find this type of provision to be inapplicable to, or unenforceable in respect of, one or more of the
specified types of actions or proceedings. If a court were to find the exclusive forum provision contained in our amended and restated
articles of incorporation to be inapplicable or unenforceable in an action, we might incur additional costs associated with resolving
such action in other jurisdictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Public
health epidemics or outbreaks could adversely impact our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
May 26, 2020, the Ontario Ministry of Health announced updated guidance and directives stating that physiotherapists, chiropractors,
and other regulated health professionals, including services and products provided by the Company, can gradually and carefully begin
providing all services, including non-essential services, once the clinician and provider are satisfied all necessary precautions and
protocols are in place to protect the patients, the clinician and the clinic staff. With all corporate clinics closed due to the COVID-19
pandemic, with the exception of providing certain limited essential and emergency services, the Company had furloughed 48 full-time employees
and 35 part-time employees from its pre-closure levels of 81 full-time employees and 53 part-time employees specific to on-site clinic
and eldercare operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 29; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our clinic-based services and products, operating under COVID-19 related authorized governmental proclamations and directives, between
March 17 through June 1, 2020, the Company provided in-clinic multi-disciplinary primary healthcare services and products solely to patients
with emergency and essential need while also providing certain virtual based services related to physiotherapy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our eldercare based services and products, operating under COVID-19 related authorized governmental proclamations and directives which
included certain eldercare related services being deemed essential, NHL was able to quickly expand its existing eldercare related physiotherapy
service &#8220;virtual-care&#8221; platform, which pre-pandemic was primarily focused on providing &#8220;virtual-care&#8221; services
to both smaller and remote eldercare homes to ensure access to service providers, when needed; and continuity of care to eldercare patients
without service providers in their area. Given NHL had established &#8220;virtual care&#8221; procedures and forms, complete with video
consent and assessment forms already vetted and approved by the Ontario College of Physiotherapists, NHL was well-positioned to expand
the delivery of certain of its eldercare related contracted services, via &#8220;virtual-care&#8221; technology, ensuring continuity
of service for our long-term care and retirement home clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 2, 2020, the Company commenced opening its corporate clinics and providing non-essential services. As of the quarter period ended
August 31, 2021, all corporate clinics are open and operational while following all mandated guidelines and protocols from Health Canada,
the Ontario Ministry of Health, and the respective disciplines&#8217; regulatory Colleges to ensure a safe treatment environment for
our staff and clients. As of August 31, 2021, the Company has 73 full-time employees and 56 part-time employees specific to on-site clinic
and eldercare operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the fiscal year ended August
31, 2021. Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to PRO-DIP and Acenzia, both companies are open and fully operational while following all local, state, provincial, and national guidelines
and protocols related to minimizing the spread of the COVID-19 pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
fiscal year 2022 and beyond, based on no additional &#8220;lockdowns&#8221; or new material directives being implemented which may limit
the Company&#8217;s ability to provide its services and products in Canada and the U.S., the Company projects a steady quarter-to-quarter
increase of revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
all of the Company&#8217;s business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company&#8217;s operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced patient traffic and reduced operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 30; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Multidisciplinary Primary Health Care Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not be able to successfully implement our business growth initiatives for our multidisciplinary primary health care business on a
timely basis or at all, which could harm our business, financial performance, financial position, and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
growth of our multidisciplinary primary health care business depends on our ability to open and acquire new clinics and expand our roster
of clinicians and staff to best service our multidisciplinary primary health care clinics and eldercare centric homes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
component of our growth strategy is to increase the number of our multidisciplinary primary health care clinics through both the acquisition
of existing clinics and the opening of new clinics while also engaging new contracts with new affiliate clinics and elder centric homes.
Our ability to acquire and open profitable clinics and expand our clinician and staffing requirements depends on many factors, including
our ability to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">access
    capital to fund future acquisitions and preopening expenses;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">achieve
    brand awareness in new and existing 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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">manage
    costs, which could give rise to delays or cost overruns;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">recruit,
    train, and retain qualified multidisciplinary primary health care clinicians and other staff in our local 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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">obtain
    favorable reimbursement rates for services rendered at the clinics;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">successfully
    staff and operate new clinics and affiliated clinics and elder centric homes;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">obtain
    all required governmental approvals, certificates, licenses and permits on a timely basis;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">manage
    delays in the acquisition or opening of clinics;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">compete
    for appropriate sites in new markets against other multidisciplinary primary health care competitors and clinics; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">maintain
    adequate information systems and other operational system capabilities.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
additional federal or state legislative or regulatory restrictions or licensure requirements could negatively impact our ability to operate
both new and existing clinics.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
we may not be able to achieve our planned growth or, even if we are able to grow our clinic base as planned, any new clinics may not
be profitable or otherwise perform as planned. Failure to implement successfully our growth strategy would likely have an adverse impact
on our business, financial condition or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
long-term success of our multidisciplinary primary health care business is highly dependent on our ability to successfully identify and
acquire target clinics and identify and secure staffing opportunities.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
achieve our business growth initiative, we will need to acquire and open new clinics and operate them on a profitable basis. We expect
this to be the case for the foreseeable future. In addition, we will need to identify and secure staffing opportunities as well. We consider
numerous factors in identifying target markets where we can enter or expand and staffing opportunities that we can secure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
number and timing of new clinics acquired and opened during any given period may be negatively impacted by a number of factors including,
without limitation:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    identification and availability of attractive sites for new clinics and the ability to negotiate suitable lease terms;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">our
    ability to successfully identify and address pertinent risks during acquisition due diligence;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">the
    preparation of target clinics&#8217; financial statements on methods of accounting other than generally accepted accounting principles,
    or GAAP;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">the
    proximity of potential sites to one of our or our competitors&#8217; existing clinics;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">our
    ability to obtain required governmental licenses, permits and authorizations on a timely basis; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">our
    ability to recruit qualified clinicians and other personnel to staff our clinics.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are unable to find and secure attractive target clinics to expand in existing markets or enter new markets, our revenues and profitability
may be harmed, we may not be able to implement our business growth initiatives and our financial results may be negatively affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 31; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
intended acquisition and opening of clinics and increase in staffing in new markets exposes us to various risks and may require us to
develop new business models.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
growth and profitability depend on our ability to implement our business growth initiatives by expanding the number of clinics we operate
and the amount of staffing in both new and existing markets. We cannot assure you our efforts to expand into new markets, particularly
where we do not currently operate, will succeed. To operate in new markets, we may be required to modify our existing business model
and cost structure to comply with local regulatory or other requirements, which may expose us to new operational, regulatory or legal
risks.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may be unable to acquire target clinics within our current price ranges. This may reduce the pace of our growth and increase the need
for additional debt and equity capital. The patient population of clinics we acquire may be loyal to existing ownership, making it difficult
to maintain pre-closing revenue and profit levels. The re-branding of acquired clinics may have an adverse market effect in local communities,
and our brand may not be received as favorably in the local communities as we anticipate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
process of integration of an acquired clinic may subject us to a number of risks, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Failure
    to successfully manage relationships with multidisciplinary primary health care clinicians and other staff of the acquired clinic;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Demands
    on management related to the increase in size of our Company after the acquisition;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Diversion
    of management attention;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Potential
    difficulties integrating and harmonizing financial reporting systems;</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">&#160;</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">&#160;</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">&#160;</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">&#160;&#160;</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">&#9679;</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">Difficulties
    in the assimilation and retention of employees;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Inability
    to retain the multidisciplinary primary health care clinicians and other staff of the acquired clinic;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Inability
    to establish uniform standards, controls, systems, procedures and policies;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Inability
    to retain the patients of the acquired clinic;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Exposure
    to legal claims for activities of the acquired clinic prior to acquisition; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Incurrence
    of additional expenses in connection with the integration process.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the acquired clinic is not successfully integrated into our Company, our business, financial condition and results of operations could
be materially adversely affected, as well as our reputation. Furthermore, if we are unable to successfully integrate the acquired clinic
or if there are delays in combining the businesses, the anticipated benefits of the acquisition may not be realized fully or at all or
may take longer to realize than expected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Growing
our business through acquisitions will require additional personnel. There can be no assurance that these demands will not have a material
adverse effect on our business, financial condition, and results of operations, nor can there be any assurance that we will be able to
attract or retain competent personnel and improve our operational systems sufficiently to support the expansion of our operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 32; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
important to our success will be our ability to achieve additional economies of scale in order to improve operating margins. There can
be no assurance that we will be able to achieve such economies of scale, and the failure to do so could have a material adverse effect
on our business, financial condition, and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinics
we open in new markets may take longer to reach expected revenue and profit levels on a consistent basis. The cost of opening and operating
new clinics may exceed our budget, thereby affecting our overall profitability. New markets may have competitive conditions, consumer
preferences, and health care spending patterns that are more difficult to predict, identify or satisfy than our existing markets. We
may need to make greater investments than we originally planned in advertising and promotional activity in new markets and after closing
acquisitions to build brand awareness. We may find it more difficult in new markets to hire, and we may not be able to retain and motivate
qualified multidisciplinary primary health care clinicians and other personnel. We may need to augment our labor model to meet regulatory
requirements and the overall cost of labor may increase or be higher than anticipated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, any new or acquired clinics may be less successful and may not achieve target profit margins at the same rate or at all. If
any steps taken to expand our existing business model into new markets are unsuccessful, we may not be able to achieve our growth objectives
and our business, financial condition and results of operations could be adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
will require additional capital to fund our operating and expansion costs, and our inability to obtain such capital will likely harm
our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
we currently operate 16 corporate owned multidisciplinary primary health care clinics, our administrative, corporate, and general organizational
infrastructure is designed to support numerous additional clinics. Consequently, we expect that our monthly expenses will continue to
exceed our monthly cash receipts until we significantly increase the number of our multidisciplinary primary health care clinics. Depending
on the results of our planned follow-on offering and certain other factors, including the results of operations of our ancillary network
business, we may need to raise additional capital to cover our operating and expansion costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
support our expansion strategy, we must have sufficient capital to continue making investments in new and existing clinics. Current funding
sources and cash generated by our operations may not be sufficient to allow us to sustain our expansion efforts. If this is the case,
we may need additional equity or debt financing to provide the funds required to operate and expand our business. If such financing is
not available on satisfactory terms or at all, we may be unable to expand our business or acquire new clinics at our projected rate and
our operating results may suffer. Debt financing increases expenses and must be repaid regardless of operating results and may impose
restrictions on the manner in which we operate our business. Equity financing, or debt financing that is convertible into equity, could
result in additional dilution to our existing stockholders. Furthermore, if we are unable to obtain adequate capital, whether in the
form of equity or debt, to fund our business and growth strategies we may be required to delay, scale back or eliminate some or all of
our expansion plans, which may have a material adverse effect on our business, operating results, financial condition, or prospects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
clinics that we intend to acquire or open may not meet our expectations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
general, our business growth initiatives involve the acquisition and opening of strategically located clinics. Clinics that we intend
to acquire and open may not meet our revenue or profit targets or may take longer than anticipated to do so. If our acquired or new clinics
do not perform as planned, our business and future prospects could be harmed. If we are unable to manage successfully the potential difficulties
associated with acquiring and opening new clinics, we may not be able to capture the efficiencies and opportunities that we expect from
our expansion strategy. Our inability to capture expected efficiencies of scale, maintain patient volumes, improve our systems and equipment,
continue our cost discipline, and retain appropriate physician and overall labor levels, could have a material adverse effect on our
business, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we open new clinics in existing markets, revenue at our existing clinics may be affected negatively.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
catchment area of our clinics varies by location and depends on a number of factors, including population density, other available convenient
medical or multidimensional primary health care services, area demographics and geography. As a result, the opening of a new clinic in
or near markets in which we already have clinics could adversely affect the revenues of those existing clinics. Existing clinics could
also make it more difficult to build our patient base for a new clinic in the same market. We may selectively open new clinics in and
around areas of existing clinics that are operating at or near capacity to serve effectively our patients, but revenue cannibalization
between our clinics may become significant in the future as competition increases and as we continue to expand our operations. This could
adversely affect our revenue growth, which could, in turn, adversely affect our business, financial condition, or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 33; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be required to make capital expenditures in connection with our acquisitions to implement our growth strategy.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to maintain brand consistency across our multidimensional primary health care clinics, we may need to make significant capital
expenditures to the interior and exterior of our clinics. This may include making real property improvements and upgrading our medical
equipment to serve our patients and remain competitive. Changing competitive conditions or the emergence of significant advances in medical
technology could require us to invest significant capital in additional equipment or capacity in order to remain competitive. Along these
lines, if the systems and technology of our target clinics differ from those we have chosen to utilize, we may be required to invest
significant capital to either convert, terminate, or integrate the varying medical technology platforms. If we are unable to fund any
such investment or otherwise fail to make necessary capital expenditures, our business, financial condition, or results of operations
could be materially and adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Damage
to our reputation or our brand in existing or new markets could negatively impact our business, financial condition and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
must grow the value of our brand to be successful. We intend to further develop our reputation and brand of providing patients with high
quality effective multidisciplinary primary health care services, and related products, delivered by respected clinicians and well-trained
operational staff. Additionally, we place high-value on building and maintaining a patient-centered culture. If we do not make investments
in areas such as marketing and advertising, as well as the day-to-day investments required for clinic operations, equipment upgrades,
and personnel training, the value of our brand may not increase or may be diminished. Any incident, real or perceived, regardless of
merit or outcome, that adversely affects our brand, such as, but not limited to, patient disability or death due to malpractice or allegations
of malpractice, failure to comply with federal, provincial or local regulations, including allegations or perceptions of non-compliance
or failure to comply with ethical and operational standards, could significantly reduce the value of our brand, expose us to negative
publicity and damage our overall business and reputation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
marketing activities may not be successful.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
incur costs and expend other resources in our marketing efforts to attract and retain patients. Our marketing activities are principally
focused on increasing brand awareness in the communities in which we provide services. As we open and acquire new clinics, we expect
to undertake aggressive marketing campaigns to increase community awareness about our presence and our service capabilities. We plan
to conduct our targeted marketing efforts in neighborhoods through channels such as direct mail, billboards, radio advertisements, physician
open houses, community sponsorships and various social media. If we are not successful in these efforts, we will have incurred expenses
without materially increasing revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships, and
commercial payor contracts, each of which could adversely affect our contract and revenue base.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market for providing multidisciplinary primary health care services, and related products, is highly competitive, and all of our clinics
and staffing opportunities face and will face competition, in varying degrees, from existing multidisciplinary primary health care providers,
walk-in clinics, hospital emergency rooms, private doctors&#8217; offices, freestanding emergency clinics, independent laboratories,
hospital- and payor-supported urgent care facilities, and occupational medicine clinics. We compete with national, regional, and local
enterprises, some of which have greater financial and other resources available to them, greater access to clinicians, medically licensed
physicians and other medical professionals or greater access to potential patients. Our clinics and staffing compete on the basis of
accessibility, including evening and weekend hours, walk-in care, as well as varying appointment opportunities. We also compete on the
basis of our multi-provinces, regional footprint, which we believe will be of value to both employers and third-party payors. As a result
of the differing competitive factors within the markets in which we operate and will operate, the individual results of our clinics may
be volatile. If we are unable to compete effectively with any of these entities or groups, we may be unable to implement our business
strategies successfully, which could have a material adverse effect on our business, prospects, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 34; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary health
care clinics and staffing of affiliate clinics and eldercare centric homes.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends upon our ability to recruit and retain qualified multidisciplinary primary health care clinicians and other staff. There
is currently a national shortage in Canada and United States of certain of these health care professionals. To the extent a significant
number of multidisciplinary primary health care clinicians within an individual community or market decide to partner with competing
multidisciplinary primary health care providers or hospitals and not with us, we may not be able to operate our clinics in such community.
We face competition for such personnel from existing operators, hospital systems, entrepreneurial start-ups, and other organizations.
This competition may require us to enhance wages and benefits to recruit and retain qualified personnel. Our inability to recruit and
retain these professionals could have a material adverse effect on our ability to grow or be profitable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local markets.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
certain provinces in Canada in which we operate or intend to operate and states in the United States in which we intend to operate, non-compete,
non-solicitation, and other negative covenants applicable to employment or ownership are judicially or statutorily limited in their effectiveness
or are entirely unenforceable against multidisciplinary primary health care professionals. As a result, we may not be able to protect
our operational processes, procedures, and general trade secrets or limit insiders from using competitive information against us or competing
with us, which could have a material adverse effect on our ability to remain competitive.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>With
respect to our operations in Canada, we may be unable to enter into or maintain contracts for our affiliate multidisciplinary primary
health care clinics and eldercare focused facilities or services on favorable terms with commercial payors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Canada, a significant portion of our net patient service revenue is derived from nongovernmental, extended health insurers which provide
reimbursement based on a pre-allocated amount disbursed as a cash payment for services, and related products, provided to the patient.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>With
respect to our anticipated expansion of our operations into the United States, we may be unable to enter into or maintain contracts for
our multidisciplinary primary health care clinics and services on favorable terms with commercial payors in the United States.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to our anticipated expansion of our operations into the United States, we anticipate that a significant portion of our net patient
service revenue will be derived from nongovernmental, third-party payors, or commercial payors, such as managed care organizations, commercial
insurance providers and employer-sponsored health care plans. These commercial payors use a variety of methods for reimbursement depending
on the arrangement involved. These arrangements include fee-for-service, PPOs and health maintenance organizations, as well as prepaid
and discounted medical service packages and capitated, or fixed fee, contracts. Rates for health maintenance organization benefit plans
are typically lower than those for PPOs or other benefit plans that offer broader provider access.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Frequently,
commercial payors classify or may reclassify our multidisciplinary primary health care services differently. Such distinctions may result
in different payment and reimbursement structure. Such differences may affect costs to the patient through increased copayments, deductibles
and other cost-sharing mechanisms and, accordingly, patient choice of provider.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is often pressure to renegotiate reimbursement levels, particularly in connection with changes to Medicare. Typically, commercial payors
reimburse us based upon contracted discounts to our established base rates. If managed care organizations and other commercial payors
reduce their rates or we were to experience a significant shift in our revenue mix toward Medicare or Medicaid reimbursements, then our
revenue and profitability would be adversely affected and our operating margins would be reduced. Commercial payors often demand discounted
fee structures, and the trend toward consolidation among commercial payors tends to increase their bargaining power over fee structures.
Because some commercial payors rely on all or portions of Medicare fee schedules to determine payment rates, changes to government health
care programs that reduce payments under these schedules may negatively impact payments from commercial payors. Other health care providers
may impact our ability to negotiate increases and other favorable terms in our reimbursement arrangements with commercial payors. For
example, some of our competitors may negotiate exclusivity provisions with commercial payors or otherwise restrict the ability of commercial
payors to contract with us. We may be excluded from participating in commercial payor networks, making it more expensive for certain
patients to receive treatment at our clinics. Our results of operations will depend, in part, on our ability to retain and renew managed
care contracts as well as enter into new managed care contracts on terms favorable to us. Our inability to maintain suitable financial
arrangements with commercial payors could have a material adverse impact on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 35; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
various provisions of the Patient Protection and Affordable Care Act, or the ACA, are implemented, commercial payors may increasingly
demand fee reductions. In addition, there is a growing trend for commercial payors to take steps to shift the primary cost of care to
the plan participant by increasing co-payments, co-insurance and deductibles, and these actions could discourage such patients from seeking
treatment at our clinics. Patient volumes could be negatively impacted if we are unable to enter into or maintain acceptable contracts
with such commercial payors, which could have a material adverse effect on our business, prospects, results of operations and financial
condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Government
health care programs may reduce reimbursement rates.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
recent years, in the United States, new legislation has been proposed and adopted at both the federal and state level that is effecting
major changes in the health care system. Any change in the laws, regulations, or policies governing the health care system could adversely
affect reimbursement rates and our operations and financial condition. Enacted in March 2010, the ACA seeks to expand health care coverage,
while increasing quality and limiting costs. The ACA substantially changes the way health care is financed by both governmental and commercial
payors. As a result of the ACA or the adoption of additional federal and state health care reforms measures there could be limits to
the amounts that federal and state governments will pay for health care services, which could result in reduced demand or profitability
of our services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
if due to an allegation of fraud or any other reason one or more of our multidisciplinary primary health care clinicians or practitioners
is no longer entitled to bill and receive payment for services rendered to patients whose treatment is paid in whole or in part by a
governmental payor, our revenue may be negatively impacted, which could have a material adverse effect on our business, prospects, results
of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
payments from commercial or governmental payors are significantly delayed, are reduced or eliminated, our business, prospects, results
of operations and financial condition could be adversely affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
depend upon compensation from third-party payors for the services provided to patients by our multidisciplinary primary health care clinicians
and practitioners in our clinics, affiliate clinics and eldercare centric homes serviced by our clinicians. The amount that we receive
through our clinics in payment for their services may be adversely affected by factors we do not control, including federal, provincial,
or local regulatory changes, cost-containment decisions, and changes in reimbursement schedules of third-party payors and legislative
changes. Any reduction or elimination of these payments could have a material adverse effect on our business, prospects, results of operations
and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 36; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the reimbursement process is complex and can involve lengthy delays. Although we recognize revenue when multidisciplinary primary health
care services are provided, there can be delays before we receive payment. In addition, third-party payors may disallow, in whole or
in part, requests for reimbursement based on determinations that certain amounts are not reimbursable under plan coverage, that services
provided were not medically necessary, or that additional supporting documentation is necessary. Retroactive adjustments by third-party
payors may be difficult or cost prohibitive to appeal, and such changes could materially reduce the actual amount we receive from those
payors. Delays and uncertainties in the reimbursement process may be out of our control and may adversely affect us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Significant
changes in our payor mix resulting from fluctuations in the types of patients seen at our clinics could have a material adverse effect
on our business, prospects, results of operations and financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
results may change from period to period due to fluctuations in payor mix or other factors relating to the type of treatment performed
by clinicians at our clinics. Payor mix refers to the relative amounts we receive from the mix of persons or entities that pay or reimburse
us for health care services. Because we generally receive relatively higher payment rates from commercial payors than from governmental
payors or self-pay patients, a significant shift in our payor mix toward a higher percentage of self-pay or patients whose treatment
is paid in whole or part by a governmental payor, which could occur for reasons beyond our control, could have a material adverse effect
on our business, prospects, results of operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Failure
to bill timely or accurately for our services could have a negative impact on our net revenues, bad debt expense and cash flow.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Billing
for our services is often complex and time consuming. The practice of providing multidisciplinary primary health care services, and related
products, in advance of payment or prior to assessing a patient&#8217;s ability to pay for such services may have a significant negative
impact on our patient service revenue, bad debt expense and cash flow. We bill numerous and varied payors, including self-pay patients,
various forms of commercial payors, government payors and insurance payors. Billing requirements that must be met prior to receiving
payment for services rendered often vary by payor. Self-pay patients and third-party payors may fail to pay for services even if they
have been properly billed. Reimbursement is typically dependent on our providing the proper procedure and diagnosis codes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
factors that could affect our collections for the services we render include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.2in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.2in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">disputes
    among payors as to which party is responsible for payment;</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">&#160;</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">&#9679;</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">variations
    in coverage among various payors for similar services;</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">&#160;</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">&#9679;</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">the
    difficulty of adherence to specific compliance requirements, coding and various other procedures mandated by responsible parties;</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">&#160;</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">&#9679;</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">the
    institution of new coding standards; and</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">&#160;</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">&#9679;</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">failure
    to properly credential our providers to enable them to bill various payors.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
complexity associated with billing for our services causes many delays in our cash collections, resulting in increased carrying costs
associated with the aging of our accounts receivable as well as the increased potential for bad debt expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are dependent on our third-party revenue cycle managers for billing and collection of our claims.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
submit our claims for services rendered to commercial payors and governmental payors electronically through our third-party revenue cycle
managers. We are dependent on our revenue cycle managers for the timely billing and collections of our claims. Any delay by or failure
of our revenue cycle managers to timely bill and collect our claims could have a material adverse effect on our business, results of
operations and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 37; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may incur costs resulting from security risks in connection with the electronic data processing by our partner banks.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
we accept electronic payment cards for payments at our facilities, we may incur costs resulting from related security risks in connection
with the electronic processing of confidential information by our partner banks. Recently, several of the large national banks have experienced
potential or actual breaches in which similar data has been or may have been stolen. Such occurrences could cause patient dissatisfaction
resulting in decreased visits or could also distract our management team from the management of the day-to-day operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>With
respect to our Canadian operations and our anticipated expansion of our operations into the United States, a successful challenge by
tax authorities to our treatment of certain multidisciplinary primary health care clinicians and practitioners as independent contractors
or the elimination of an existing safe harbor could materially increase our costs relating to these multidimensional primary health care
clinicians and practitioners.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to our Canadian operations and our anticipated expansion of our operations into the United States, certain of our multidisciplinary
primary health care clinicians and practitioners may be engaged as independent contractors by our state-level operating subsidiaries.
If these personnel are treated as independent contractors rather than as employees, our state-level operating subsidiaries will not (i)
withhold federal, state or local or state income or other employment related taxes from their compensation, (ii) make federal, provincial,
state or local federal or state unemployment tax or Federal Insurance Contributions Act payments with respect to them, (iii) provide
workers compensation insurance with respect to them (except in states where they are required to do so for independent contractors),
or (iv) allow them to participate in benefits and retirement programs available to employees. Although we will have contracts with these
licensed multidisciplinary primary health care clinicians obligating them to pay these taxes and other costs, if a challenge to our treatment
of these licensed multidisciplinary primary health care clinicians and practitioners as independent contractors by federal, state, or
local authorities were successful and they were treated as employees instead of independent contractors, we could be liable for taxes,
penalties, and interest. In addition, there are currently, and have been in the past, proposals made to eliminate an existing safe harbor
that would potentially protect us from the imposition of taxes in these circumstances, and similar proposals could be made in the future.
If such a challenge were successful or if the safe harbor were eliminated, this could cause a material increase in our costs relating
to these personnel and, have a material adverse effect on our business, financial condition, and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Currently,
our corporate owned clinics and affiliate clinics are located in the Canadian provinces of Ontario, Alberta, Nova Scotia and Newfoundland
making us particularly sensitive to regulatory, economic, and other conditions in those states.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
clinics and affiliate clinics are located in the Canadian provinces of Ontario, Alberta, Nova Scotia and Newfoundland. If there were
an adverse regulatory, economic, or other development in any of those states, our patient volume could decline, our ability to operate
our clinics under our existing business model could be impacted, or there could be other unanticipated adverse impacts on our business
that could have a material adverse effect on our business, financial condition, and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business is seasonal, which impacts our results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
clinics&#8217; patient and staffing volumes are sensitive to seasonal fluctuations. Typically, winter months see a higher occurrence
of motor vehicle and winter weather related accidents, such as falling, however; the timing and severity of these can vary dramatically.
Additionally, in the United States as consumers shift toward high deductible insurance plans, they are responsible for a greater percentage
of their bill, particularly in the early months of the year before other health care spending has occurred, which may lead to lower than
expected patient volume or an increase in bad debt expense during that period. Our quarterly operating results may fluctuate significantly
in the future depending on these and other factors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
could be subject to lawsuits for which we are not fully insured.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
professionals, including multidisciplinary primary health care clinicians and practitioners, have become subject to an increasing number
of lawsuits alleging medical malpractice and related legal theories such as negligent hiring, supervision and credentialing. In Canada,
our clinicians and practitioners, whether an employee or independent contractor, are responsible for their own professional liability
insurance coverage. As provided in Canadian rules and regulations, our liability insurance coverage is not required to cover our clinicians
and practitioners. As we expand in the United States, we anticipate procuring insurance coverage for our affiliated multidimensional
primary health care clinicians, practitioners, and corporate entities. In addition, as we expand our menu of services and related products
through our various Medical Technology Platforms or possible acquisition of a medical licensed primary care practice, we will be subject
to lawsuits alleging medical malpractice and related legal theories such as negligent hiring, supervision, and credentialing.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 38; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are currently insured under policies in amounts management deems appropriate, based upon the nature and risk of our business. Nevertheless,
there are exclusions and exceptions to coverage under each insurance policy that may make coverage for any claim unavailable, future
claims could exceed the limits of available insurance coverage, existing insurers could become insolvent and fail to meet their obligations
to provide coverage for such claims, and such coverage may not always be available with sufficient limits and at reasonable cost to insure
us adequately and economically in the future. One or more successful claims against us not covered by, or exceeding the coverage of,
our insurance could have a material adverse effect on our business, prospects, results of operations and financial condition. Moreover,
in the normal course of our business, we may be involved in other types of lawsuits, claims, audits and investigations, including those
arising out of our billing and marketing practices, employment disputes, contractual claims and other business disputes for which we
may have no insurance coverage. The outcome of these matters could have a material adverse effect on our financial position, results
of operations, and cash flows.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
of these lawsuits may involve large claim amounts and substantial defense costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Insurance
coverage for some of our losses may be inadequate and may be subject to the credit risk of commercial insurance providers.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
maintain insurance coverage for specific liability for our clinic facilities through various third-party insurers. To the extent we hold
policies to cover certain groups of claims or rely on insurance coverage obtained by third parties to cover such claims, we may be responsible
for those losses if the insurance coverage is inadequate or the insurer rejects our claim for payment. Furthermore, for our losses that
are insured or reinsured through commercial insurance providers, we are subject to the financial viability of those insurance companies.
Although we believe our commercial insurance providers are currently creditworthy, they may not remain so in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to Health Care Regulation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
health care industry is heavily regulated, and if we fail to comply with these laws and government regulations, we could incur penalties
or be required to make significant changes to our operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
health care industry is heavily regulated and closely scrutinized by federal, state, provincial and local governments. Comprehensive
statutes and regulations govern the manner in which we provide and bill for services and products, our contractual relationships with
our clinicians, vendors, patients and our marketing activities and other aspects of our operations. If we fail to comply with these laws
and regulations, we could be exposed to civil and criminal penalties such as fines, damages, overpayment recoupment, loss of enrollment
status and exclusion from government health care programs. Any action against us for violation of these laws or regulations, even if
successfully defended, could cause us to incur significant legal expenses and divert our management&#8217;s attention from the operation
of our business. Our clinicians and practitioners are also subject to ethical guidelines and operating standards of professional and
private accreditation agencies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
laws, regulations and standards governing the provision of health care service, and related products, may change significantly in the
future, and these changes may materially and adversely affect our business. Furthermore, a review of our business by regulatory or accreditation
authorities could result in determinations that could adversely affect our operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 39; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
Canadian clinics are and will be subject to numerous statutes and regulations. Additionally, given our intention to expand and begin
operations in the United States, we will be subject to numerous U.S. statutes and regulations. Failure to comply with these laws and
regulations could result in civil or criminal sanctions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
operation of our clinics in Canada subjects us, and will subject us, to many provincial laws and regulations, following the projected
expansion of our Company&#8217;s operations to the United States, federal and state laws in the United States. In general, whether directly
or through boards, agencies, or other delegated authorities, regulating the ownership and dispensing of controlled substances, the retention
and storage of medical records, patient privacy and protection of health information, the licensure of multidisciplinary primary health
care providers, including clinicians, and the clinical supervision, by physicians, of nurse practitioners and physician assistants, among
other aspects of our operations are regulated. All such laws and regulations, and the applicable interpretations of such laws and regulations,
are subject to change.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
regulation of clinics such as ours has been proposed in several Canadian provinces and the United States. The adoption of any such regulations
in the provinces in Canada, or states in the United States in which we operate or intend to operate, could force us to change our operational
or transactional approach or lead to a finding by regulators that our primary care clinics and clinics do not meet legal requirements.
We may be subject to criminal prosecution, regulatory fines, penalties, or other sanctions if our operations or clinics are found to
not comply with applicable laws and regulations. In addition, we may be required to refund all funds received from patients and third-party
payors during the period of noncompliance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>With
respect to our anticipated expansion of our operations into the United States, state regulation of the expansion of multidisciplinary
primary health care clinics could prevent us from reaching our expansion objectives.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the United States, many states have certificate of need programs that require some level of prior approval for the development, acquisition,
or expansion of health care sector related facilities. With respect to our anticipated expansion of our operations into the United States,
in the event we choose to acquire or open clinics in a state that does require such approval, we may be required to obtain a certificate
of need before the acquisition or opening occurs. If we are unable to obtain such approvals, we may not be able to move forward with
the planned activity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Only
a few states currently require the licensure of multidisciplinary primary health care clinics such as ours. The lack of a specific licensure
process for our clinics in the vast majority of states may lead state legislators or regulators to regulate aggressively the growth of
our industry, potentially seeking to treat our industry in a manner similar to hospitals or freestanding emergency departments. Further,
the growing number of urgent care clinics and freestanding emergency departments may lead to legislation or regulations requiring us
to change substantially our operations or cease our operations in that state entirely. Any such requirements could have a material adverse
effect on our prospects and growth strategy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
services, and related products, are subject to comprehensive laws and regulations that govern the manner in which we bill and are paid
for our services by third-party payors, and the failure to comply with these requirements can result in civil or criminal sanctions,
including exclusion from federal and state health care programs.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
substantial portion of our services, and related products, are paid for by commercial payors and governmental payors. These third-party
payors typically have differing and complex billing and documentation requirements. If we fail to meet these requirements, we may not
be paid for our services or payment may be substantially delayed or reduced.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Numerous
federal, provincial and local laws also apply to our claims for payment, including but not limited to (i) &#8220;coordination of benefits&#8221;
rules that dictate which payor must be billed first when a patient has coverage from multiple payors, (ii) requirements that overpayments
be refunded within a specified period of time, (iii) &#8220;reassignment&#8221; rules governing the ability to bill and collect professional
fees on behalf of other providers, (iv) requirements that electronic claims for payment be submitted using certain standardized transaction
codes and formats, and (v) laws requiring all health and financial information of patients in a manner that complies with applicable
security and privacy standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third-party
payors carefully monitor compliance with these and other applicable rules. Our failure to comply with these rules could result in our
obligation to refund amounts previously paid for such services or non-payment for our services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are found to have violated any of these or any of the other laws or regulations which govern our activities, the resulting penalties,
damages, fines or other sanctions could adversely affect our ability to operate our business and our financial results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 40; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Changes
in coverage and the rates or methods of third-party reimbursements may adversely affect our revenue and operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
substantial portion of our revenue is derived from direct billings to patients and third-party payors. As a result, any changes in the
rates or methods of reimbursement for the services and products we provide could have a material adverse effect on our revenue and financial
results. Reimbursement rates can vary depending on whether our clinic is an in-network or out-of-network provider. Each of our clinics
may be out-of-network for some patients. When acting as an out-of-network provider, reimbursement rates may be lower, co-payments and
deductibles may be higher and we may have difficulties complying with the billing requirements of certain third-party payors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Past
and future legislation related to the health care industry and other changes in the health care industry could adversely affect our business,
financial condition, and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
health care industry is subject to legislative and regulatory changes, as well as changes from other influences. The government may continue
reviewing and assessing health care delivery and payment systems and may in the future adopt legislation making additional fundamental
changes in the health care system. There is no assurance that such changes will not have a material adverse effect on our business, financial
condition, or results of operations. Continued efforts to shift health care costs to the patient (through co-payments, deductibles, and
other mechanisms) could adversely affect our business, financial condition, and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are subject to the Canada Health Act, Canada&#8217;s National Health Insurance Program and Food and Drugs Act and analogous provisions
of applicable state laws and could face substantial penalties if we fail to comply with such laws.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Canada, some health care services are public, some are private with a number of different entities involved in regulating and providing
their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is generally
restricted to &#8220;medically necessary&#8221; hospital and physician services, and provincial or territorial drug plans that provide
access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly funded
services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed &#8220;medically necessary&#8221; (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Federal/Provincial
Government Division of Power in Canada</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
is the case for many important industries and economic sectors, neither the federal, nor the provincial/territorial level of government
has exclusive jurisdiction over health. Instead, the Constitution Act, 1867, divides the legislative powers relevant to the regulation
of the delivery of health products and services between the federal and provincial levels of government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
federal government is responsible for regulating important aspects of various health industries or sectors including the regulation of
selling, importing, distributing, and marketing drugs and medical devices and it maintains significant influence over health policy and
national objectives through the use of its spending power.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
provincial/territorial level of government has comprehensive authority over the delivery of health care services. Other examples of provincial
responsibility include the regulation of hospitals and other health facilities, administration of health insurance plans, distribution
of prescription drugs and regulation of health professionals.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
many health industry sectors are subject to at least some degree of regulation or oversight by both levels of government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 41; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Canada&#8217;s
National Health Insurance Program</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada&#8217;s
&#8220;national&#8221; health insurance program, a publicly funded single-payer system often referred to as &#8220;Medicare,&#8221; is
designed to ensure that all Canadian residents have universal access to medically necessary hospital and physician services through the
provincial and territorial health care insurance plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
Canada Health Act</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Canada Health Act is the federal legislation that provides the foundation for the Canadian health care system. The Act is administered
by Health Canada, the federal department with primary responsibility for maintaining and improving the health of Canadians. However,
neither the Canada Health Act nor Health Canada have direct authority to regulate the health insurance plans that give effect to the
publicly funded health insurance system that is in place across the country. Instead, the Act establishes certain values and principles
and sets out criteria and conditions that each publicly funded health insurance plan is required to meet in order to qualify for federal
funding through the Canada Health Transfer. As federal funding is critical to the ability to fund &#8220;medically necessary&#8221; hospital
and physician services, each provincial and territorial health insurance plan must satisfy the requirements of public administration;
universality; portability; comprehensiveness; and accessibility.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notably,
these requirements relate only to funding and administration and establishing broad principles rather than a prescriptive code. In addition,
the Canada Health Act is silent with respect to the delivery of health services and does not prohibit or discourage the delivery of insured
health services by the private sector. As a result, there is significant variation in the funding and administration of health insurance
plans from one jurisdiction to another. However, most provinces permit the delivery of a broad range of publicly funded health services
through a combination of both public and private providers. Indeed, many publicly funded services in Canada are privately delivered.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
requirement that publicly funded health insurance plans be comprehensive requires that &#8220;medically necessary&#8221; hospital and
physician services be covered. If a service is determined to be &#8220;medically necessary&#8221; then the full cost of the service must
be covered by the public plan. However, the term is not defined and the services that must be covered are intentionally and broadly defined
in order to accommodate the ability of each province and territory to make its own coverage decisions within the context of its unique
fiscal and political environment. Typically, such decisions are made in consultation with the relevant medical associations in the jurisdiction.
However, determining whether a particular service is &#8220;medical necessary&#8221; is a determination that has both a fiscal and political
dimension. Ultimately, these coverage decisions are decisions about the allocation of scarce public resources.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
products and services available to Canadians through the publicly funded health insurance system are supplemented by a wide array of
health products and services that are not, as a general matter, subject to coverage under the public health insurance plans. For example,
prescription drug coverage, dental services and vision care are generally provided on a private payer basis. However, many jurisdictions
provide coverage for these types of services to seniors and those who face financial or other barriers to privately funded health care.
There are also a growing number of providers that offer ancillary healthcare services. Examples include elective surgical or cosmetic
procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Regulation
of Health Professionals and Health Facilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health
professionals and health care facilities are subject to federal laws of general application, but the regulation of such matters is largely
a matter of provincial jurisdiction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Professionals</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
legislation, the provinces have delegated the regulation of health professionals to self-governing professional bodies (with varying
degrees of discretion). Such legislation generally seeks to protect the public through a combination of &#8220;input regulations&#8221;
that focus on who is entitled to provide a particular health service and &#8220;output regulations&#8221; that focus on the quality and
delivery of the service being provided. Such regulations also generally include conflict of interest (or anti-kickback) provisions, as
such matters are generally dealt with as part of the regulation of health professions rather than the regulation of health facilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 42; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health
industry participants that offer a particular service need to understand how the service is regulated. If the service involves the performance
of a regulated or controlled act (i.e., acts that can only be performed by a particular category or categories of regulated health professionals
or their delegates) then the involvement of one or more duly qualified health professionals will likely be required. Also, it may be
necessary to implement certain protocols and procedures in order to comply with the requirements of the regulatory colleges that govern
the practices of any such professionals. Complying with such requirements can have significant commercial implications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Facilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
a regulated health facility can be challenging and often involves a degree of regulatory risk.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Residential
health care facilities other than hospitals, such as nursing homes, long-term care facilities, pharmacies, laboratories and specimen
collection clinics are, in most jurisdictions, privately owned and operated pursuant to provincial licenses and oversight. However, the
degree to which such health facilities and other providers are regulated generally depends on the nature of the products and services
being provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
operation of health facilities by private sector entities still typically involves some element of reimbursement through public funds.
Where public funds are being used to acquire goods and services, additional accountability measures such as procurement requirements
often apply.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Regulation
of Drugs</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
process of obtaining marketing authorizations and approvals of prescription drugs is administered by Health Canada&#8217;s Therapeutic
Products Directorate (TPD).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
TPD applies the Food and Drugs Act and the regulations applicable to prescription drugs to ensure that drug products sold in Canada are
safe and effective. No drug product can be offered for sale in Canada unless and until, after review, it is issued a marketing authorization
by Health Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to its review of drug products, Health Canada is responsible for the ongoing monitoring of drug products being sold in Canada,
as well as the regulation of good manufacturing practices and establishment licenses, which are required in connection with the import,
manufacture, distribution and/or sale of drug products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>The
Patented Medicines Prices Review Board</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Patented Medicines Prices Review Board (PMPRB) is an independent quasi-judicial body created in 1987 under amendments to the Patent Act.
The PMPRB is responsible for regulating the prices that patentees charge for prescription and non-prescription patented drugs sold in
Canada. Based on a review of the information required to be filed by a patentee, the PMPRB considers whether the price of a medicine
appears excessive based on certain factors including: (i) the prices that the patented medicine is sold in the Canadian market; (ii)
the prices at which other medicines in the same therapeutic class are sold in the Canadian market; and (iii) the prices at which the
medicine and other medicines in the same therapeutic class have been sold in other countries other than Canada. If the PMPRB considers
the price of a medicine appears excessive, revised pricing is the usual outcome.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Public
Market Access</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
province has a provincial drug plan that allows certain individuals to access drugs at a reduced cost. Products that will be paid for
by the provincial government (in some provinces, for all residents, while in others for certain prescribed individuals such as seniors
and individuals receiving social assistance), are typically listed on provincial formularies. For innovator products, the manufacturer
negotiates the pricing for inclusion on the provincial formulary with the provincial government. For generic products, the price to be
paid for the generic product is determined by a sliding scale of fixed prices related to when such products enter the market and the
price of the innovator product (i.e., a percent of the price of the innovator pharmaceutical product depending on whether they are first,
second or third entry products). If a drug is a generic product and listed as interchangeable on the provincial formulary, a pharmacist
is permitted to dispense the interchangeable product for the innovator product. Under most provincial benefit plans, interchanging a
generic product for the innovator product by pharmacists is mandatory and generally most provinces will only reimburse the pharmacist
for the lowest cost interchangeable product. Government drug plans account for approximately 50% of all sales of prescription drugs in
Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 43; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and provincial enforcement entities
have significantly increased their scrutiny of health care companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Although we conduct our business in compliance with all applicable federal and provincial fraud and abuse laws,
many of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore,
we cannot assure you that our arrangements or business practices will not be subject to government scrutiny or will be found to be in
compliance with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant
legal fees and can potentially divert management&#8217;s attention from the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are subject to the data privacy and security laws of Canada, and the failure to comply with these rules, or allegations that we have
failed to do so, could result in civil or criminal sanctions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Canada, under the Personal Information Protection and Electronic Documents Act and under various provincial laws, comprehensive privacy
laws have been introduced to protect the privacy of individuals from the undisclosed or non-consensual sharing of sensitive information
for commercial purposes. As the gathering and use of information is such an integral component of our business, we must always be alert
for and respond to changes in the information regulatory environment. The failure to comply with these rules, or allegations that we
have failed to do so, could result in civil or criminal sanctions against us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, our centers
may participate in the federal Medicare program and, as a result, we will need to comply with a number of additional federal regulatory
requirements.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, our
clinics and multidisciplinary primary healthcare clinicians and practitioners, including any staffing we might pursue in affiliate clinics
or eldercare centric homes in the United States, might participate in the federal Medicare and/or Medicaid programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
1992, Medicare has paid for the &#8220;medically necessary&#8221; services of physicians, non-physician practitioners, clinicians and
certain other suppliers under a physician fee schedule, a system that pays for covered physicians&#8217; services furnished to a person
with Medicare Part B coverage. Under the physician fee schedule, relative values are assigned to each of more than 7,000 services to
reflect the amount of work, the direct and indirect (overhead) practice expenses, and the malpractice expenses typically involved in
furnishing that service. Each of these three relative value components is multiplied by a geographic adjustment factor to adjust the
payment for variations in the costs of furnishing services in different localities. Relative value units, or RVUs, are summed for each
service and then are multiplied by a fixed-dollar conversion factor to establish the payment amount for each service. The higher the
number of RVUs assigned to a service, the higher the payment. Under the Medicare fee-for-service payment system, an individual can choose
any licensed physician enrolled in Medicare and use the services of any healthcare provider or facility certified by Medicare.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CMS
is required to limit the growth in spending under the physician fee schedule by a predetermined sustained growth rate, or SGR. If implemented
as mandated, the SGR would result in significant payment reductions under the physician fee schedule. Every year since 2003, Congress
has delayed application of the SGR, but we cannot predict with certainty whether it will continue to do so. Congress most recently delayed
application of the SGR in the Protecting Access to Medicare Act of 2014, or PAMA, which became effective on April 1, 2014. In March of
2014 (prior to the passage of PAMA), CMS announced that the estimated physician fee schedule update for 2014 would be reduced by 20.9%
due to the SGR formula. PAMA provides for the continuation of the 0.5% reimbursement increase to the physician payment schedule through
December 31, 2014 (originally provided under the Pathway for SGR Reform Act of 2013), and it also provides for no change to the physician
fee schedule through March 31, 2015. Although several recent legislative proposals have sought to impose permanent or semi-permanent
solutions to the SGR reductions, we cannot predict with certainty whether the SGR will be repealed or if another formula would be substituted
and what form that might take. Repeal of the SGR could be offset by further reductions in Medicare payments, and any such reductions
could have a material adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 44; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
the ACA reduces annual payment updates for certain providers and reduces Medicare payments for certain procedures, and the Budget Control
Act of 2011, or BCA, requires automatic spending reductions for each fiscal year through 2021. As a result of the BCA and subsequent
activity in Congress, a $1.2 trillion sequester (across-the-board spending cuts) in discretionary programs took effect in 2013. In particular,
a 2% reduction in Medicare payments took effect on April 1, 2013 which has recently been extended for an additional two years beyond
the original expiration date of 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to CMS&#8217; RAC program.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Medicare Prescription Drug, Improvement and Modernization Act of 2003, or MMA, introduced on a trial basis the use of RACs for the purpose
of identifying and recouping Medicare overpayments and underpayments. Any overpayment received from Medicare is considered a debt owed
to the federal government. In October 2008, CMS made the RAC program permanent. RACs review Medicare claims to determine whether such
claims were appropriately reimbursed by Medicare. RACs engage in an automated review and in a complex review of claims. Automated reviews
are conducted when a review of the medical record is not required and there is certainty that the service is not covered or is coded
incorrectly. Complex reviews involve the review of all underlying medical records supporting the claim; and are generally conducted where
there is a high likelihood, but not certainty, that an overpayment has occurred. RACs are paid a contingency fee based on overpayments
identified and collected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
Medicare administrative contractor, or MAC, may suspend Medicare payments to a provider if it determines that an overpayment has occurred.
When a Medicare claim for payment is filed, the MAC will notify the patient and the provider of its initial determination regarding reimbursement.
The MAC may deny the claim for one of several reasons, including the lack of necessary information or lack of medical necessity for the
services rendered. Providers may appeal any denials for claim payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, any such
reviews under the RAC program or denials by the MAC could have a material adverse effect on our results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state laws and
could face substantial penalties if we fail to comply with such laws.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Anti-Kickback
Statute</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, if we
are participants in the Medicare program, we will be subject to the Anti-kickback Statute. The Anti-Kickback Statute prohibits the knowing
and willful offer, payment, solicitation or receipt of remuneration, directly or indirectly, in return for the referral of patients or
arranging for the referral of patients, or in return for the recommendation, arrangement, purchase, lease or order of items or services
that are covered, in whole or in part, by a federal healthcare program such as Medicare or Medicaid. The term &#8220;remuneration&#8221;
has been broadly interpreted to include anything of value such as gifts, discounts, rebates, waiver of payments or providing anything
at less than its fair market value. The ACA amended the intent requirement of the Anti-Kickback Statute such that a person or entity
can be found guilty of violating the statute without actual knowledge of the statute or specific intent to violation the statute. Further,
the ACA now provides that claims submitted in violation of the Anti-Kickback Statute constitute false or fraudulent claims for purposes
of the civil False Claims Act, or FCA, including the failure to timely return an overpayment. Many states have adopted similar prohibitions
against kickbacks and other practices that are intended to influence the purchase, lease or ordering of healthcare items and services
reimbursed by a governmental health program or state Medicaid program. Some of these state prohibitions apply to remuneration for referrals
of healthcare items or services reimbursed by any third-party payor, including commercial payors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 45; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, if we
accept funds from governmental health programs, we will be subject to the Anti-Kickback Statute. Violations of the Anti-Kickback Statute
can result in exclusion from Medicare, Medicaid or other governmental programs as well as civil and criminal penalties, such as $25,000
per violation and up to three times the remuneration involved. If in violation, we may be required to enter into settlement agreements
with the government to avoid such sanctions. Typically, such settlement agreements require substantial payments to the government in
exchange for the government to release its claims, and may also require entry into a corporate integrity agreement, or CIA. Any such
sanctions or obligations contained in a CIA could have a material adverse effect on our business, financial condition and results of
operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>False
Claims Act</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
federal civil FCA prohibits providers from, among other things, (1) knowingly presenting or causing to be presented, claims for payments
from the Medicare, Medicaid or other federal healthcare programs that are false or fraudulent; (2) knowingly making, using or causing
to be made or used, a false record or statement to get a false or fraudulent claim paid or approved by the federal government; or (3)
knowingly making, using or causing to be made or used, a false record or statement to avoid, decrease or conceal an obligation to pay
money to the federal government. The &#8220;qui tam&#8221; or &#8220;whistleblower&#8221; provisions of the FCA allow private individuals
to bring actions under the FCA on behalf of the government. These private parties are entitled to share in any amounts recovered by the
government, and, as a result, the number of &#8220;whistleblower&#8221; lawsuits that have been filed against providers has increased
significantly in recent years. Defendants found to be liable under the FCA may be required to pay three times the actual damages sustained
by the government, plus mandatory civil penalties ranging between $5,500 and $11,000 for each separate false claim.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are many potential bases for liability under the FCA. The government has used the FCA to prosecute Medicare and other government healthcare
program fraud such as coding errors, billing for services not provided, and providing care that is not medically necessary or that is
substandard in quality. The ACA also provides that claims submitted in connection with patient referrals that results from violations
of the Anti-Kickback Statute constitute false claims for the purpose of the FCA, and some courts have held that a violation of the Stark
law can result in FCA liability, as well. In addition, a number of states have adopted their own false claims and whistleblower provisions
whereby a private party may file a civil lawsuit in state court. Following the acquisition of one or more clinics or staffing primary
healthcare practitioners in the United States, we will be required to provide information to our employees and certain contractors about
state and federal false claims laws and whistleblower provisions and protections.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Civil
Monetary Penalties Statute</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
federal Civil Monetary Penalties statute prohibits, among other things, the offering or giving of remuneration to a Medicare or Medicaid
beneficiary that the person or entity knows or should know is likely to influence the beneficiary&#8217;s selection of a particular provider
or supplier of items or services reimbursable by a federal or state healthcare program.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and state enforcement entities have
significantly increased their scrutiny of healthcare companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Following the acquisition of one or more clinics or staffing primary healthcare practitioners in the United States,
although we intend to conduct our business in compliance with all applicable United States federal and state fraud and abuse laws, many
of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore, we
cannot assure you that our arrangements or business practices will not be subject to government scrutiny or will be found to be in compliance
with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant legal fees
and can potentially divert management&#8217;s attention from the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 46; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to the data privacy, security and breach notification requirements of HIPAA, HITECH and other data privacy and security laws,
and the failure to comply with these rules, or allegations that we have failed to do so, could result in civil or criminal sanctions.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
federal and state laws and regulations, including HIPAA and HITECH, will govern the collection, dissemination, security, use and confidentiality
of patient-identifiable health information. As required by HIPAA, HHS has adopted standards to protect the privacy and security of this
health-related information. The HIPAA privacy regulations contain detailed requirements concerning the use and disclosure of individually
identifiable health information and the grant of certain rights to patients with respect to such information by &#8220;covered entities.&#8221;
The Company and each of our clinics is considered a covered entity under HIPAA. We will take actions to comply with the HIPAA privacy
regulations including the creation and implementation of policies and procedures, staff training, execution of HIPAA-compliant contractual
arrangements with certain service providers and various other measures. Although we believe we will be in substantial compliance, ongoing
implementation and oversight of these measures involves significant time, effort and expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the privacy requirements, HIPAA covered entities must implement certain administrative, physical, and technical security
standards to protect the integrity, confidentiality and availability of certain electronic health-related information received, maintained,
or transmitted by covered entities or their business associates. Although, we will take actions in an effort to be in compliance with
these security regulations, a security incident that bypasses our information security systems causing an information security breach,
loss of PHI or other data subject to privacy laws or a material disruption of our operational systems could have a material adverse effect
on our business, along with fines. Furthermore, ongoing implementation and oversight of these security measures involves significant
time, effort and expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
HITECH, as implemented in part by an omnibus final rule published in the Federal Register on January 25, 2013, further requires that
patients be notified of any unauthorized acquisition, access, use, or disclosure of their unsecured PHI that compromises the privacy
or security of such information. HHS has established the presumption that all unauthorized uses or disclosures of unsecured PHI constitute
breaches unless the covered entity or business associate establishes that there is a low probability the information has been compromised.
HITECH and implementing regulations specify that such notifications must be made without unreasonable delay and in no case later than
60 calendar days after discovery of the breach. Breaches affecting 500 patients or more must be reported immediately to HHS, which will
post the name of the breaching entity on its public website. Furthermore, breaches affecting 500 patients or more in the same state or
jurisdiction must also be reported to the local media. If a breach involves fewer than 500 people, the covered entity must record it
in a log and notify HHS of such breaches at least annually. These breach notification requirements apply not only to unauthorized disclosures
of unsecured PHI to outside third parties but also to unauthorized internal access to or use of such PHI.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
scope of the privacy and security requirements under HIPAA was substantially expanded by HITECH, which also increased penalties for violations.
Penalties for violations of these laws vary. For instance, penalties for failure to comply with a requirement of HIPAA and HITECH vary
significantly, and include significant civil monetary penalties and, in certain circumstances, criminal penalties with fines up to $250,000
per violation and/or imprisonment. In addition, numerous breach incidents could lead to possible penalties in excess of $1.68 million.
A person who knowingly obtains or discloses individually identifiable health information in violation of HIPAA may face a criminal penalty
of up to $50,000 and up to one-year imprisonment. The criminal penalties increase if the wrongful conduct involves false pretenses or
the intent to sell, transfer or use identifiable health information for commercial advantage, personal gain or malicious harm. The amount
of penalty that may be assessed depends, in part, upon the culpability of the applicable covered entity or business associate in committing
the violation. Some penalties for certain violations that were not due to &#8220;willful neglect&#8221; may be waived by the Secretary
of HHS in whole or in part, to the extent that the payment of the penalty would be excessive relative to the violation. HITECH also authorized
state attorneys general to file suit on behalf of residents of their states. Applicable courts may be able to award damages, costs and
attorneys&#8217; fees related to violations of HIPAA in such cases. HITECH also mandates that the Secretary of HHS conduct periodic compliance
audits of a cross-section of HIPAA covered entities and business associates. Every covered entity and business associate is subject to
being audited, regardless of the entity&#8217;s compliance record.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State
laws may impose more protective privacy restrictions related to health information and may afford individuals a private right of action
with respect to the violation of such laws. Both state and federal laws are subject to modification or enhancement of privacy protection
at any time. We are subject to any federal or state privacy-related laws that are more restrictive than the privacy regulations issued
under HIPAA. These statutes vary and could impose additional requirements on us and more severe penalties for disclosures of health information.
If we fail to comply with HIPAA, similar state laws or any new laws, including laws addressing data confidentiality, security or breach
notification, we could incur substantial monetary penalties and substantial damage to our reputation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 47; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">States
may also impose restrictions related to the confidentiality of personal information that is not considered PHI under HIPAA, including
certain identifying information and financial information of our patients. Theses state laws may impose additional notification requirements
in the event of a breach of such personal information. Failure to comply with such data confidentiality, security and breach notification
laws may result in substantial monetary penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HIPAA
and HITECH also include standards for common healthcare electronic transactions and code sets, such as claims information, plan eligibility
and payment information. Covered entities such as the Company and each of our centers will be required to conform to such transaction
set standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
fail to effectively and timely implement electronic health record systems, our operation could be adversely affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
required by the American Recovery and Reinvestment Act of 2009, the Secretary of HHS has developed and implemented an incentive payment
program for eligible healthcare professionals that adopt and meaningfully use electronic health record, or EHR, technology. HHS uses
the Provider Enrollment, Chain and Ownership System, or PECOS, to verify Medicare enrollment prior to making EHR incentive program payments.
If our employed professionals are unable to meet the requirements for participation in the incentive payment program, including having
an enrollment record in PECOS, we will not be eligible to receive incentive payments that could offset some of the costs of implementing
EHR systems. Further, healthcare professionals that fail to demonstrate meaningful use of certified EHR technology are subject to reduced
payments from Medicare. System conversions to comply with EHR could be time consuming and disruptive for physicians and employees. Failure
to implement EHR systems effectively and in a timely manner could have a material adverse effect on our financial position and results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
convert certain of our clinical and patient accounting information system applications to newer versions of existing applications or
altogether new applications. In connection with our implementation and conversions, we will likely incur capitalized costs and additional
training and implementation expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to comply with laws and regulations related to the protection of the environment and human health and safety, we could incur
substantial penalties and fines.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to various federal, state and local and regulations relating to the protection of the environment and human health and safety,
including those governing the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites and the maintenance
of a safe workplace. Some of our operations include the use, generation and disposal of hazardous materials. We also plan to acquire
ownership in new facilities and properties, some of which may have had a history of commercial or other operations. We may, in the future,
incur liability under environmental statutes and regulations with respect to contamination of sites we own or operate, including contamination
caused by prior owners or operators of such sites, abutters or other persons, and the off-site disposal of hazardous substances. Violations
of these laws and regulations may result in substantial civil penalties or fines.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Telemedicine Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and Novo Connect Medical
Technology Platform</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unsuccessful in the development, usage, application and commercialization of each or all of our Medical Technology Platforms</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Telemedicine Medical Technology Platform, which is currently operating with limited usage and remains primarily under development, is
intended to provide patients with real-time access to third-party primary care medically licensed physicians and specialists in various
disciplines as well as multidisciplinary health care clinicians.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 48; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Telemedicine is transforming traditional approaches to all components
of the health industry by providing ease of access and reduced costs for patients, particularly in areas with limited access to primary
care licensed physicians, nurses, nurse practitioners, specialists and multidisciplinary primary care clinicians. Our advanced Telemedicine
Medical Technology Platform intends to integrate certain medical devices, such as a blood pressure reading device, a derma scope and
an ophthalmoscope otoscope, each of which can provide the doctor with real-time diagnostic data, greatly enhancing the doctor&#8217;s
ability to provide the patient with an accurate diagnosis. Our Telemedicine Medical Technology Platform is intended to allow any type
of health care clinic or location to install and utilize our Telemedicine Medical Technology Platform at a relatively low-cost point
of entry.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Remote Patient Monitoring Medical Technology Platform, which is currently operating with limited usage and remains primarily under development,
is intended to empower a patient with real-time vital sign information while maintaining a direct technology link from patient to clinician
or medical practitioner. The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high
quality, non-redundant diagnostic based proactive healthcare. We intend to expand our RPM Platform to not only our Canadian clinics and
affiliate clinics but to clinics and medically licensed providers throughout Canada and the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Novo Connect Medical Technology Platform is currently in development and build-out. Novo Connect is intended to be an app designed as
a secure patient-centered portal which will allow the integration of numerous source systems for patient interface by facilitating communication
between the patient and the patient&#8217;s provider. The Novo Connect app will be developed for Web, iOS and Android application to
optimize communication between source systems. Novo Connect is being designed to allow patients to have direct control of their overall
healthcare and wellness by providing a suite of secure, reliable engagement features</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
success of our Medical Technology Platforms will highly be dependent upon our ability to develop relationships with both Canadian based
and United States based medically licensed primary care providers and specialist in addition to multidisciplinary primary health care
clinicians.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success will highly be dependent upon our ability to develop relationship with our patients, primary care medically licensed physicians,
nurse practitioners, and specialists in addition to multidisciplinary primary health care clinicians and practitioners. If we cannot
generate relationships with these medical professionals to translate into service contracts or licensing agreements for our Medical Technology
Platforms, we may need to cease the development and commercialization of each or all Medical Technology Platform.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
Medical Technology Platforms may not be accepted in the Canadian and United States marketplace.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Uncertainty
exists as to whether our Medical Technology Platforms will be accepted by potential users; including, but not limited to third-party
Canadian based and United States based primary care medically licensed physicians and specialists in various medical disciplines, multidisciplinary
primary care clinicians and practitioners; as well as patients. A number of factors may limit the market acceptance of our Medical Technology
Platforms including the price relative to other product offerings. There is a risk that primary care medically licensed physicians and
specialists, multidisciplinary primary health care clinicians or patient acceptance will be encouraged to continue to use other products
and/or methods instead of ours. We are assuming that, notwithstanding the fact that our Medical Technology Platforms will be new in the
market, primary care medically licensed physicians and specialists, multidisciplinary health care clinicians, or patient acceptance will
elect not to use each or all of our Medical Technology Platforms simply because it will provide ease of access and reduced costs for
patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Primary
care medically licensed physicians and specialists, multidisciplinary health care clinicians and patients need to be persuaded that our
Medical Technology Platform services are justified for the anticipated benefit, but there is no assurance that sufficient numbers of
patients will be convinced to enable a successful market to develop for each or all of our Medical Technology Platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event that we are not able to market and significantly increase the number of primary care medically licensed physicians and specialists,
multidisciplinary health care clinicians, or patients that use our Medical Technology Platforms, or if we are unable to charge the necessary
prices, we may need to cease operating each or all of our Medical Technology Platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 49; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Defects
or malfunctions in our Medical Technology Platforms could hurt our reputation, sales and profitability.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
acceptance of our Medical Technology Platforms will depend upon their effectiveness and reliability. Each of our Medical Technology Platforms
will be complex and will be continually modified and improved, and as such may contain undetected defects or errors when first introduced
or as new versions are released. To the extent that defects or errors cause each or all of our Medical Technology Platforms to malfunction
and our customers&#8217; use of our Medical Technology Platforms is interrupted, our reputation could suffer, and our potential revenues
could decline or be delayed while such defects are remedied. We may also be subject to liability for the defects and malfunctions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
can be no assurance that, despite our testing, errors will not be found in each or all of our Medical Technology Platforms or new releases,
resulting in loss of future revenues or delay in market acceptance, diversion of development resources, damage to our reputation, adverse
litigation, or increased service, any of which would have a material adverse effect upon our business, operating results and financial
condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Software
failures, breakdowns in the operations of our servers and communications systems or the failure to implement system enhancements could
harm our business.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
operational success of our Medical Technology Platforms will depend on the efficient and uninterrupted operation of our servers and communications
systems. A failure of our network or data gathering procedures could impede services and could result in the loss of primary care medically
licensed physician and specialists, multidisciplinary primary care clinicians or patients. While all our operations will have disaster
recovery plans in place, they might not adequately protect us. Despite any precautions we take, damage from fire, floods, hurricanes,
power loss, telecommunications failures, computer viruses, break-ins and similar events at our computer facilities could result in interruptions
in the flow of data to our servers and from our servers to our clients. In addition, any failure by our computer environment to provide
our required data communications capacity could result in interruptions in our service. In the event of a server failure, we could be
required to transfer our client data collection operations to an alternative provider of server hosting services. Such a transfer could
result in delays in our ability to deliver our products and services to our clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
significant delays in the planned delivery of system enhancements, improvements, and inadequate performance of the systems once they
are completed could damage our reputation and harm our business. Long-term disruptions in the infrastructure caused by events such as
natural disasters, the outbreak of war, the escalation of hostilities and acts of terrorism, particularly involving cities in which we
have offices, could adversely affect our businesses. Although, we plan to carry property and business interruption insurance for our
business operations, our coverage might not be adequate to compensate us for all losses that may occur.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
face risks related to the storage of customers&#8217; and their end users&#8217; confidential and proprietary information.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Medical Technology Platforms are being designed to maintain the confidentiality and security of our patients&#8217; confidential and
proprietary data stored on our server systems, which may include sensitive personal data. However, any accidental or willful security
breaches or other unauthorized access to these data could expose us to liability for the loss of such information, time-consuming and
expensive litigation and other possible liabilities as well as negative publicity. Techniques used to obtain unauthorized access or to
sabotage systems change frequently and generally are difficult to recognize and react to. We may be unable to anticipate these techniques
or implement adequate preventative or reactionary measures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
might incur substantial expense to further develop each or all of our Medical Technology Platforms which may never become sufficiently
successful.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business growth initiatives include the successful development, launch and operations of each and all of our Medical Technology Platforms.
Although management will take every precaution to ensure that our Medical Technology Platforms will, with a high degree of likelihood,
achieve commercial success, there can be no assurance that this will be the case. The causes for failure of each or all of our Medical
Technology Platforms, once commercialized, can be numerous, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">market
    demand for each or all of our Medical Technology Platforms proves to be smaller than we expect;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">further
    each or all of our Medical Technology Platform&#8217;s development (i) turns out to be costlier than anticipated or takes longer;
    (ii) requires significant adjustment post commercialization, rendering the each or all of our Medical Technology Platforms uneconomic
    or extending considerably the likely investment return period; (iii) additional regulatory requirements may increase the overall
    costs of the development; patent conflicts or unenforceable intellectual property rights; and (iv) primary care medically licensed
    physicians and specialists and clients may be unwilling to adopt and/or use each or all of our Medical Technology Platforms.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Compliance
    with changing regulations concerning corporate governance and public disclosure may result in additional expenses.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p>

<!-- Field: Page; Sequence: 50; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
cannot be certain that we will obtain patents for each or all of our Medical Technology Platforms or that such patent will protect us
from competitors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that our success and competitive position will depend in part on our ability to obtain and maintain patents for each or all of
our Medical Technology Platforms, which is both costly and time consuming. We still are in the process to evaluate the patent potential
of each and all of our Medical Technology Platforms. The Patent Office typically requires 12-24 months or more to process a patent application.
There can be no assurance that any of our potential patent applications will be approved. There can be no assurance that any potential
patent issued or licensed to us will provide us with protection against competitive products, protect us against changes in industry
trends which we have may not have anticipated or otherwise protect the commercial viability of each or all of our Medical Technology
Platforms, or that challenges will not be instituted against the validity or enforceability of any of our future patents or, if instituted,
that such challenges will not be successful. The cost of litigation to uphold the validity of a patent and enforce it against infringement
can be substantial. Even issued patents may later be modified or revoked by the Patent and Trademark Office or in legal proceedings.
Patent applications in the United States and Canada are maintained in secrecy until the patent issues and, since publication of patents
tends to lag behind actual discoveries, we cannot be certain that if we obtain patents for our product, we were the first creator of
the inventions covered by a pending patent applications or the first to file patent applications on such inventions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Government
regulation of the Internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to general business regulations and laws as well as federal, state and provincial regulations and laws specifically governing
the internet and e-commerce. Existing and future laws and regulations may impede the growth of the use of the internet, availability
of economic broadband access, or other online services, and increase the cost of providing our digital delivery of content and services.
These regulations and laws may cover taxation, tariffs, user privacy, data protection, pricing, content, copyrights, distribution, electronic
contracts and other communications, consumer protection, broadband internet access and the characteristics and quality of services. It
is not clear how existing laws governing issues such as property ownership, sales, use and other taxes, libel and personal privacy apply
to the internet and e-commerce. Unfavorable resolution of these issues may harm our business and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to the United States Regulatory System as to Medicinal CBD Products</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Possible
yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD oil
to be illegal, or could otherwise prohibit, limit or restrict any of our prospective products containing CBD.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
2014, when 7 U.S. Code &#167;5940 became federal law as part of the Agricultural Act of 2014 (the &#8220;2014 Farm Act&#8221;), products
containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were classified as Schedule I illegal drugs.
The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural Improvement Act of 2018 on December
20, 2018 (the &#8220;2018 Farm Act &#8220;), which amended various sections of the U.S. Code, thereby removing hemp, defined as cannabis
with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act (&#8220;CSA&#8221;), and legalizing the cultivation
and sale of hemp at the federal level, subject to compliance with certain federal requirements and state law, amongst other things. THC
is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana. We anticipate our prospective
medical CBD products will be federally legal in the United States in that they will contain less than 0.3% of THC and, we believe,
will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive effects on our patients and customers
bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be repealed or amended such that our products containing
hemp-derived CBD would once again be deemed illegal under federal law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 51; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2018 Farm Bill also shifted regulatory authority from the Drug Enforcement Administration to the Department of Agriculture. The 2018
Farm Bill did not change the United States Food and Drug Administration&#8217;s (&#8220;FDA&#8221;) oversight authority over CBD products.
The 2018 Farm Act delegated the authority to the states to regulate and limit the production of hemp and hemp derived products within
their territories. Although many states have adopted laws and regulations that allow for the production and sale of hemp and hemp derived
products under certain circumstances, no assurance can be given that such state laws may not be repealed or amended such that our intended
products containing hemp-derived CBD would once again be deemed illegal under the laws of one or more states now permitting such products,
which in turn would render such intended products illegal in those states under federal law even if the federal law is unchanged. In
the event of either repeal of federal or of state laws and regulations, or of amendments thereto that are adverse to our prospective
medicinal CBD products, we may be restricted or limited with respect to those products that we may sell or distribute, which could adversely
impact our intended business plan with respect to such intended products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the FDA has indicated its view that certain types of products containing CBD may not be permissible under the United States Federal Food,
Drug and Cosmetic Act (&#8220;FDCA&#8221;). The FDA&#8217;s position is related to its approval of Epidiolex, a marijuana-derived prescription
medicine to be available in the United States. The active ingredient in Epidiolex is CBD. On December 20, 2018, after the passage of
the 2018 Farm Bill, FDA Commissioner Scott Gottlieb issued a statement in which he reiterated the FDA&#8217;s position that, among other
things, the FDA requires a cannabis product (hemp-derived or otherwise) that is marketed with a claim of therapeutic benefit, or with
any other disease claim, to be approved by the FDA for its intended use before it may be introduced into interstate commerce and that
the FDCA prohibits introducing into interstate commerce food products containing added CBD, and marketing products containing CBD as
a dietary supplement, regardless of whether the substances are hemp-derived. Although we believe that our prospective medicinal CBD product
offerings will comply with applicable federal and state laws and regulations, legal proceedings alleging violations of such laws could
have a material adverse effect on our business, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>FDA
regulation could negatively affect the hemp industry, which would directly affect our financial condition.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
FDA may seek expanded regulation of hemp under the FDCA. Additionally, the FDA may issue rules and regulations, including certified good
manufacturing practices, or cGMP&#8217;s, related to the growth, cultivation, harvesting and processing of hemp. Clinical trials may
be needed to verify efficacy and safety. It is also possible that the FDA would require that facilities where hemp is grown register
with the FDA and comply with certain federally prescribed regulations. In the event some or all of these regulations are imposed, we
do not know what the impact would be on the hemp industry, including what costs, requirements and possible prohibitions may be enforced.
If we or our partners are unable to comply with the regulations or registration as prescribed by the FDA, we and or our partners (including
C2M) may be unable to continue to operate their and our business in its current or planned form or at all.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Sources
of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
state law of the United States.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hemp-derived
CBD can only be legally produced in states that have laws and regulations that allow for such production and that comply with the 2018
Farm Act, apart from state laws legalizing and regulating medical and recreational cannabis or marijuana, which remains illegal under
federal law and regulations. Initially, we intend to use hemp-derived CBD from growers and processors in Canada where such production
is legal to produce our prospective medicinal CBD products. Although hemp and hemp seeds may legally be imported into the United States,
the importation of products containing THC, including CBD products, into the United States may be illegal if the CBD products cause THC
to enter the human body. In that case, we will be required to purchase all our hemp-derived prospective medicinal CBD products from licensed
growers and processors in states in the United States where such production is legal. In addition, as described in the preceding risk
factor, in the event of repeal or amendment of laws and regulations which are now favorable to the cannabis/hemp industry in such states,
we would be required to locate new suppliers in states with laws and regulations that qualify under the 2018 Farm Act. If we were to
be unsuccessful in arranging new sources of supply of our raw ingredients, or if our raw ingredients were to become legally unavailable,
our intended business plan with respect to such products could be adversely impacted.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 52; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Because
our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations qualifying
under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit, restrict or otherwise
preclude the sale of intended products containing hemp-derived CBD.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
interstate shipment of hemp-derived CBD from one state to another is legal only where both states have laws and regulations that allow
for the production and sale of such products and that qualify under the 2018 Farm Act. Therefore, the marketing and sale of our intended
products containing hemp-derived CBD is limited by such factors and is restricted to such states. Although we believe we may lawfully
sell any of our finished products, including those containing CBD, in a majority of states, a repeal or adverse amendment of laws and
regulations that are now favorable to the distribution, marketing and sale of finished products we intend to sell could significantly
limit, restrict or prevent us from generating revenue related to our products that contain hemp-derived CBD. Any such repeal or adverse
amendment of now favorable laws and regulations could have an adverse impact on our business plan with respect to such products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Due
to projected expansion into the CBD industry, we may have a difficult time obtaining the various insurances that are desired to operate
our business, which may expose us to additional risk and financial liability.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insurance
that is otherwise readily available, such as general liability, and directors and officer&#8217;s insurance, may become more difficult
for us to find, and more expensive, due to our intended launch of certain medically related products containing hemp-derived CBD. There
are no guarantees that we will be able to find such insurances in the future, or that the cost will be affordable to us. If we are forced
to go without such insurances, it may prevent us from entering into certain business sectors, may inhibit our growth, and may expose
us to additional risk and financial liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
products may not meet health and safety standards or could become contaminated.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted various quality, environmental, health and safety standards. We do not have control over all the third parties involved
in the manufacturing of our products and their compliance with government health and safety standards. Even if our products meet these
standards, they could otherwise become contaminated. A failure to meet these standards or contamination could occur in our operations
or those of our manufacturers, distributors, or suppliers. This could result in expensive production interruptions, recalls and liability
claims. Moreover, negative publicity could be generated from false, unfounded, or nominal liability claims or limited recalls. Any of
these failures or occurrences could negatively affect our business and financial performance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
face an inherent risk of exposure to product liability claims if the use of our products results in, or is believed to have resulted
in, illness or injury. Our products contain combinations of ingredients, and there is little long-term experience with the effect of
these combinations. In addition, interactions of these products with other products, prescription medicines and over-the-counter drugs
have not been fully explored or understood and may have unintended consequences. While our third-party manufacturers perform tests in
connection with the formulations of our products, these tests are not designed to evaluate the inherent safety of our products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
product liability claim may increase our costs and adversely affect our revenue and operating income. Moreover, liability claims arising
from a serious adverse event may increase our costs through higher insurance premiums and deductibles and may make it more difficult
to secure adequate insurance coverage in the future. In addition, our product liability insurance may fail to cover future product liability
claims, which, if adversely determined, could subject us to substantial monetary damages.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 53; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Confusion
between legal CBD and illegal Cannabis</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is the risk that confusion or uncertainty surrounding products that are offered with regulated cannabis could occur on the state or federal
level and impact us. We may have difficulty with establishing banking relationships, working with investment banks and brokers who would
be willing to offer and sell our securities or accept deposits from shareholders, and auditors willing to certify our financial statements
if we are confused with businesses that are in the cannabis business. Any of these additional factors, should they occur, could also
affect our business, prospects, assets or results of operation could have a material adverse effect on the business, prospects, results
of operations or financial condition of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk
Factors Related to Product Manufacturing</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be unable to obtain raw materials for our current and planned products due to unexpected shortages, lack of availability, increased
costs and price fluctuations, which could limit our ability to manufacture any products and could adversely affect our sales and results
of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. The principal raw materials used in the manufacturing process in the Company&#8217;s current
and planned nutraceutical business include vitamins and minerals both of natural and synthetic source, herbal ingredients and vegetable/fruit
powders/extracts either natural or certified organic, other nutritional supplements such as soft-gel, capsules and tablets in bulk form,
powdered proteins either regular, plant or certified organic, powdered amino acid and energy/muscle building ingredients, vegetable and
gelatin capsules, processing excipients, coating materials, and the necessary components for packaging the finished products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
raw materials are available from numerous sources within the United States, Canada and abroad as are the vegetable and gelatin capsules,
coating materials and packaging materials. However, the availability of such raw materials is subject to change. For example an unexpected
interruption of supply or a significant increase in the cost of raw materials we need, for any reason, such as regulatory requirements,
changes in governmental trade and agricultural programs, increased global competition for resources and consumer demand, import restrictions,
loss of certifications or licenses, disruption of distribution channels as a result of weather, terrorism or acts of war, fire, earthquake,
or other natural or man-made disaster, a work stoppage or other labor-related disruption, failure in supply or other logistical channels,
electrical outages, or other events, could result in significant cost increases and/or shortages of our current and planned products.
Additionally, the prices of packaging materials and freight are subject to fluctuations which would cause the Company&#8217;s costs to
increase and would also cause the Company to increase our prices. If our competitors do not also increase their prices, customers and
consumers may choose to purchase competing products or may shift purchases to lower-priced private label or other value offerings which
may adversely affect the Company&#8217;s results of operations. Further, we currently use, as well as plan to use pouches which are prepared
by third parties in the manufacturing of our current and planned products, and such pouches may either become unavailable or may become
damaged by the third parties that prepare them. Our inability to obtain adequate supplies of raw materials in a timely manner or a material
increase in the price of the raw materials used in our products due to any of the foregoing, could limit our ability to manufacture any
products and could have a material adverse effect on our business, financial condition and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
planned acquisition of raw materials from international sources subjects us to risk from currency fluctuations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan in part to acquire raw materials from international sources, which subjects us to risks from currency fluctuations, such as changes
in foreign exchange rates. For example, if the value of a foreign currency used to purchase from an international supplier were to increase
compared to the value of the U.S. dollar, we could receive less value for purchases of raw materials when purchasing in such other country,
which could force us to increase our prices, or settle for lower margins on our product sales. If either of these outcomes occur, our
results of operations may be harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 54; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business is subject to inherent risks relating to product liability and personal injury claims, our quality control processes may fail
to detect issues in the ingredients we use to make our products and our product liability insurance may be insufficient to cover possible
claims against us which would adversely affect our operating results.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Company, like other manufacturers, wholesalers and distributors of nutraceutical products, faces an inherent risk of exposure to product
liability and personal injury claims if, among other things, the use or ingestion of our products, results in sickness or injury. Our
current products consist of tablets, powdered beverages, dietary supplements, pain creams, liquids, gels, minerals, herbs and other ingredients
that are classified as foods or dietary supplements. If the materials that we use to create these current products or our planned products
are contaminated and if our quality control processes fail to detect issues in these materials, we may be obligated to recall affected
products, and if we are found liable for product liability or personal injury claims, we could be required to pay substantial monetary
damages. Further, even if we successfully defend ourselves against this type of claim, we could be required to spend significant management,
financial and other resources, which could disrupt our business and harm our reputation. We currently maintain a product liability insurance
policy that provides up to CAD$5 million in product liability coverage. However, there can be no assurance that our existing or future
insurance coverage will be sufficient to cover any possible product liability risks or that such insurance will continue to be available
to us on economically feasible terms. In the event that any of the foregoing occurs, we risk the loss of net revenues, increased administrative
costs and will likely suffer an adverse effect on our operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
do not have any long-term contracts with our suppliers or with our customers, and we do not have many written contracts with our customers,
and if we can&#8217;t maintain these relationships or if we or our suppliers experience manufacturing problems or delays, our financial
results will be negatively affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not have any long-term contracts with our suppliers or with our customers for our current or planned products. We also do not have
many written contracts with our customers. There can be no assurance that these suppliers will continue to sell to us on prior or current
terms, or at all and likewise there can also be no assurance that our customers will continue to purchase from us or that we can obtain
customers to purchase our planned products. We may not be able to maintain our relationships with our suppliers and customers, or we
may be unable to find alternate suppliers or customers in a timely fashion. Should this occur, our revenues and results of operations
will be negatively affected. Additionally, we or our suppliers may encounter unforeseen delays or shortfalls in manufacturing, and our
suppliers&#8217; production processes may have to change to accommodate any significant future expansion of our manufacturing capacity,
which may increase our or our suppliers&#8217; manufacturing costs, delay production of our current and planned products, reduce our
product gross margin and adversely impact our business. If we are unable to keep up with demand for our current and planned products
by maintaining our relationships with our suppliers or successfully manufacturing and shipping our products in a timely manner, our revenue
could be impaired, market acceptance for our current and planned products could be adversely affected and our customers might instead
purchase our competitors&#8217; products. In addition, developing manufacturing procedures for new products may require developing specific
production processes for those products. Developing such processes could be time consuming and any unexpected difficulty in doing so
can delay the introduction of a product.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
revenues are highly dependent upon two private label distributor customers</i>.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues are concentrated and highly dependent on two private label distributor customers which comprise most of our revenues from our
current manufacturing operations. All sales made under a private label relationship are made on a purchase order basis and there are
no long-term contracts with respect to any private label relationships. There can be no assurance that our existing private label relationships
will continue in the future or that we will be able to obtain new private label relationships on an ongoing basis, if at all. Our private
label customers can reduce the products they order from us or cease ordering products from us at any time without notice. There can be
no assurance that these private label customers will continue to place orders with us, that orders by such customers will continue at
their previous levels or that we can replace any such lost business. Should this occur, our revenues and results of operations will be
negatively affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 55; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Our
business is subject to numerous laws and regulations and compliance with existing, as well as new laws and regulations, could increase
our costs significantly and adversely affect our financial results.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
processing, formulation, manufacturing, packaging, labeling, advertising, sale and distribution of our current and planned nutraceutical
products are subject to regulation by several U.S. federal agencies, including the Food and Drug Administration (&#8220;FDA&#8221;),
the Federal Trade Commission (&#8220;FTC&#8221;), the Consumer Product Safety Commission, the Department of Agriculture and the Environmental
Protection Agency, as well as various state, local and international laws and agencies of the localities in which our current and planned
products are, and will be, manufactured and sold. For example, the FDA regulates our products to ensure that the products are not adulterated
or misbranded. Failure to comply with FDA requirements may result in, among other things, injunctions, product withdrawals, recalls,
product seizures, fines and criminal prosecutions. Additionally, once we begin direct sales and marketing of our planned Company branded
products, our advertising will be subject to regulation by the FTC. In recent years, the FTC has initiated numerous investigations of
dietary and nutrition supplement products and companies. Further some states also permit advertising and labeling laws to be enforced
by attorney generals, who may seek relief for consumers, seek class action certifications, seek class wide damages and product recalls
of products sold by us. Compliance with these government regulations may prevent or delay the introduction, or require the reformulation,
of our current and planned products, and additionally these governmental authorities may commence regulatory or legal proceedings against
us which could restrict the permissible scope of our current or planned product or the ability to sell our products in the future. Additionally,
any such government actions would result in costs to us, including lost revenues from any additional products that we are required to
remove from the market, which additional costs could be material. Any such government actions also could lead to liability and reduced
growth prospects. Moreover, there can be no assurance that new laws or regulations imposing more stringent regulatory requirements on
the nutraceutical industry will not be enacted which could require reformulation of certain products to meet new standards, recalls or
discontinuance of certain products that cannot be reformulated, additional record-keeping requirements, increased documentation of the
properties of certain products, additional or different labeling, additional scientific substantiation, adverse event reporting or other
new requirements. If our operations are found to be in violation of any laws or any other governmental regulations that apply to us,
or if we are unable to keep up with changing laws and regulations, we may be subject to penalties, including, without limitation, civil
and criminal penalties, damages, fines, the curtailment or restructuring of our operations, any of which could adversely affect our ability
to operate our business and our financial results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may be involved in lawsuits or proceedings to protect or enforce our intellectual property rights or to defend against infringement claims,
which could be expensive and time consuming. Additionally, our inability to protect our intellectual property rights could reduce the
value or our current and planned products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is dependent in part upon our ability to use intellectual property rights to protect our current and planned products from competition
and on our products not infringing on the patents and proprietary rights of other parties. To protect our current and planned products,
we rely, and intend to rely on a combination of trade secrets, patent and other intellectual property laws, employment, confidentiality
and invention assignment agreements with our employees and contractors, and confidentiality agreements and protective contractual provisions
with our partners, licensors and other third parties. These methods, however, afford us only limited protection against competition from
other products. Also, we cannot ensure that our formulas and proprietary information, are not leaked to other parties by anyone that
obtains access to same. To date, none of our current or planned formulas are patented, although we maintain manufacturing trade secrets,
we believe that most competent manufacturers have the skillset necessary to replicate such formulas. As such, third parties could copy
our products or sell similar products to our distributors and/or customers. Our competitors may have or develop equivalent or superior
manufacturing and design skills and may develop an enhancement to our formulations that will be patentable or otherwise protected from
duplication by others. We may also infringe on the patents of other parties. Litigation may be necessary to enforce our intellectual
property rights, protect our trade secrets or determine the validity and scope of the proprietary rights of others. Litigation or interference
proceedings could result in substantial costs and diversion of resources and management attention. In addition, in an infringement proceeding,
a court may decide that a patent of ours, if we obtain any patents in the future, is not valid or is unenforceable or may refuse to stop
the other party from using the technology at issue on the grounds that our patents do not cover the technology. An adverse determination
of any litigation or defense proceedings could put one or more of our patents, if we acquire any in the future, at risk of being invalidated
or interpreted narrowly and could put our patent applications at risk of not issuing. In addition, we may be enjoined from marketing
one or more of our current or planned products if a court finds that such products infringe the intellectual property rights of a third
party. Further, we may be unable or unwilling to strictly enforce our intellectual property rights, including our trademarks, from infringement.
Our inability to obtain and/or failure to enforce our intellectual property rights could diminish the value of our current and planned
product offerings and have a material adverse effect on our business, prospects, results of operations, and financial condition.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 56; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
commercial success of our planned products is dependent, in part, on factors outside our control.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. The commercial success of our planned products is dependent upon unpredictable and volatile factors
beyond our control, such as the success of our competitors&#8217; products. Our failure to attract market acceptance and a sustainable
competitive advantage over our competitors would materially harm our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to increase our brand recognition, we may face difficulty in obtaining customers for our planned products.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
we have not yet started selling our own branded products, we currently do not have strong brand identity or brand loyalty. We believe
that establishing and maintaining brand identity and brand loyalty is critical to attracting customers once we have commercially viable
branded products. Maintaining and enhancing our brand recognition in a cost-effective manner is critical to achieving widespread acceptance
of future products and is an important element in our effort to obtain and increase our customer base. Successful promotion of our brand
will depend largely on our ability to maintain a sizeable and active customer base, our marketing efforts and our ability to provide
reliable and useful products at competitive prices. Brand promotion activities may not yield increased revenue, and even if they do,
any increased revenue may not offset the expenses we will incur in building our brand. If we fail to successfully promote and maintain
our brand, or if we incur substantial expenses in an unsuccessful attempt to promote and maintain our brand, we may fail to attract enough
new customers or retain our existing customers to the extent necessary to realize a sufficient return on our brand-building efforts,
in which case our business, operating results and financial condition, would be materially adversely affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
our products do not have the healthful effects intended, or if there is adverse publicity or consumer perception of our products and
any similar products distributed by others, our reputation could be harmed and our business may suffer.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Many
of our current and planned products contain innovative ingredients or combinations of ingredients. There is little long-term experience
with human or other animal consumption of certain of these ingredients or combinations thereof in concentrated form. Our current and
planned products could have certain side effects if not taken as directed or if taken by a consumer that has certain medical conditions.
Furthermore, there can be no assurance that any of the products, even when used as directed, will have the effects intended or will not
have harmful side effects. Should our current or planned products cause unwanted side effects or not have the results intended, it could
have a material adverse effect on our business, financial condition, and results of operations. Additionally, we believe we are, and
will be, highly dependent upon positive consumer perceptions of the safety and quality of our current and planned products as well as
similar products distributed by other nutraceutical companies. Consumer perception of nutraceutical and our current and planned products,
as well as the products sold by our private label customers, in particular, can be substantially influenced by scientific research or
findings, national media attention and other publicity about product use. Adverse publicity from these sources regarding the safety,
quality or efficacy of nutraceuticals could have a negative effect on us. The mere publication of news articles or reports asserting
that such products may be harmful or questioning their efficacy could have a material adverse effect on our business, financial condition
and results of operations, regardless of whether such news articles or reports are scientifically supported or whether the claimed harmful
effects would be present at the dosages recommended for such products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
nutraceuticals industry is highly competitive, and our failure to compete effectively could adversely affect our market share, financial
condition, and future growth.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
industry of nutraceutical and wellness-related supplements and products we produce as well as intend to produce is highly competitive
with respect to price, brand and product recognition and new product introductions. Several of our competitors are larger, more established
and possess greater financial, personnel, distribution and other resources. We face competition (a) from large nationally known manufacturers,
private label brands and many smaller manufacturers of dietary and nutrition supplements; and (b) in the mass-market distribution channel
from manufacturers, major private label manufacturers and others. Private label brands at mass-market chains represent substantial sources
of income for these merchants and the mass-market merchants often support their own labels at the expense of other brands. As such, the
growth of our current and planned products within the nutraceutical industry are highly competitive and uncertain. If we cannot compete
effectively, we may not be profitable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 57; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>The
purchase of many of our planned and current products are discretionary and may be negatively impacted by adverse trends in the general
economy and make it more difficult for us to generate revenues.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is affected by general economic conditions since our current and planned products are discretionary and we depend, to a significant
extent, upon a number of factors relating to discretionary consumer spending. These factors include economic conditions and perceptions
of such conditions by consumers, employment rates, the level of consumers&#8217; disposable income, business conditions, interest rates,
consumer debt levels and availability of credit. Consumer spending on our current and planned products may be adversely affected by changes
in general economic conditions. Our operating results are impacted by the health of the North American economies. Our business and financial
performance may be adversely affected by current and future economic conditions, such as a reduction in the availability of credit, financial
market volatility or recession. Additionally, we may experience difficulties in scaling our operations to react to economic pressures
in the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may not be able to anticipate consumer preferences and trends within the nutraceutical industry, which could negatively affect acceptance
of our planned and current products by retailers and consumers and result in a significant decrease in our revenues.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. Our planned and current products must appeal to a broad range of consumers, whose preferences
cannot be predicted with certainty and are subject to rapid change. Our products will need to successfully meet constantly changing consumer
demands. If our products are not successfully received by our customers, our business, financial condition, results of operations and
prospects may be harmed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
may experience greater than expected product returns, which might adversely affect our sales and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. Once we start selling our own branded products, such products may be returned for various reasons,
including expiration dates. Any increase in product returns could reduce our results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>An
unexpected interruption in our warehousing facilities or if there is a lack of capacity at our warehousing facilities, it could reduce
our sales and margins.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
store products in our warehouses that we then ship to other retailers and serve as fulfilling distribution hubs to other retailers. If
we run out of capacity, we won&#8217;t be able to store as many products and may not be able to maintain all products in an efficient
manner. Additionally, if there is any unexpected interruption to our warehousing facilities, for any reason, such as loss of certifications
or licenses, as a result of weather, terrorism or acts of war, fire, earthquake, or other national disaster, a work stoppage or other
labor-related disruption, electrical outages, or other events, it could result in significant reductions to our sales and margins and
could have a material adverse effect on our business, financial condition or results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Any
interruption to our distribution channels for our planned products could adversely affect our sales and results of operations.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently manufacture nutraceutical products that we sell to private label customers, we also intend to manufacture and sell our own
branded products and distribute those products through various distribution channels. Any interruption to our distribution channels for
our planned products for any reason, such as disruption of distribution channels as a result of weather, terrorism or acts of war, fire,
earthquake, or other national disaster, a work stoppage or other labor-related disruption, could adversely affect our sales and results
of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 58; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risks
Related to our Common Stock and our Status as a Public Company</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>As
a result of being a public company, we are subject to additional reporting and corporate governance requirements that will require additional
management time, resources, and expense.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a public company we are obligated to file with the SEC annual and quarterly information and other reports that are specified in the Securities
Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;). We are also subject to other reporting and corporate governance requirements
under the Sarbanes-Oxley Act of 2002, as amended, and the rules and regulations promulgated thereunder, all of which impose significant
compliance and reporting obligations upon us and require us to incur additional expense in order to fulfill such obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><i>We
could fail to maintain compliance with any Nasdaq listing requirements, which could negatively affect the market price of our common
stock, our liquidity and our ability to raise capital.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Currently,
our common stock trades on the Nasdaq Capital Market. If we fail to maintain compliance with any Nasdaq listing requirements, our common
stock could be delisted from the Nasdaq Capital Market. This could severely limit the liquidity of our common stock and your ability
to sell the common stock on the secondary market.</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><i>&#160;</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"><b><i>The
price of our common stock has been and could remain volatile, which could cause your investment to lose value.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
market price of our common stock has historically experienced and may continue to experience significant volatility. During the 12-month
period ended September 12, 2022, the closing sales price of our common stock on Nasdaq ranged from a high of $3.09 on March 22,
2022 to a low of $1.1045 on January 27, 2022. The listing of our common stock on the Nasdaq Capital Market does not assure that a meaningful,
consistent, and liquid trading market will exist, and in recent years the market has experienced extreme price and volume fluctuations
that have particularly affected the market prices of many smaller companies like us. Our common stock is thus subject to this volatility
in addition to volatility caused by the occurrence of industry and Company specific events. Factors that could cause fluctuations include,
but are not limited to, the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">our
    progress in developing and commercializing our services and products;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">price
    and volume fluctuations in the overall stock market from time to time;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">fluctuations
    in stock market prices and trading volumes of similar companies;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">actual
    or anticipated changes in our earnings or fluctuations in its operating results or in the expectations of securities analysts;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">general
    economic conditions and trends;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">major
    catastrophic events;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">sales
    of large blocks of our stock;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    </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">departures
    of key personnel;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">status
    of contract and funding negotiations relating to its product candidates;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">events
    affecting our collaborators;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">events
    affecting our competitors&#894;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">announcements
    of new services, products or technologies, commercial relationships or other events by us or our competitors;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    COVID-19 pandemic;</span></td></tr>
  </table>

<!-- Field: Page; Sequence: 59; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">regulatory
    developments in the U.S. and other countries;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">failure
    of our common stock to remain listed or quoted on the Nasdaq Capital Market, another national market system, or any national stock
    exchange;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">changes
    in accounting principles&#894; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">discussion
    of the Company or its stock price by the financial and scientific press and in online investor communities.</span></td></tr>
  </table>
<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">&#160;</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">In
addition, the stock market in general, and the stock price of companies listed on the Nasdaq, and biotechnology companies in particular,
have experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance
of these companies. Broad market and industry factors may negatively affect the market price of our Units, regardless of actual operating
performance. Accordingly, the value of an investment made in our Units in this Offering could decline significantly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><i>If
our Common Stock is delisted from the Nasdaq and the price of our Common Stock remains below $5.00 per share, our Common Stock would
come within the definition of&#160;</i></b> &#8220;<b><i>penny stock</i></b>&#8221;<b><i>.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Transactions
in securities that are traded in the United States that are not traded on Nasdaq or on other securities exchanges by companies, with
net tangible assets of $5,000,000 or less and a market price per share of less than $5.00, may be subject to the &#8220;penny stock&#8221;
rules. The market price of our common stock is currently less than $5.00 per share. If our common stock is delisted from the Nasdaq and
the price of our common stock remains below $5.00 per share and our net tangible assets remain $5,000,000 or less, our common stock would
come within the definition of &#8220;penny stock&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Under
these penny stock rules, broker-dealers that recommend such securities to persons other than institutional accredited investors:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 27pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">must
    make a special written suitability determination for the purchaser;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">receive
    the purchaser&#8217;s written agreement to a transaction prior to sale;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">provide
    the purchaser with risk disclosure documents which identify risks associated with investing in &#8220;penny stocks&#8221;&#160;and
    which describe the market for these &#8220;penny stocks&#8221;&#160;as well as a purchaser&#8217;s legal remedies; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">obtain
    a signed and dated acknowledgment from the purchaser demonstrating that the purchaser has actually received the required risk disclosure
    document before a transaction in a &#8220;penny stock&#8221;&#160;can be completed.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
a result of these requirements, if our common stock is at such time subject to the &#8220;penny stock&#8221; rules, broker-dealers may
find it difficult to effectuate customer transactions and trading activity in these shares in the United States may be significantly
limited. Accordingly, the market price of the shares may be depressed, and investors may find it more difficult to sell the shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>If
we fail to maintain effective internal control over financial reporting, the price of our securities may be adversely affected.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
internal control over financial reporting may have weaknesses and conditions that could require correction or remediation, the disclosure
of which may have an adverse impact on the price of our common stock. We are required to establish and maintain appropriate internal
control over financial reporting. Failure to establish those controls, or any failure of those controls once established, could adversely
affect our public disclosures regarding our business, prospects, financial condition or results of operations. In addition, management&#8217;s
assessment of internal control over financial reporting may identify weaknesses and conditions that need to be addressed in our internal
control over financial reporting or other matters that may raise concerns for investors. Any actual or perceived weaknesses and conditions
that need to be addressed in our internal control over financial reporting or disclosure of management&#8217;s assessment of our internal
control over financial reporting may have an adverse impact on the price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 60; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
are required to comply with certain provisions of Section 404 of the Sarbanes-Oxley Act and if we fail to continue to comply, our business
could be harmed and the price of our securities could decline.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rules
adopted by the SEC pursuant to Section 404 of the Sarbanes-Oxley Act require an annual assessment of internal control over financial
reporting, and for certain issuers an attestation of this assessment by the issuer&#8217;s independent registered public accounting firm.
The standards that must be met for management to assess the internal control over financial reporting as effective are evolving and complex,
and require significant documentation, testing, and possible remediation to meet the detailed standards. We expect to incur significant
expenses and to devote resources to Section 404 compliance on an ongoing basis. It is difficult for us to predict how long it will take
or costly it will be to complete the assessment of the effectiveness of our internal control over financial reporting for each year and
to remediate any deficiencies in our internal control over financial reporting. As a result, we may not be able to complete the assessment
and remediation process on a timely basis. In the event that our Chief Executive Officer or Principal Financial Officer determines that
our internal control over financial reporting is not effective as defined under Section 404, we cannot predict how regulators will react
or how the market prices of our securities will be affected; however, we believe that there is a risk that investor confidence and the
market value of our securities may be negatively affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Shares
eligible for future sale may adversely affect the market.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time, certain of our stockholders may be eligible to sell all or some of their shares of common stock by means of ordinary brokerage
transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations. In general,
pursuant to Rule 144, non-affiliate stockholders may sell freely after six months, subject only to the current public information requirement.
Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public information,
and notice requirements. Of the approximately 31,180,603 shares of our common stock outstanding as of September 12, 2022, approximately
8,597,918 shares are tradable without restriction. Given the limited trading of our common stock, resale of even a small number
of shares of our common stock pursuant to Rule 144 or an effective registration statement may adversely affect the market price of our
common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Substantial
future sales of shares of our common stock could cause the market price of our common stock to decline.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market price of shares of our common stock could decline as a result of substantial sales of our common stock, particularly sales by
our directors, executive officers and significant stockholders, a large number of shares of our common stock becoming available for sale
or the perception in the market that holders of a large number of shares intend to sell their shares.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><i>If
you purchase our Units (of which common stock forms a part)</i></b>&#160;<b><i>in this Offering, you will experience immediate and substantial
dilution in the net tangible book value of your shares of common stock</i></b>&#160;<b><i>(if you exercise the Warrants or the Pre-Funded
Warrants)</i>.</b>&#160;<b><i>In addition, we may issue additional equity or convertible debt securities in the future, which may result
in additional dilution to investors.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Because
the price per share of our common stock in the Unit being offered hereunder is higher than the pro forma as-adjusted net tangible book
value per share of our common stock, you will suffer substantial dilution in the net tangible book value of the common stock you purchase
in this Offering.&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><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">Based on the Unit offering price of $1.47
for one share of common stock and the accompanying Warrant, and the net tangible book value per share of our common stock of $0.03 as
of May 31, 2022, if you purchase Units in this Offering you will suffer dilution of $1.04 per share with respect to the net tangible
book value per share of the common stock, which will be $0.43 per share following the Offering on a pro forma as adjusted basis
(attributing no value to the Warrants). See the section of this prospectus entitled &#8220;Dilution&#8221; below for a more detailed
discussion of the dilution you will incur if you purchase our Units in this Offering.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 61; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">In
addition, as of September 12, 2022, we had a number of agreements or obligations that may result in dilution to investors. These
include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">8,445,264
    shares of common stock issuable upon exercise of outstanding warrants to purchase common stock issued by the Company (excluding the
    Warrants and Pre-Funded Warrants included in the Offering);</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">2,164,235
    shares of common stock issuable upon exercise of outstanding other Company options to purchase common stock;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">3,754,665
    shares of common stock reserved for purchase under our 2021 Equity Incentive Plan; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">4,149,633
    </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of common stock are reserved for exchange
    for NHL Exchangeable Special Shares which were issued in connection with various acquisitions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">In
addition, in order to raise additional capital, we may in the future offer additional shares of our common stock, warrants or other securities
(whether or not convertible into, or exercisable or exchangeable for, our common stock) at prices that may not be the same as the price
of the Units being sold in this Offering. We may not be able to sell shares or other securities in any subsequent offering at a price
per share that is equal to or greater than the price per share or unit paid by investors in this Offering, and investors purchasing shares
or other securities in the future could have rights superior to existing stockholders. Sales of a substantial number of shares of our
common stock, or other securities convertible into, or exercisable or exchangeable for, our common stock) in the public market or the
perception that such sales might occur could materially adversely affect the market price of the shares of our common stock, and would
result in dilution of your ownership interest in the Company. Because our decision to issue securities in any future offering will depend
on market conditions and other factors beyond our control, we cannot predict or estimate the amount, timing or nature of our future offerings.
Accordingly, our shareholders and warrant holders bear the risk that our future offerings will reduce the market price of our common
stock and dilute their ownership interest in the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">In
addition, we are issuing Warrants and Pre-Funded Warrants to purchase 13,605,442 shares of common stock as part of this unit Offering.
The exercise of the Warrants and Pre-Funded Warrants being sold in this Offering and any future sales of the underlying shares into the
public market, or the perception that such sales may occur, could adversely affect the price of our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Fiduciaries
investing the assets of a trust or pension or profit sharing plan must carefully assess an investment in our Company to ensure compliance
with ERISA.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
considering an investment in the Company of a portion of the assets of a trust or a pension or profit-sharing plan qualified under Section
401(a) of the Code and exempt from tax under Section 501(a), a fiduciary should consider (i) whether the investment satisfies the diversification
requirements of Section 404 of ERISA; (ii) whether the investment is prudent, since the Shares are not freely transferable and there
may not be a market created in which the Shares may be sold or otherwise disposed; and (iii) whether interests in the Company or the
underlying assets owned by the Company constitute &#8220;Plan Assets&#8221; under ERISA. See &#8220;ERISA Consideration.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><i>Our
management team may invest or spend the proceeds of this Offering in ways with which you may not agree or in ways which may not yield
a significant return.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Our
management will have broad discretion over the use of proceeds from this Offering. We intend to use the net proceeds from this Offering
for the repayment of debt of up to $12,500,000 and general corporate purposes, including for potential future strategic acquisitions.<i>&#160;</i>Our
management will have considerable discretion in the application of these net proceeds, and you will not have the opportunity, as part
of your investment decision, to assess whether the proceeds are being used appropriately. The net proceeds of this Offering may be used
for corporate purposes that do not increase our operating results or enhance the value of our securities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 62; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</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"><b><i>We
will need to raise additional capital in the future, and such funds may not be available on attractive terms, or at all.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">We
will need to raise additional capital in the future to support our operations. We cannot be certain that additional capital will be available
as needed or on acceptable terms, or at all. If we require additional capital at a time when an investment in the Company, in pharmaceutical
and biotechnology companies or the market in general is limited, we may not be able to raise additional funds at the time that we desire,
or at all. If we raise additional funds through the issuance of equity or convertible securities, your ownership of our common stock
could be significantly diluted. Furthermore, these newly issued securities may have rights, preferences or privileges senior to the holders
of the common stock. Any debt financing that we may enter into may include covenants that restrict our operations and/or future financings.
These restrictive covenants may include limitations on additional borrowing and specific restrictions on the use of our assets, as well
as prohibitions on our ability to create liens, pay dividends, redeem securities or make certain investments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Provisions
of our amended and restated articles of incorporation and bylaws may delay or prevent a takeover which may not be in the best interests
of our stockholders.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><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; background-color: white">Provisions of our amended
and restated articles of incorporation and our bylaws, as amended, may be deemed to have anti-takeover effects, which include when and
by whom special meetings of our stockholders may be called, and may delay, defer or prevent a takeover attempt. Further, our amended
and restated articles of incorporation authorize the issuance of up to 1,000,000 shares of preferred stock with such rights and preferences
as may be determined from time to time by our board of directors (&#8220;Board&#8221; or &#8220;Board of Directors&#8221;) in
their sole discretion. Our Board of Directors may, without stockholder approval, issue series of preferred stock with dividends,
liquidation, conversion, voting or other rights that could adversely affect the voting power or other rights of the holders of our common
stock.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>We
do not expect to pay dividends in the foreseeable future.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not intend to declare dividends for the foreseeable future, as we anticipate that we will reinvest any future earnings in the development
and growth of our business. Therefore, investors will not receive any funds unless they sell their common stock, and stockholders may
be unable to sell their shares on favorable terms. We cannot assure you of a positive return on investment or that you will not lose
the entire amount of your investment in our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Risk
Factors Related to the Warrants and Pre-Funded Warrants</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><i>&#160;</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"><b><i>Holders
of Warrants and Pre-Funded Warrants purchased in this Offering will have no rights as stockholders (except the right to dividends and
distribution of assets by the Company) until such holders exercise their</i></b>&#160;<b><i>Warrants or Pre-Funded Warrants and acquire
shares of our common stock.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Until
holders of the Warrants or Pre-Funded Warrants being offered hereby acquire shares of our common stock upon exercise of such Warrants
or Pre-Funded Warrants, such holders will have no rights with respect to the shares of our common stock underlying such Warrants or Pre-Funded
Warrants, except the right to dividends and distribution of assets by Company. However, we do not currently intend to declare dividends
on our common stock. Upon exercise of the Warrants or the Pre-Funded Warrants, the holders thereof will be entitled to exercise the rights
of common stockholders only as to matters for which the record date occurs after the exercise date.</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">&#160;</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><i>There
is no public market for the Units, Warrants or Pre-Funded Warrants.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">There
is no established public trading market for the Units, Warrants or Pre-Funded Warrants being sold in this Offering, and we do not expect
a market to develop. In addition, we do not intend to apply for listing of the Units, Warrants or Pre-Funded Warrants on any securities
exchange or automated quotation system. Without an active market, investors in this Offering may be unable to readily sell their Warrants
or Pre-Funded Warrants.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 63; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</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"><b><i>The
Warrants being offered may not have value.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
Warrants being offered by us in this Offering have an initial exercise price of $1.47 per share (100% of the offering price per
Unit) and expire five years from the Initial Exercise Date thereof. In the event that the market price of our common stock does
not exceed the exercise price of the Warrants during the period when the Warrants are exercisable, the Warrants may never have any value.</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><i>&#160;</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"><b><i>The
Warrants and Pre-Funded Warrants</i></b>&#160;<b><i>and our other issued and outstanding warrants may be dilutive to holders of our common
stock.</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
ownership interest of the existing holders of our common stock will be diluted to the extent the Warrants or Pre-Funded Warrants offered
in this Offering and any other outstanding Company warrants are exercised. Immediately prior to this Offering, as of September 12,
2022, 8,445,264 shares of common stock were issuable upon the exercise of outstanding Company warrants with a weighted average exercise
price of $2.42 per share. The shares of our common stock underlying our outstanding warrants represented approximately&#160;27.1% of
our common stock outstanding as of September 12, 2022. Exercise of such warrants, in addition to the Warrants and Pre-Funded Warrants
being offered hereby, may further dilute your ownership interest in the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="Ka_007"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USE
OF PROCEEDS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</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">Assuming
we sell all Units offered pursuant to this prospectus, we estimate that our net proceeds from the sale of Units, consisting of shares
of our common stock or Pre-Funded Warrants and Warrants by us in this offering will be approximately $<span style="letter-spacing: 0.2pt">17,939,792</span>,
based on an assumed offering price of $1.47 per share, after deducting estimated Placement Agent fees of $1,600,000
and estimated offering expenses payable by us of $460,208. However, because this is a best-efforts offering and there is no minimum offering
amount required as a condition to the closing of this offering, the actual offering amount, Placement Agent&#8217;s fees and net proceeds
to us are not presently determinable and may be substantially less than the maximum amounts set forth on the cover page of this prospectus.
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 20pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">We
intend to use no more than $12,500,000 of the net proceeds of this offering to repay $12,169,000 of estimated principal and $331,000
of estimated accrued interest outstanding on three separate Convertible Notes Payable (&#8220;Convertible Notes&#8221;). As of August
31, 2022, $12,168,056 in principal and approximately $57,000 of accrued interest is outstanding on the Convertible Notes. Two of the
Convertible Notes bear interest at 5% per annum on an aggregate principal amount of $11,230,556 with a maturity date of June 14, 2023.
The third Convertible Note bears interest at 1% per annum on an aggregate principal amount of $937,500 with a maturity date of November
29, 2022. All three Convertible Notes are payable as described in the Convertible Notes.</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">&#160;</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">We
expect to use the remaining proceeds that we receive from this offering for general corporate purposes, including for potential future
strategic acquisitions. Accordingly, our management will have discretion and flexibility in applying the net proceeds of this offering.
The intended use of proceeds in this section takes into account the potential impacts of COVID-19.</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">&#160;</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">Pending
our use of the net proceeds from this Offering, we may invest the net proceeds in a variety of capital preservation investments, including
without limitation short-term, investment grade, interest bearing instruments and United States government securities and including investments
in related parties.</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>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="Ka_006"></span><b>DETERMINATION
OF OFFERING PRICE</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">&#160;</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; background-color: white">The
final offering price of the securities we are offering, and the exercise price of the Warrants included in the units that we are
offering, will be  negotiated among us, the placement agent&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and
the investors in the offering&#160;<span style="background-color: white">based on the trading of our shares of common stock prior to
the offering, among other things. Other factors considered in determining the public offering price of the securities we are offering,
as well as the exercise price of the Warrants included in the units that we are offering include: </span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    information in this prospectus and otherwise available to us, including our financial information; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    history and the prospects for the industry in which we compete;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<!-- Field: Page; Sequence: 64; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    ability of our management; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    prospects for our future earnings; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    present state of our development and our current financial condition; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    general condition of the economy and the securities markets in the United States at the time of this offering; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    market price of our common stock listed on the Nasdaq Capital Market; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    recent market prices of, and the demand for, publicly-traded securities of generally comparable companies; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">other
    factors as were deemed relevant. </span></td></tr>
  </table>
<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>&#160;</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">Therefore,
the assumed public offering price used throughout this prospectus may not be indicative of the final offering price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="Ka_005"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DIVIDEND
POLICY</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">&#160;</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">We
have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable
future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend
on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of
Directors. There are no contractual restrictions on our ability to declare or pay dividends. Consequently, you will only realize an economic
gain on your investment in our common stock if the price appreciates. You should not purchase our common stock expecting to receive cash
dividends. Since we do not anticipate paying dividends, and if we are not successful in establishing an orderly public trading market
for our shares, then you may not have any manner to liquidate or receive any payment on your investment. Therefore, our failure to pay
dividends may cause you to not see any return on your investment even if we are successful in our business operations. In addition, because
we may not pay dividends in the foreseeable future, we may have trouble raising additional funds which could affect our ability to expand
our business operations.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="Ka_004"></span><b>MARKET
PRICE FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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>Market
Information</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
common stock is traded on the Nasdaq Capital Market under the symbol, &#8220;NVOS&#8221;. Prior to February 23, 2021, our common stock
was quoted on the OTC Markets under the symbol, &#8220;NVOS.&#8221; The OTC Market is a computer network that provides information on
current &#8220;bids&#8221; and &#8220;asks,&#8221; as well as volume information.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
following table sets forth the range of high and low closing bid quotations for our common stock for each of the periods indicated as
reported by the OTC Markets. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not
necessarily represent actual transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 65; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Bid
    Prices</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Low</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">High</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FISCAL
    2020</b></span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Quarter
    (September 1, 2019 through November 30, 2019)</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.50</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7.20</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Quarter (December 1,
    2019 through February 29, 2020)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.01</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8.49</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third Quarter (March 1, 2020
    through May 31, 2020)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.44</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.50</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fourth Quarter (June 1, 2020
    through August 31, 2020)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.16</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">7.50</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FISCAL
    2021</b></span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Quarter (September 1,
    2020 through November 30, 2020)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.50</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">4.68</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Quarter (December 1,
    2020 through February 29, 2021)*</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.94</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">14.98</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third Quarter (March 1, 2021
    through May 31, 2021)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.95</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5.31</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fourth Quarter (June 1, 2021
    through August 31, 2021)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.62</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.99</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FISCAL
    2022</b></span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First Quarter (September 1,
    2021 through November 30, 2021)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.20</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.12</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Quarter (December 1,
    2021 through February 29, 2022)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.02</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.58</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third Quarter (March 1, 2022
    through May 31, 2022)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.34</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">3.32</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fourth Quarter (June 1, 2022
    through August 31, 2022)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.51</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.14</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FISCAL
    2023</b></span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">First
    Quarter (September 1, 2022 through September 12, 2022)</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.41</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.69</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<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">&#160;</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">*Commenced
trading on Nasdaq Capital Market on February 23, 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">&#160;</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">On
September 12, 2022, the closing price of our common stock as reported on the Nasdaq Capital Market was $1.47 per share.</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">&#160;</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 September 12, 2022, there were approximately 31,180,603 shares of common stock issued and outstanding and 523 active
record holders of our common stock. The number of record holders does not include beneficial owners of common stock whose shares are
held in the names of banks, brokers, nominees or other fiduciaries.</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">&#160;</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; background-color: white"><b>Dividends,
Common Stock, Unregistered Stock Issuances</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">&#160;</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; background-color: white">We
have not paid any cash dividends on our common or preferred stock and do not anticipate paying any such cash dividends in the foreseeable
future. We intend to retain future earnings, if any, for reinvestment in the development and expansion of our business.</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">&#160;</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">We
have 6,000,000 shares of common stock authorized and 5,118,315 reserved for issuance under equity compensation plans.</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">&#160;</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">During
the fiscal year ended August 31, 2018, the Company:</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">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">issued
    384,110 shares of common stock for the acquisition of Executive Fitness Leaders valued at $233,155. The value was based on the closing
    price of the Company&#8217;s common stock on the acquisition date. The shares were issued on December 5, 2017;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">issued
    12,452,356 shares of common stock for the conversion of debt totaling $5,122,899. The per share price used for the conversion was
    $0.4114 which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with
    a 10% premium added to the calculated per share price. The shares were issued on February 9, 2018;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">issued
    25,104 shares of common stock for cash proceeds of $15,564; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">cancelled
    6,817,084 shares of common stock for no consideration that were being held as security in connection with a loan agreement.</span></td></tr>
  </table>
<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">&#160;</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">During
the fiscal year ended August 31, 2019, the Company engaged in the following stock issuances:</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">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    November 16, 2018, the Company sold 545,575 restricted shares of common stock to an accredited investor residing outside of the United
    Stated for a purchase price of $501,929. The shares were issued on November 20, 2018.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 66; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    November 16, 2018, the Company sold 17,647 restricted shares of common stock to an accredited investor for a purchase price of $30,000.
    The shares were issued on November 20, 2018.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    December 18, 2018, the Company sold 2,029,620 restricted shares of common stock to an accredited investor for a purchase price of
    $1,867,250. The shares were issued on December 20, 2018.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    January 15, 2019, the Company sold 115,271 restricted shares of common stock to an accredited investor for a purchase price of $180,744.
    The shares were issued on January 18, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    January 30, 2019, the Company issued 12,000,000 restricted shares of common stock to 2478659 Ontario Ltd in connection with entry
    into a Joint Venture Assignment Agreement, dated January 8, 2019. The shares had a value of $21,600,000.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 4, 2019, the Company issued 458,349 restricted shares of its common stock to Cloud DX in connection with entry into a Software
    License Agreement, dated February 26, 2019. Such shares had a value of CAD$1,000,000 (approximately $758,567 as of February 26, 2019).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    April 3, 2019, the Company sold 116,078 restricted shares of common stock to an accredited investor for a purchase price of $149,740.
    The shares were issued on April 5, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    April 19, 2019, the Company sold 89,712 restricted shares of common stock to an accredited investor for a purchase price of $112,140.
    The shares were issued on April 24, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    April 30, 2019, the Company sold 170,941 restricted shares of common stock to an accredited investor for a purchase price of $200,000.
    The shares were issued on May 7, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    May 1, 2019, the Company sold 32,100 restricted shares of common stock to an accredited investor for a purchase price of $37,235.
    The shares were issued on May 3, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    May 3, 2019, the Company sold 128,500 restricted shares of common stock to an accredited investor for a purchase price of $149,060.
    The shares were issued on May 3, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    June 4, 2019, the Company sold 21,413 restricted shares of common stock to an accredited investor for a purchase price of $22,268.
    The shares were issued on June 6, 2019.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    July 26, 2019, the Company issued 84,558 restricted shares of common stock to Societe Professionnelle de Physiotherapie M Dignard
    carrying on business as Action Plus Physiotherapy Plus Rockland &#8220;APPR&#8221;) in connection with entry into an Asset Purchase
    Agreement, dated July 22, 2019. Such shares had a value of CAD$125,000 (approximately $95,550 as of July 19, 2019).</span></td></tr>
  </table>
<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">&#160;</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">During
the fiscal year ended August 31, 2020, the Company engaged in the following stock issuances that were not registered under the Securities
Act:</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">&#160;</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>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">On October 12, 2019, the Company sold 23,540 restricted shares
    of common stock to an accredited investor for a purchase price of $75,328. The shares were issued on October 15, 2019</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">On October 19, 2019, the Company sold 11,897 restricted shares
    of common stock to an accredited investor for a purchase price of $38,071. The shares were issued on October 22, 2019.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">On December 20, 2019, the Company issued 800,000 restricted
    shares of common stock to 2731861 Ontario Corp. in connection with entry into an Intellectual Property Asset Purchase Agreement,
    dated December 17, 2019. Such shares had a value of CAD$3,989,530 (approximately $5,248,000 as of December 17, 2019).</span></td></tr>
  </table>
<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">&#160;</span></p>


<!-- Field: Page; Sequence: 67; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 13, 2020, the Company issued 96,558 restricted shares of common stock to Cloud DX in connection with entry into that
    certain First Amendment with Cloud DX, dated March 9, 2020 and effective March 6, 2020, to the Cloud DX Perpetual Software License
    Agreement, originally dated February 26, 2019. Such shares had a value of $386,231.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    July 21, 2020, the Company issued 15,091 restricted shares of common stock as consideration for payment in full of a related
    party loan debt with a value of CAD$304,321 (approximately $226,363 as of July 21, 2020) based on a per share price of $1.50. The
    shares were issued on July 31, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    July 31, 2020, the Company executed a Letter of Engagement (&#8220;LOE&#8221;) with Maxim Group LLC to retain Maxim Group LLC
    for general financial advisory, investment banking and digital marketing services. As provided for in the LOE, the Company issued
    100,000 restricted shares of common stock as consideration for payment of Maxim Group LLC&#8217;s services. The shares
    were issued on August 10, 2020 with a value of $340,000 based on a per share price of $0.34 on the execution date of the LOE</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2021, the Company engaged in the following stock issuances that were not registered under the Securities
Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    September 24, 2020, the Company sold 21,905 restricted shares of common stock to an accredited investor for a purchase price of $92,000.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    October 22, 2020, the Company issued 15,000 restricted shares of common stock as consideration for a Statement of Work Agreement,
    dated October 20, 2020, with an independent contractor valued at $55,500. The fair value was determined based on the market price
    of the Company&#8217;s common stock on the issue date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    October 26, 2020, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting and Services Agreement,
    dated October 21, 2020, valued at $192,500. The fair value was determined based on the market price of the Company&#8217;s common
    stock on the issue date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    December 15, 2020, the Company issued 240,000 restricted shares of common stock based on that certain Asset Purchase Agreement, dated
    December 11, 2020, valued at $876,000 based on the market price of the Company&#8217;s common stock of $3.65 per share on the issue
    date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    February 1, 2021, the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split,
    every 10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being
    rounded up to the next higher whole share. On February 1, 2021, the Company issued to certain then-current stockholders an aggregate
    of 957 shares of common stock to round fractional shares that would have been issued in the reverse stock split to the next highest
    whole share.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 1, 2021, the Company issued 100,000 restricted shares of common stock to Maxim Partners LLC under the terms and conditions
    of a certain Letter of Engagement, dated July 31, 2020, as a result of the Company&#8217;s successful uplist to the Nasdaq Capital
    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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    May 24, 2021, the Company issued 189,796 restricted shares of common stock as consideration for a Share Exchange Agreement, completed
    on May 24, 2021, with the securities exchange valued at $430,837, or $2.27 per share. The fair value was determined based on the
    market price of the Company&#8217;s common stock on the issue date.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">During
the period from September 1, 2021 through May 31, 2022, the Company engaged in the following stock issuances that were not registered
under the Securities Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    September 16, 2021, the Company issued 35,000 restricted shares of common stock under the terms and conditions of a certain Contractor
    Agreement, dated November 16, 2020</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<!-- Field: Page; Sequence: 68; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    November 23, 2021, the Company issued 2,000,000 restricted shares of common stock as collateral, to be held in escrow, pursuant to
    the terms and conditions provided for in two separate Securities Purchase Agreements, Pledge and Security Agreements, Secured Convertible
    Promissory Notes, and Escrow Agreements, each dated November 17, 2021, and to which the Company is a guarantor for each of the 2
    senior secured convertible promissory notes with each having a principal amount of up to nine hundred thirty-seven thousand five
    hundred Dollars ($937,500.00).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    December 20, 2021, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    January 24, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    January 24, 2022, the Company issued 65,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 13, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    January 24, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    February 24, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 18, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 18, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    April 7, 2022, the Company issued 800,000 restricted shares of common stock as consideration for a Membership Interest Purchase Agreement,
    dated March 17, 2022 and closed on April 5, 2022</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    May 2, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April
    20, 2022.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    May 11, 2022, the Company issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated
    May 28, 2021 and closed on June 24, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
for the issuances made on March 4, 2019 and March 13, 2020, the above issuances and sales were made pursuant to an exemption from registration
as set forth in Regulation S under the Securities Act. The issuances involved an offer and sale of securities outside the United States.
The offers and sales were made in offshore transactions and no directed selling efforts were made by the issuer, a distributor, their
affiliates or any persons acting on their behalf. The issuances on March 4, 2019 and March 13, 2020 were made pursuant to an exemption
from registration as set forth in 506 of Regulation D and Section 4(2) of the Securities Act.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="Ka_003"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DILUTION</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
you invest in our units (comprised of our common stock or Pre-Funded Warrants and Warrants) in this offering, your interest will
be diluted to the extent of the difference between the assumed public offering price per share of common stock (which forms a part of
a unit) and the pro forma net tangible book value per share of our common stock immediately after this offering. As of May 31, 2022,
our net tangible book value was approximately $868,491, or $0.03 per share. Net tangible book value per share represents our total tangible
assets less our total liabilities, divided by the number of shares of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 69; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
tangible book value dilution per share of common stock in each unit to new investors represents the difference between the amount per
share of common stock in each unit paid by purchasers in this offering and the pro forma net tangible book value per share of our common
stock immediately after the completion of this offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the initial offering price of $1.47 per one share of common stock in a unit, on an as adjusted basis as of May 31, 2022, after
giving effect to the offering of shares of common stock and the application of the related net proceeds, our net tangible book value
would be:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><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; text-indent: 0.5in">(i) $18,808,282, or $0.43
per share of common stock, assuming the sale of 100% of the shares offered (13,605,442 shares of common stock underlying units)
with net proceeds in the amount of $17,939,791 after deducting estimated broker commissions of $1,600,000 and estimated
offering expenses of $460,208;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(ii) $14,258,283, or $0.35
per share of common stock, assuming the sale of 75% of the units offered (10,204,081 shares of common stock underlying units)
with net proceeds in the amount of $13,389,792 after deducting estimated broker commissions of $1,200,000 and estimated
offering expenses of $410,208;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(iii) $9,733,283, or $0.26
per share per share of common stock, assuming the sale of 50% of the shares offered (6,802,721 shares of common stock underlying
units) with net proceeds in the amount of $8,864,792 after deducting estimated broker commissions of $800,000 and estimated
offering expenses of $335,208; and</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">(iv) $5,170,783, or $0.15
per share of common stock, assuming the sale of 25% of the shares offered (3,401,360 shares of common stock underlying units)
with net proceeds in the amount of $4,302,292 after deducting estimated broker commissions of $400,000 and estimated offering
expenses of $297,708.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><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; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchasers
of units (comprised of our common stock or Pre-Funded Warrants and Warrants) will experience immediate and substantial dilution
in net tangible book value per share for financial accounting purposes, as illustrated in the following table on an approximate dollar
per share basis, depending upon whether we sell 100%, 75%, 50%, or 25% of the units being offered in this offering:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><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; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: white">
    <td style="border-bottom: black 1.5pt solid; width: 36%"><span style="font-size: 10pt"><b><i>Percentage of offering units sold</i></b></span></td>
    <td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-size: 10pt"><b><i>100%</i></b></span></td>
    <td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 2%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="width: 1%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-size: 10pt"><b><i>75%</i></b></span></td>
    <td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 2%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="width: 1%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-size: 10pt"><b><i>50%</i></b></span></td>
    <td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 2%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="width: 1%; padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-size: 10pt"><b><i>25%</i></b></span></td>
    <td style="width: 1%; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 10pt">Assumed offering price per unit</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-size: 10pt">Net tangible book value per share of common stock before this offering</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.03</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.03</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.03</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">0.03</span></td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">Increase in net tangible book value per share attributable to new investors</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.40</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.32</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.23</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.12</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">Pro forma net tangible book value per share after this offering</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.43</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.35</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.26</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">0.15</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">Immediate dilution in net tangible book value per share to new investors</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.04</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.12</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.21</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.32</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing illustration also does not reflect the dilution that would result from the exercise of any of the Pre-Funded Warrants or Warrants
sold in the offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following tables sets forth depending upon whether we sell 100%, 75%, 50%, or 25% of the shares being offered in this offering, as of
May 31, 2022, the number of shares of common stock purchased from us, the total consideration paid to us and the average price per share
paid by existing stockholders and to be paid by new investors purchasing units (of which shares of common stock form a part) in this
offering at the offering price of $1.47 per unit, together with the total consideration paid an average price per share paid by
each of these groups, before deducting placement agent&#8217;s commission and estimated offering expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"></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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="18" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">100%
    of the Units Sold</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Shares
    Purchased</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Total
    Consideration</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Average
    Price</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number</b></span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Percent</b></span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Amount</b></span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Percent</b></span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: center; font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>per
                                            Share</b></span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; width: 35%"><span style="font-family: Times New Roman, Times, Serif">Existing stockholders as of May 31, 2022</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,659,073</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">69.26</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">64,651,537</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">76.37</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="font-family: Times New Roman, Times, Serif; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2.11</span></td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">New investors</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,605,442</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30.74</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">20,000,000</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">23.63</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.47</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">44,264,515</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">100.0</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">84,651,537</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">100.0</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1.91</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<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">&#160;</span></p>


<!-- Field: Page; Sequence: 70; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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>

<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="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>75% of the Units Sold</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Shares Purchased</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Total Consideration</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt"><b>Average Price</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Number</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Amount</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>per Share</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 35%"><span style="font-size: 10pt">Existing stockholders as of May 31, 2022</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">30,659,073</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">75.03</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">64,651,537</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">81.17</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">2.11</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">New investors</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">10,204,081</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">24.97</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">15,000,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">18.83</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">40,863,154</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.0</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">79,651,537</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.0</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">1.95</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td></tr>
  </table>
<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>&#160;</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="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>50% of the Units Sold</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Shares Purchased</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Total Consideration</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt"><b>Average Price</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Number</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Amount</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt"><b>per Share</b></span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 35%"><span style="font-size: 10pt">Existing stockholders as of May 31, 2022</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">30,659,073</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">81.84</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">64,651,537</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">86.60</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">2.11</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">New investors</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">6,802,721</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">18.16</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">10,000,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">13.40</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">37,461,794</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.0</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">74,651,537</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.0</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">1.99</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td></tr>
  </table>

<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">&#160;</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>

<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="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="18" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>25% of the Units Sold</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Shares Purchased</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Total Consideration</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center"><span style="font-size: 10pt"><b>Average Price</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Number</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Amount</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>Percent</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-size: 10pt"><b>per Share</b></span></td>
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 35%"><span style="font-size: 10pt">Existing stockholders as of May 31, 2022</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">30,659,073</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">90.00</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">64,651,537</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">92.82</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%"><span style="font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 10pt">2.11</span></td>
    <td style="width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">New investors</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">3,401,360</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">10.00</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">5,000,000</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">7.18</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-size: 10pt">1.47</span></td>
    <td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Total</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">34,060,433</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.00</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">69,651,537</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double">&#160;</td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">100.00</span></td>
    <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">%</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td>
    <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">2.05</span></td>
    <td style="padding-bottom: 2.5pt">&#160;</td></tr>
  </table>
<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>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
$1.00 increase (decrease) in the assumed initial offering price of $1.47 per share would increase (decrease) total consideration
paid by new investors and&#160;average price per share paid by new investors by $11.9 million and $0.27 per share, respectively, assuming
the number of shares offered by us, as set forth on the cover page of this prospectus, remains the same, and after deducting placement
agent fees and estimated offering expenses payable by us. Each&#160;increase (decrease) of 1.0&#160;million shares in the number of shares
sold in this offering, as set forth on the cover page of this prospectus, would increase (decrease) total consideration paid by new investors
and average price per share paid by new investors by $1.45 million, and $0.02 per share, respectively, assuming the assumed public offering
price remains the&#160;same, and after deducting placement agent fees and estimated offering expenses payable by us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 40pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 40pt">The foregoing discussion and
tables above (i) <span style="letter-spacing: 0.2pt">reflect and assume no sale of Pre-Funded Warrants in this offering, which,
if sold, would reduce the number of common stock that we are offering on a one-for-one basis</span> and (ii) do not give effect
to the dilution that would result from (a) 2,164,235 shares of our common stock issuable upon the exercise of our issued and outstanding
stock options at a weighted average exercise price per share of $2.17 per share, (b) 8,445,264 shares of our common stock issuable
upon the exercise of our issued and outstanding warrants at a weighted average exercise price per share of $2.42 per share, and (c)
3,530,812 shares of common stock that are issuable upon exchange for NHL Exchangeable Special Shares which were issued in connection
with various acquisitions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 40pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span id="Ka_002"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>CAPITALIZATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
following table sets forth our cash and cash equivalents and capitalization as of May 31, 2022 on an actual basis.&#160;</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">&#160;</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">This
table should be read in conjunction with the information contained in this Offering Circular, including &#8220;Management&#8217;s Discussion
and Analysis of Financial Condition and Results of Operations,&#8221; and our financial statements and the related notes thereto appearing
elsewhere in this Offering Circular.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 71; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><p style="font-family: Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">As
                                            of</span></p>
                                                                  <p style="font-family: Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">May
                                            31, 2022</span></p></td><td style="font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Actual</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Unaudited)</b></span></td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and
    cash equivalents</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">12,677,446</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Government loans and notes payable, current
    portion</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,260,056</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Current convertible notes payable, net of discount
    of $0</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,875,000</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Long term notes payable, net of current portion</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">158,645</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Long term convertible notes payable, net of
    discount of $5,170,205</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">10,252,017</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Stockholders&#8217; equity:</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock, $0.001 par
    value; 499,000,000 shares authorized and 30,659,073 shares issued and outstanding on an actual basis</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">30,659</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Preferred stock, $0.001
    par value; 1,000,000 shares authorized and no shares issued and outstanding on an actual basis</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Additional paid-in capital</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">64,620,878</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-left: 10pt; text-align: left">Common stock to be issued (4,308,591
    shares)</td><td style="font-family: Times New Roman, Times, Serif">&#160;</td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">10,096,332</p></td><td style="font-family: Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Other comprehensive income</span></td><td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,015,993</span></td><td style="font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accumulated
    deficit</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(31,391,082</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Novo stockholders&#8217;
    equity</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">44,372,780</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Noncontrolling
    interest</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">55,187</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total stockholders&#8217;
    equity</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">44,427,967</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total capitalization</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">61,973,685</span></td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; background-color: white"><span id="Ka_001"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>AND
RESULTS OF OPERATIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><i>The
following discussion and analysis summarizes the significant factors affecting our operating results, financial condition, liquidity
and cash flows of the Company as of and for the periods presented below. The following discussion and analysis should be read in conjunction
with our consolidated financial statements and the related notes thereto included elsewhere in this prospectus. The discussion contains
forward-looking statements that are based on the beliefs of management, as well as assumptions made by, and information currently available
to, our management. Actual results could differ materially from those discussed in or implied by forward-looking statements as a result
of various factors, including those discussed below and elsewhere in this prospectus, particularly in the sections titled &#8220;Risk
Factors&#8221; and &#8220;Special Note Regarding Forward-Looking Statements&#8221;.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Overview
of the Company</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When
used herein, the terms the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to Novo Integrated Sciences,
Inc. and its consolidated subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that &#8220;decentralizing&#8221; healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered both now and in the future.
Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the
patient/practitioner relationship to the patient&#8217;s home and away from on-site visits to primary medical centers with mass-services.
This acceleration of &#8220;ease-of-access&#8221; in the patient/practitioner interaction for non-critical care diagnosis and subsequent
treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective
and efficient healthcare distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 72; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">First
    Pillar: Service Networks. Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Second
    Pillar: Technology. Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the healthcare
    practitioner thus expanding the reach and availability of the Company&#8217;s services, beyond the traditional clinic location, to
    geographic areas not readily providing advanced, peripheral based healthcare services, including the patient&#8217;s home.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Third
    Pillar: Products. Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Innovation
through science combined with the integration of sophisticated, secure technology assures us of continued cutting edge advancement in
patient first platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See &#8220;Risk Factors&#8212; We have a history of operating losses and negative cash flow.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>First
Pillar &#8211; Service Networks for Hands-on Patient Care</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women&#8217;s pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 73; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry&#8217;s licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Second
Pillar &#8211; Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID-19
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect,
the Company&#8217;s proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. (&#8220;MiTelemed&#8221;), a joint venture
with EK-Tech Solutions Inc. (&#8220;EK-Tech&#8221;). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech&#8217;s enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient&#8217;s remote location, we believe that the practitioner&#8217;s ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Third
Pillar &#8211; Health and Wellness Products</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our science first approach to product offerings further emphasizes the Company&#8217;s strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
the Company&#8217;s patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 74; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><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; background-color: white">The Company&#8217;s product
offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners that share our vision
to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally. Our 2021 acquisitions
of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the
U.S. Patent and Trademark Office. The &#8216;965 patent relates to PRO-DIP&#8217;s novel technology for manufacturing its oral supplement
pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which is the Company&#8217;s
fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine, IoNovo Iodide, and IoNovo
for Kids pure iodine oral spray.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><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; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company&#8217;s total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the three months ended May 31, 2022 compared to the three months ended May 31, 2021</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues
for the three months ended May 31, 2022 were $13,851,883, representing an increase of $11,470,909, or 481.8%, from $2,380,974 for the
same period in 2021. The increase in revenue is principally due to an increase in outsourced product sales and IoNovo Iodine which resulted
in an increase in revenue of $9,730,236. Acenzia&#8217;s and Terragenx&#8217;s revenue for the three months ended May 31, 2022 was $645,588
and $1,275,690, respectively. Revenue from our healthcare services decreased by 7.6% when comparing the revenue for the three months
ended May 31, 2022 to the same period in 2021 primarily due to a COVID-19 surge in Ontario province Canada and COVID-19 staffing related
shortages limiting clinic and eldercare patient-practitioner direct personal interaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenues for the three months ended May 31, 2022 were $11,443,001, representing an increase of $10,342,485 or 939.8%, from $1,100,516
for the same period in 2021. The increase in cost of revenues is principally due the increase in revenue as described above. Cost of
revenues as a percentage of revenue for our healthcare and product sales segments was 57.3% and 87.4%, respectively, for the three months
ended May 31, 2022. The cost of revenue for our healthcare segment was 46.2% for same period in 2021. The increase in cost of revenues
as a percentage of revenue for our healthcare segment is principally due to COVID-19 wage subsidies received from the government in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
costs for the three months ended May 31, 2022 were $3,611,628, representing an increase of $1,929,198, or 114.7%, from $1,682,430 for
the same period in 2021. The increase in operating costs is principally due to the increase in overhead expenses associated with the
operations of Acenzia, PRO-DIP, and Terragenx which was approximately $952,000 for the three months ended May 31, 2022. In subsequent
quarters, this increase in overhead expenses associated with Acenzia, PRO-DIP, and Terragenx is projected to decrease as the Company
integrates and consolidates operations. In addition, common stock issued for services increased by $276,828 for the three months ended
May 31, 2022 compared to the same period in 2021. Also, an increase in legal and professional fees contributed to the increase in operating
expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expense for the three months ended May 31, 2022 was $513,398, representing an increase of $491,697, or 2,266%, from $21,701 for the same
period in 2021. The increase is due to issuance of convertible notes for $1,875,000 in November 2021 and $16,666,666 in December 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization
of debt discount for the three months ended May 31, 2022 was $2,133,890, representing an increase of $2,133,890 from $0 for the same
period in 2021. The increase is due to amortization of the debt discounts associated with the convertible notes issued in November 2021
and December 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign
currency transaction gains for the three months ended May 31, 2022 was $97,654 compared to $0 for the same period in 2021. Acenzia and
Terragenx both have outstanding debt recorded on their books that is payable in US Dollars. The exchange rate between the Canadian Dollar
and the US Dollar decreased during the third fiscal quarter of 2022; therefore, creating a foreign currency transaction loss as
it will require more Canadian Dollars to repay the debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 75; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
loss attributed to Novo Integrated Sciences, Inc. for the three months ended May 31, 2022 was $3,810,054, representing an increase of
$3,398,867, or 827%, from $411,187 for the same period in 2021. The increase in net loss is principally due to (i) an increase in overhead
expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx which was approximately $952,000 for the three months ended
May 31, 2022, (ii) common stock issued for services of $314,000; (iii) an increase in interest expense and (iv) an increase in amortization
of debt discounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the nine months ended May 31, 2022 compared to the nine months ended May 31, 2021</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues
for the nine months ended May 31, 2022 were $19,883,033, representing an increase of $13,270,659, or 200.7%, from $6,612,374 for the
same period in 2021. The increase in revenue is principally due to an increase in outsourced product sales and IoNovo iodine and the
acquisition of both Acenzia, Inc. in June 2021 and Terragenx in November 2021. Sales of outsourced products and IoNovo Iodine resulted
in an increase in revenue of $9,730,236. Acenzia&#8217;s and Terragenx&#8217; revenue for the nine months ended May 31, 2022 was $2,376,785
and $1,521,348, respectively. Revenue from our healthcare services decreased by 5.4% when comparing the revenue for the nine months ended
May 31, 2022 to the same period in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenues for the nine months ended May 31, 2022 were $14,991,331, representing an increase of $11,222,311 or 297.8%, from $3,769,020
for the same period in 2021. The increase in cost of revenues is principally due the increase in revenue as described above. Cost of
revenues as a percentage of revenue for our healthcare and product sales segments was 60.0% and 82.4%, respectively, for the nine months
ended May 31, 2022. Cost of revenue for our healthcare segment was 57.0% for the same period in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
costs for the nine months ended May 31, 2022 were $9,578,783, representing an increase of $4,249,789, or 79.7%, from $5,328,994 for the
same period in 2021. The increase in operating costs is principally due to the increase in overhead expenses associated with the operations
of Acenzia, PRO-DIP, and Terragenx which was approximately $2,438,000 for the nine months ended May 31, 2022. In subsequent quarters,
this increase in overhead expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx is projected to decrease as the
Company integrates and consolidates operations. In addition, common stock issued for services increased by $475,578 for the nine months
ended May 31, 2022 compared to the same period in 2021. Also, an increase in legal and professional fees contributed to the increase
in operating expenses for the nine months ended May 31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
expense for the nine months ended May 31, 2022 was $1,808,310, representing an increase of $1,739,720, or 2,536%, from $68,590 for the
same period in 2021. The increase is due to issuance of convertible notes for $1,875,000 in November 2021 and $16,666,666 in December
2021, plus penalty interest paid in connection with the early repayment of a note payable of approximately $4,415,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization
of debt discount for the nine months ended May 31, 2022 was $3,654,752, representing an increase of $3,654,752 from $0 for the same period
in 2021. The increase is due to amortization of the debt discounts associated with the convertible notes issued in November 2021 and
December 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign
currency transaction losses for the nine months ended May 31, 2022 was $303,714 compared to $0 for the same period in 2021. Acenzia and
Terragenx both have outstanding debt recorded on their books that is payable in US Dollars. The exchange rate between the Canadian Dollar
and the US Dollar has decreased since August 31, 2021; therefore, creating a foreign currency transaction loss as it will require more
Canadian Dollars to repay the debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
loss attributed to Novo Integrated Sciences, Inc. for the nine months ended May 31, 2022 was $10,421,808, representing an increase of
$7,899,281, or 313.1%, from $2,522,527 for the same period in 2021. The increase in net loss is principally due (i) an increase in foreign
currency transaction losses, (ii) an increase in overhead expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx
which was approximately $2,438,000 for the nine months ended May 31, 2022, (iii) an increase in interest expense and (iv) in increase
in amortization of debt discounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 76; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>For
the fiscal year ended August 31, 2021 compared to the fiscal year ended August 31, 2020</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenues
for the year ended August 31, 2021 were $9,305,255, representing an increase of $1,444,688, or 18.4%, from $7,860,567 for the same period
in 2020. The increase in revenue is principally due to periodic easing of COVID pandemic related restrictions which resulted in our practitioners
being able to provide more patients with additional in-person services compared to the March 17 through June 1, 2020 period in which
our practitioners were limited to providing their services either remotely or in-person to patients requiring emergency and essential
need treatment. In addition, the increase is due to revenue of $446,390 recorded by Acenzia from the date of acquisition (June 24, 2021)
through the period ended August 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenues for the year ended August 31, 2021 were $5,482,257, representing an increase of $680,062 or 14.2%, from $4,802,195 for the
same period in 2020. The increase was principally due to the increase in revenues. Cost of revenues as a percentage of revenue was 58.9%
for the year ended August 31, 2021 and 61.1% for same period in 2020. The decrease in cost of revenues as a percentage of revenue is
principally due to the Canada Emergency Wage Subsidy (CEWS) claimed as part of Canada&#8217;s COVID-19 Economic Response Plan that offset
the salary expense for clinical workers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
costs for the year ended August 31, 2021 were $8,196,517, representing an increase of $875,547, or 12.0%, from $7,320,970 for the same
period in 2020. The increase in operating costs is principally due to (i) additional operating costs associated with Acenzia&#8217;s
operations, (ii) an increase in amortization of intangible assets, (iii) common stock issued for services including successful uplist
to the Nasdaq Capital Markets, (iv) salary expense due to hiring of senior level executives, and (v) legal fees related to the Company&#8217;s
Nasdaq listing and filing of the Company&#8217;s registration statement on Form S-3.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
expense for the year ended August 31, 2021 was $97,416, representing a decrease of $564,195, or 85.3%, from other expense of $661,611
for the same period in 2020. The decrease is due to (i) a write-off of an acquisition deposit in 2020 and nil in 2021, (ii) a decrease
in other expenses in 2021 compared to 2020, and (iii) an increase in interest income; offset by an increase in interest expense in 2021
due to additional debt outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
loss attributed to Novo Integrated Sciences for the year ended August 31, 2021 was $4,462,147, representing a decrease of $453,007, or
9.2%, from $4,915,154 for the same period in 2020. The decrease in net loss is principally due to (i) an increase in revenues and gross
profit offset by additional operating costs associated with the Acenzia acquisition, (ii) an increase in amortization of intangible assets,
(iii) common stock issued for services including successful uplist to the Nasdaq Capital Markets, (iv) salary expense due to hiring of
senior level executives, and (v) legal fees related to the Company&#8217;s Nasdaq listing and filing of the Company&#8217;s registration
statement on Form S-3.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Liquidity
and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i>For
the Nine Months Ended May 31, 2022 Compared to May 31, 2021</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
shown in the accompanying unaudited condensed consolidated financial statements, for the nine months ended May 31, 2022, the Company
had a net loss of $10,428,624.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended May 31, 2022, the Company used cash in operating activities of $6,559,907 compared to $279,280 for the same period
in 2021. The principal reason for the increase in cash used in operating activities is the net loss incurred and the changes in noncash
expenses and changes in operating asset and liability accounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended May 31, 2022, the Company provided cash from investing activities of $162,654 compared to cash used from investing
activities of $681,409 for the same period in 2021. The principal reason for the change is due to the payment of other receivable in
2022 compared to amounts loaned for other receivables in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended May 31, 2022, the Company provided cash from financing activities of $10,802,477 compared to $7,162,046 for the
same period in 2021. The principal reason for the increase in cash provided by financing activities was the issuance of convertible notes
payable in November 2021 and December 2021 for net proceeds of $15,270,000, offset by the repayment of notes payable of $4,430,794. In
2021, the Company received $7,327,580 from the sale of common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 77; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b><i>For
the Year Ended August 31, 2021 Compared to August 31, 2020</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
shown in the accompanying financial statements, for the fiscal years ended August 31, 2021 and 2020, the Company has had net losses of
$4,470,935 and $4,924,209, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended August 31, 2021, the Company used cash in operating activities of $1,024,802 compared to $441,694 for the same period
in 2020. The principal reason for the increase in cash used in operating activities is changes in noncash expenses and changes in operating
asset and liability accounts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended August 31, 2021, the Company cash provided by investing activities was $2,999,122 compared to $657,130 for the same period
in 2020. During 2021, the Company (i) acquired cash of $3,738,171 with the acquisition of Acenzia, (ii) purchased property and equipment
for $255,949, (iii) loaned amounts for other receivables of $473,100, and (iv) paid $10,000 of cash in connection with an acquisition.
During the period in 2020, the Company collected other receivable of $669,240.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the year ended August 31, 2021, the Company provided cash from financing activities of $4,316,862 compared to cash used in financing
activities of $271,687 for the same period in 2020. The principal reason for the increase in cash provided by financing activities was
the sale of 2,388,050 shares of the Company&#8217;s common stock in April 2021 for net proceeds of $7,235,580 and the repayment of $2,767,519
of notes payable in 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Jefferson
Street Capital Promissory Note</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Jefferson
Street Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Jefferson SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC (&#8220;Jefferson&#8221;). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
1,000,000 restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $750,000 (the
&#8220;Jefferson Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the terms of the Jefferson SPA, on November 17, 2021, Terra issued to Jefferson a secured convertible promissory note (the &#8220;Jefferson
Note&#8221;) with a maturity date of May 17, 2022 (the &#8220;Maturity Date&#8221;), in the principal amount of $937,500. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $937,500 (the
&#8220;Principal Amount&#8221;), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of 1% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (ii) the maximum rate allowed by law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company&#8217;s
common stock at a conversion price of $3.35 per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson&#8217;s election, on not less than 61 days&#8217; prior notice
to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, Jefferson paid the Jefferson Purchase Price of $750,000 in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company&#8217;s behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson&#8217;s discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">At
    Jefferson&#8217;s option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.</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">&#160;</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">&#9679;</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">All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.</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">&#160;</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">&#9679;</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">Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Jefferson SPA and the Jefferson Note contain customary events of default relating to, among other things, payment defaults, breach of
representations and warranties, and breach of provisions of the Jefferson Note or Jefferson SPA.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
foregoing summary of the material terms of the Jefferson Warrant is not complete and is qualified in its entirety by reference to the
full text of the Jefferson Warrant, a copy of which is filed herewith as Exhibit 10.5 and incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Platinum
Point Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Platinum SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC (&#8220;Platinum&#8221;). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum 1,000,000
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $750,000 (the &#8220;Platinum
Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the terms of the Platinum SPA, on November 17, 2021, Terra issued to Platinum a secured convertible promissory note (the &#8220;Platinum
Note&#8221;) with a maturity date of May 17, 2022 (the &#8220;Maturity Date&#8221;), in the principal amount of $937,500. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $937,500 (the &#8220;Platinum
Principal Amount&#8221;), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of 1% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 1, 2022, the Company paid the balance owed on the Platinum Point Note for an aggregate payment of $948,874, including all principal
and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Registered
Direct offering of Convertible Notes.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</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">December
14, 2021, Novo Integrated issued two senior secured convertible notes payable for a total of $16,666,666&#160;(the &#8220;$16.66m+
convertible notes&#8221;) with each note having a face amount of $8,333,333. The $16.66m+ convertible notes accrue interest at&#160;5%
per annum and are due on&#160;June 14, 2023. The $16.66m+ convertible notes are secured by all assets of the Company. The $16.66m+ convertible
notes are convertible at the option of the note holders to convert into shares of the Company&#8217;s common stock at $2.00&#160;per
share.</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">&#160;</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">In
connection with the $16.66m+ convertible notes, the Company issued the note holders warrants to purchase a total of&#160;5,833,334&#160;shares
of the Company&#8217;s common stock at a price of $2.00&#160;per share.&#160;The warrants expire on December 14, 2025. The Company first
determined the value of the $16.66m+ convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $7,680,156&#160;was determined using the Black-Scholes option pricing model with the following
assumptions:</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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    life of 4.0 years;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility
    of 275%;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend
    yield of 0%; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
    free interest rate of 1.23%</span></td></tr>
  </table>
<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">&#160;</span></p>


<!-- Field: Page; Sequence: 78; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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
face amount of the $16.66m+ convertible notes of $16,666,666&#160;was proportionately allocated to the $16.66m+ convertible notes and
the warrants in the amount of $11,409,200&#160;and $5,257,466, respectively. The amount allocated to the warrants of $5,257,466&#160;was
recorded as a discount to the convertible note and as additional paid in capital. The $16.66m+ convertible notes contained an original
issue discount totaling $1,666,666&#160;and the Company also incurred $1,140,000&#160;in loan fees in connection with the $16.66m+ convertible
notes. The combined total discount is $8,064,132&#160;and will be amortized over the life of the $16.66m+ convertible notes. During the
nine months ended May 31, 2022, the Company amortized $2,893,927&#160;of the debt discount and as May 31, 2022, the unamortized debt
discount was $5,170,205.</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">&#160;</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">During
the three months ended May 31, 2022, an aggregate of $1,244,444&#160;in principal and an aggregate of $3,405&#160;in accrued interest
were converted into&#160;623,929&#160;shares of common stock issued to the $16.66m+ convertible note holders.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Terragenx</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, Terragenx, a&#160;91% owned subsidiary of the Company, issued two secured convertible notes payable for a total
of $1,875,000&#160;(the &#8220;$1.875m convertible notes&#8221;) with each note having a face amount of $937,500. The $1.875m convertible
notes accrue interest at&#160;1% per annum and were due on&#160;May 17, 2022. (See Note 18 in the Notes to Consolidated Financial
Statements filed herewith). The $1.875m convertible notes are secured by all assets of the Company. The $1.875m convertible notes
are convertible at the option of the note holders to convert into shares of the Company&#8217;s common stock at $3.35&#160;per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the $1.875m convertible notes, the Company issued the note holders warrants to purchase a total of&#160;223,880&#160;shares
of the Company&#8217;s common stock at a price of $3.35&#160;per share.&#160;The warrants expire on November 17, 2024. The Company first
determined the value of the $1.875m convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $351,240&#160;and was determined using the Black-Scholes option pricing model with the following
assumptions:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Expected
    life of 3.0 years;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Volatility
    of 300%;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Dividend
    yield of 0%; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Risk
    free interest rate of 0.85%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
face amount of the $1.875m convertible notes of $1,875,000&#160;was proportionately allocated to the $1.875m convertible notes and the
warrants in the amount of $1,579,176&#160;and $295,824, respectively. The amount allocated to the warrants of $295,824&#160;was recorded
as a discount to the $1.875m convertible notes and as additional paid in capital. The $1.875m convertible notes contained an original
issue discount totaling $375,000&#160;and the Company also incurred $90,000&#160;in loan fees in connection with these $1.875m convertible
notes. The combined total discount is $760,824&#160;and will be amortized over the life of the $1.875m convertible notes. During the
nine months ended May 31, 2022, the Company amortized $760,824&#160;of the debt discount and as May 31, 2022, the unamortized debt discount
was $0.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 79; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></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">&#160;</span></p>

<p style="font: 10pt Times New 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
Payable</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
payable at May 31, 2022 and August 31, 2021 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">&#160;</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>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">May 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">August 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2022</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Government loans issued under the Government of Canada&#8217;s Canada Emergency Business Account (&#8220;CEBA&#8221;) program (A).</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right">94,920</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 16%; text-align: right">63,336</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable to the Small Business Administration (&#8220;SBA&#8221;). The note bears interest at 3.75% per annum, requires monthly payments of $190 and is due 30 years from the date of issuance, and is secured by certain equipment of PRO-DIP.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,320</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">40,320</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable dated December 3, 2019; accrues interest at 3% per annum; secured by land, building and personal property; due June 30, 2022. (On June 30, 2022, paid in full, see Note 18.)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,252,749</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,069,858</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable dated December 3, 2018; accrues interest at 4.53% per annum; unsecured; annual payments of approximately $4,000; due December 31, 2028</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,712</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,739</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Note payable dated June 24, 2021; accrues interest at 9% per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly principal payments of $950,000 after December 24, 2021; any unpaid principal and interest due on June 24, 2022. This note was repaid during the nine months ended May 31, 2022.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,415,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total government loans and notes payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,418,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,619,253</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,260,056</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,485,649</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">158,645</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,133,604</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(A)</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">The
    Government of Canada launched CEBA loan to ensure that small businesses have access to the capital that they need during the current
    challenges faced due to the COVID-19 virus. The Company obtained CAD$80,000 loan (US$63,280 at May 31, 2022), which is unsecured,
    non-interest bearing and due on or before December 31, 2023. If the loan amount is paid on or before December 31, 2023, 25% of the
    loan will be forgiven (&#8220;Early Payment Credit&#8221;). In the event that the Company does not repay 75% of such term debt on
    or before December 31, 2023, the Early Payment Credit will not apply. In addition, with acquisition of Terragenx, the Company acquired
    a CEBA loan in the amount of CAD$60,000 net of CAD$20,000 repayment (US$31,640 at May 31, 2022) under the same terms.</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"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><i>Government
Subsidy</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy (&#8220;CEWS&#8221;) for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to 75% of eligible employees&#8217; employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the nine months ended May 31, 2021, recorded a total of approximately $731,000 in government subsidies as a reduction to the
associated wage costs recorded in cost of revenues and general and administrative expenses in the condensed consolidated statement of
operations and comprehensive loss. During the nine months ended May 31, 2022, the Company did not receive any wage subsidies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Future
scheduled maturities of outstanding government loans and notes payable 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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Twelve Months Ending May 31,</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 80%; text-align: left">2023</td><td style="width: 2%; text-align: left">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,260,056</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2024</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">99,822</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,343</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2026</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,790</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td style="text-align: left">&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thereafter</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">41,446</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,418,701</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 80; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>Related
Party Debt</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times 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
September 30, 2013, the Company issued five debentures totaling CAD$6,402,512 (approximately $6,225,163 on September 30, 2013) in connection
with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of
the Company. The debentures are secured by all the assets of the Company, accrue interest at 8% per annum and were originally due on
September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the due date to September 30, 2019. On September 27,
2019, the debenture holders agreed to extend the due date to September 30, 2021. On November 2, 2021, the debenture holders agreed to
extend the due date to December 1, 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 31, 2018, the debenture holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 1,047,588
shares of the Company&#8217;s common stock. The per share price used for the conversion of each debenture was $4.11 which was determined
as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated
per share price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 21, 2020, the Company made a partial repayment of a debenture due to a related party of $267,768.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
May 31, 2022 and August 31, 2021, the amount of debentures outstanding was $981,337 and $982,205, 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"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
Impact of COVID-19</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients. Commencing in May 2020, the Company was able to begin providing some services, and was fully operational again in June 2020.
As of May 31, 2022, all corporate clinics were open and fully operational, with staffing shortages in some facilities due to ongoing
COVID-19 residual impact, while following all mandated guidelines and protocols from Health Canada, the Ontario Ministry of Health, and
the respective disciplines&#8217; regulatory Colleges to ensure a safe treatment environment for our staff and clients, and our eldercare
operations are fully operational. In addition, Acenzia, Terragenx, PRO-DIP, and CCI are open and fully operational, with staffing shortages
due to ongoing COVID-19 residual impact, while following all local, state, provincial, and national guidelines and protocols related
to minimizing the spread of the COVID-19 pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate to the
development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD) applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 quarter ended May 31, 2022, the Company&#8217;s total revenue from all clinic and eldercare related contracted services was $2,199,889,
representing a 7.6% decrease of $181,085 compared to $2,380,974 during the same period in 2021. This decrease is primarily due to a COVID-19
surge in Ontario province Canada and COVID-19 staffing related shortages limiting clinic and eldercare patient-practitioner direct personal
interaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
all of the Company&#8217;s business units are operational at the time of this filing, any future impact of the COVID-19 pandemic
on the Company&#8217;s operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
capital requirements going forward will consist of financing our operations until we are able to reach a level of revenues and gross
margins adequate to equal or exceed our ongoing operating expenses. We do not have any credit agreement or source of liquidity immediately
available to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 81; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Off-Balance
Sheet Arrangements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources
that is material to investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Critical
Accounting Policies and Estimates</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 accounting principles generally accepted in the United States of America (&#8220;U.S.
GAAP&#8221;) 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 revenues and expenses during
the reporting period. Actual results could differ from those estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that the following critical policies affect our more significant judgments and estimates used in preparation of our 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">&#160;</span></p>

<p style="font: 10pt Times 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>Use
of Estimates</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">&#160;</span></p>

<p style="font: 10pt Times 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 condensed consolidated financial statements in conformity with U.S. 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 condensed
consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly
evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience, and various
other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
This applies in particular to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful accounts,
allowance for slow moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by
the Company may differ materially and adversely from the Company&#8217;s estimates. To the extent there are material differences between
the estimates and the actual results, future results of operations will be affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Property
and Equipment</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">&#160;</span></p>

<p style="font: 10pt Times 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 stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives 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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 39%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Building</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold
    improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture
    and fixtures</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</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">&#160;</span></p>

<p style="font: 10pt Times 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 has not changed its estimate for the useful lives of its property and equipment, but would expect that a decrease in the estimated
useful lives of property and equipment of 20% would result in an annual increase to depreciation expense of approximately $148,000, and
an increase in the estimated useful lives of property and equipment of 20% would result in an annual decrease to depreciation expense
of approximately $99,000.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 82; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Intangible
Assets</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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s intangible assets are being amortized over their estimated useful lives as follows:</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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 39%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Land
    use rights</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 61%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">50
    years (the lease period)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software
    license</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual
    property</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer
    relationships</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brand
    names</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7
    years</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">&#160;</span></p>

<p style="font: 10pt Times 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
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets&#8217; carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. The Company has not changed its estimate
for the useful lives of its intangible assets but would expect that a decrease in the estimated useful lives of intangible assets of
20% would result in an annual increase to amortization expense of approximately $672,000, and an increase in the estimated useful lives
of intangible assets of 20% would result in an annual decrease to amortization expense of approximately $448,000.</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">&#160;</span></p>

<p style="font: 10pt Times 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>Long-Lived
Assets</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">&#160;</span></p>

<p style="font: 10pt Times 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 applies the provisions of the Financial Accounting Standards Board&#8217;s (the &#8220;FASB&#8221;) Accounting Standards Codification
(&#8220;ASC&#8221;) Topic 360, <i>Property, Plant, and Equipment</i>, which addresses financial accounting and reporting for the impairment
or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including right-of-use assets,
used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets
are less than the assets&#8217; carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount
exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except
fair values are reduced for the cost of disposal.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Right-of-use
Assets</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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s right-of-use assets consist of leased assets recognized in accordance with ASC 842, <i>Leases, which</i> requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company&#8217;s
right to use an underlying asset for the lease term and lease liability represents the Company&#8217;s obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on the consolidated balance sheet
and are expensed on a straight-line basis over the lease term in the condensed consolidated statements of operations and comprehensive
loss. The Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest
rate, the Company uses the Company&#8217;s incremental borrowing rate based on the information available at commencement date in determining
the present value of future payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><i>Goodwill</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">&#160;</span></p>

<p style="font: 10pt Times 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 purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized
but is subject to annual impairment tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal
year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland
during the fiscal year ended August 31, 2019, Acenzia, Inc. during fiscal year ended August 31, 2021, and 12858461 Canada Corp., Fairway
Physiotherapy and Sports Injury Clinic, and Clinical Consultants International LLC during fiscal year ending August 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">&#160;</span></p>

<p style="font: 10pt Times 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>Accounts
Receivable</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
Receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends, and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. The Company
has not changed its methodology for estimating allowance for doubtful accounts and historically the change in estimate has not been significant
to the Company&#8217;s financial statements. If there is a deterioration of the Company&#8217;s customers&#8217; ability to pay or if
future write-offs of receivables differ from those currently anticipated, the Company may have to adjust its allowance for doubtful accounts,
which would affect earnings in the period the adjustments are made.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 83; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Inventory</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">&#160;</span></p>

<p style="font: 10pt Times 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
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying condensed consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Income
Taxes</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">&#160;</span></p>

<p style="font: 10pt Times 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 accounts for income taxes in accordance with ASC Topic 740, <i>Income Taxes</i>. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has not
changed it methodology for estimating the valuation allowance. A change in valuation allowance affect earnings in the period the adjustments
are made and could be significant due to the large valuation allowance currently established.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, a tax position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the &#8220;more likely than not&#8221; test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Revenue
Recognition</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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s revenue recognition reflects the updated accounting policies as per the requirements of the FASB&#8217;s Accounting Standards
Update (&#8220;ASU&#8221;) No. 2014-09, <i>Revenue from Contracts with Customers</i> (&#8220;Topic 606&#8221;). As sales are and have
been primarily from providing healthcare services the Company has no significant post-delivery obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from providing healthcare and healthcare related services and product sales are recognized under <i>Topic 606</i> in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">executed
    contracts with the Company&#8217;s customers that it believes are legally enforceable;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">identification
    of performance obligations in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">determination
    of the transaction price for each performance obligation in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">allocation
    the transaction price to each performance obligation; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">recognition
    of revenue only when the Company satisfies each performance obligation.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
five elements, as applied to the Company&#8217;s revenue category, are summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Healthcare
    and healthcare related services &#8211; gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider&#8217;s established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Product
    sales &#8211; revenue is recorded at the point of time of delivery</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 84; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Stock-Based
Compensation</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">&#160;</span></p>

<p style="font: 10pt Times 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 records stock-based compensation in accordance with FASB ASC Topic 718, <i>Compensation &#8211; Stock Compensation</i>. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the condensed consolidated statements of operations
and comprehensive loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Basic
and Diluted Earnings Per Share</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings
per share is calculated in accordance with ASC Topic 260, <i>Earnings Per Share</i>. Basic earnings per share (&#8220;EPS&#8221;) is
based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution
is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning
of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average
market price during the 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">&#160;</span></p>

<p style="font: 10pt Times 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>Foreign
Currency Transactions and Comprehensive Income</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require
entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component
of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional
currency of the Company&#8217;s Canadian subsidiaries is the Canadian dollar. Translation gains (losses) are classified as an item of
other comprehensive income in the stockholders&#8217; equity section of the condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>New
Accounting Pronouncements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
June 2016, the FASB issued ASU 2016-13, <i>Financial Instruments&#8212;Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments</i>. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2022. The Company
is currently evaluating the effect of this ASU on the Company&#8217;s condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Simplifying the Accounting for Income Taxes</i> which amends ASC 740 <i>Income Taxes</i>
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company&#8217;s
condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, the FASB issued ASU 2021-04, <i>Earnings Per Share (Topic 260), Debt&#8212;Modifications and Extinguishments (Subtopic 470-50),
Compensation&#8212;Stock Compensation (Topic 718), and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity (Subtopic
815-40): Issuer&#8217;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.</i>
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company&#8217;s condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity&#8217;s own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021, our fiscal 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 85; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our condensed
consolidated financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied
to specific contract modifications through December 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
condensed consolidated financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under
the circumstances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recent
accounting pronouncements issued by the FASB, the American Institute of Certified Public Accountants and the SEC did not or are not believed
by management to have a material effect on the Company&#8217;s financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span id="ar_002"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>BUSINESS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business
Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. (&#8220;Novo Integrated&#8221;) was incorporated in Delaware on November 27, 2000, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company&#8217;s
name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221;
and &#8220;our&#8221; refer to Novo Integrated and its consolidated subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that &#8220;decentralizing&#8221; healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and in the future. Specific
to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the patient/practitioner
relationship to the patient&#8217;s home and away from on-site visits to primary medical centers with mass-services. This acceleration
of &#8220;ease-of-access&#8221; in the patient/practitioner interaction for non-critical care diagnosis and subsequent treatment minimizes
the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective and efficient healthcare
distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">First
    Pillar &#8211; Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.</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">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Second
    Pillar &#8211; Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company&#8217;s services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient&#8217;s
    home.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">Third
    Pillar &#8211; Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 86; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See &#8220;Risk Factors&#8212; We have a history of operating losses and negative cash flow.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>First
Pillar &#8211; Service Networks for Hands-on Patient Care</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women&#8217;s pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry&#8217;s licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 87; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Eldercare</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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s eldercare related operations provide physiotherapy (&#8220;PT&#8221;), occupational therapy (&#8220;OT&#8221;), assessment
and application assistance for assistive devices, fall prevention programs, community-based strengthening and general flexibility exercise
classes, rehabilitative strategies and continuing education to eldercare clients, including caregivers and family members as applicable,
in various long-term care homes, retirement homes and community-based locations across the province of Ontario, Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
a result of NHL&#8217;s September 2013 asset acquisition of Peak Health LTC Inc, an Ontario corporation formed in 2006, NHL has a 15-year
history of providing certain multidisciplinary related healthcare services and products to the eldercare community. In 2017, based on
the philosophical overlap and synchronicity between PT and OT, NHL launched its occupational therapy sector of services for our eldercare
clients. NHL&#8217;s eldercare focused OT and PT services and product are in direct competition with the top providers in this sector.
We offer one of the most extensive rosters of OT and PT clinicians certified by the Ministry of Health for assistive device assessment
under the Assistive Device Program which, when the individual meets the criteria, allows our eldercare clients access to significant
funding subsidies to purchase varying mobility aids (such as walkers, wheelchairs, seating, and power wheelchairs/scooters).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
our proprietary Electronic Rehabilitation Record and Management Reporting software solution provides us the ability to deliver each eldercare
facility with a wide-array of detailed PT and OT reports that include, among other things: (i) client specific treatment details, (ii)
identifying cost and optimization possibilities, (iii) outlining a wide variety of client outcome measurements, (iv) analyzing overall
contract effectiveness, and (v) producing indicators which assist the NHL team to target opportunities for improved team efficiency.
This software comes with an ability to provide a graphically illustrated &#8216;report card&#8217; for contribution to annual, interdisciplinary
care conferences with staff and family members, as well as fall reporting capacities, which are central to many homes&#8217; fall prevention
committee meetings. Additionally, data generated by the software allows members from both the NHL team and the eldercare facility team
to identify residents who fall frequently and allow for the inter-disciplinary team to put strategies in place to better reduce a resident&#8217;s
&#8220;fall-risk&#8221;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHL
has created and delivers, through online virtual technology, a variety of eldercare related educational in-service programs which include
topics such as nursing restorative education, back education and other eldercare-relevant topics such as osteoporosis, fall prevention,
wheelchair positioning, and least restraints. NHL has designed its virtual online education in-service programs and modules to be presented
in a variety of formats to facilitate the different capacity and styles of learning common to senior-aged individuals.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
eldercare PT services are provided 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">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Long-Term
    Care Homes</i>. NHL contracts with long-term care homes to provide individualized, onsite PT and group exercise classes for its residents.
    Registered physiotherapists are assisted by on-site support personnel to deliver individualized care, based on assessed needs, and
    with a goal of assisting each resident to attain and maintain their highest level of function possible with their activities of daily
    living. These services are primarily funded by the Ontario Ministry of Long-Term Care (&#8220;MLTC&#8221;). The NHL team assists
    in providing assistive device assessments allowing residents access to funding assistance for varying mobility aids (such as walkers,
    wheelchairs, seating, and power wheelchairs/scooters). In addition to providing PT services, our team assists the long-term care
    home&#8217;s interdisciplinary team in the homes&#8217; annual care conferences with its residents. Through the provision of education
    regarding nursing restorative programming, our team assists the facilities&#8217; team in back education, fall prevention and many
    other subjects related to PT or physical health and wellness. The NHL team works together with the interdisciplinary team to assist
    with mandatory coding of Canada&#8217;s Resident Assessment Instrument Minimum Data Set (&#8220;RAI-MDS&#8221;) which is the standardized
    assessment tool required for the home to access payment from the MLTC for each resident. Additionally, through NHL&#8217;s proprietary
    software, the homes have access to abundant reporting solutions to help provide objective and quantitative measures for their continuous
    quality improvement program. NHL&#8217;s proprietary software provides our eldercare client locations with the unique ability to
    login and access multiple data points related to a multitude of therapy services provided to its residents, allowing for detailed,
    rapid reporting and accountability.</span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 88; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="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: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 94%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Retirement
    Homes</i>. We contract with client retirement homes to provide individualized PT and group exercise classes to the retirement homes&#8217;
    residents. Registered physiotherapists are assisted by the onsite support personnel to deliver individualized care based on assessed
    needs, again with a goal of assisting the residents participating in therapy to attain and maintain their level of function related
    to the activities of daily living. These services are partially funded by the individual and partly funded by the MLTC. Similar to
    the long-term care sector, our team assists with education of the nursing/interdisciplinary team, provides in depth service reports
    to the homes to measure desired service delivery and our proprietary software allows for the retirement home to have the same unique
    login capacity. In addition to the services above, some of the residents in the retirement homes, and as applicable the resident&#8217;s
    family members, can request and authorize receiving an increased level of physiotherapy related services available privately on a
    fee-for-service basis paid by the individual. In addition, access to Registered Massage Therapists is also offered on a fee-for-service
    basis.</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Community
    Based Home Care Physiotherapy.</i> Throughout the province of Ontario, the MLTC operates 14 Home and Community Care Support Services
    organizations (&#8220;HCCSS&#8221;) which are health authorities responsible for regional administration of public health care services.
    The HCCSS&#8217;s serve as contact points, information clearing houses, referral resources, and assessment / care coordinators for
    eligible residents who need health care assistance at home or a safer place to live through aging at home strategies that can be
    put in place by health care providers. Through service contracts, the HCCSS&#8217;s engage &#8220;cluster providers&#8221; to provide
    services to clients living in the community, clients living at-home or clients living in a retirement home. These service contracts
    are funded by the MLTC.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">NHL
    is a &#8220;cluster provider&#8221; sub-contractor for home care physiotherapy in the North East HCCSS which encompasses more than
    565,000 people across 400,000 square kilometers and five sub-regions. Through this subcontract arrangement, we provide one-on-one
    physiotherapy assessment and treatment to clients who cannot easily access outpatient services due to mobility challenges. Primarily,
    these clients are elderly with multiple co-morbidities, although some clients are not elderly and are instead simply post-operative
    with mobility challenges.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">4.</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"><i>Community
    Based Group Exercise Classes &amp; Fall Prevention Programs.</i> NHL has contracted with 2 &#8220;cluster providers&#8221; to provide
    group exercise classes and fall prevention programs (consisting of an assessment accompanied by education and group exercise classes)
    in 3 separate HCCSS&#8217;s (Central, Toronto Central and Central East) which encompass the Greater Toronto area with an estimated
    aggregate population of 4.4 million people. In 2013, the MLTC introduced several initiatives designed to assist seniors in maintaining
    an active and healthy lifestyle while still living at home. Under the 2013 initiative, exercise instructors under contract with NHL,
    deliver group exercise classes over a 48-week period each year.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">In
    addition, another component of the 2013 MLTC initiative is the delivery of fall prevention programs with entry and exit assessments
    completed by specialized registered providers such as kinesiologists and physiotherapists with the assistance of exercise instructors
    for the group class and education portion of the program. The goal of these classes is to assess seniors&#8217; general health status,
    identify defined levels of risk pertaining to balance and falling, and educate seniors about fall prevention through a combination
    of increased knowledge and teaching exercises designed to improve strength and balance.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">5.</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"><i>Community-based
    Outpatient Clinics.</i> NHL provides outpatient physiotherapy, chiropractic, and laser technology services through a community-based
    clinic in the province of Ontario. The services provided at the clinic are funded by Motor Vehicle Accident treatment plans, extended
    health benefits insurance coverage, or private payment. A portion of the services provided at the clinic are funded by the MLTC in
    the form of Episodes of Care and these services are specifically targeted to be delivered to clients who meet the following criteria:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 86%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aged
    65 years of age and older or aged 18 years of age and younger, and</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">&#160;</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">&#9679;</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">Are
    post-operative, or</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">&#160;</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">&#9679;</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">Have
    just been discharged from a hospital, or</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">&#160;</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">&#9679;</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">Are
    receiving services from the Ontario Disability Services Program or Ontario Works.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 89; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
eldercare OT services are provided, through two separate sectors, 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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>1.</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Long-Term
    Care Sector</i>. We contract with client homes to provide the following OT services:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 86%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assessments
    and interventions to support maintenance and restoration of function related to seating, mobility, positioning for self-care, prevention
    of pressure ulcers, falls and use of restraints,</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">&#160;</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">&#9679;</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">Speech
    language pathology services, including evaluation and treatment,</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">&#160;</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">&#9679;</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">Swallowing
    and eating assessments and interventions,</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">&#160;</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">&#9679;</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">Cognitive
    behavioral assessments and care planning,</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">&#160;</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">&#9679;</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">Our
    occupational therapists have specialized training in mobility providing assistive device assessments when required. This service
    is funded primarily by the MLTC.</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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>2.</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Retirement
    Home &amp; Community.</i> We provide the following OT services through individual contracts with private payers:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 11%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 86%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Home
    safety assessments,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Functional
    assessments,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In-home
    activities of daily living assessments,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assessment
    and completion of applications for assistive devices (mobility aids),</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Custom
    seating and mobility consultations,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Case
    management services, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Speech
    language pathology services, including evaluation and treatment.</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">&#160;</span></p>

<p style="font: 10pt Times 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>LA
Fitness U.S. and Canada Micro Clinics</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">&#160;</span></p>

<p style="font: 10pt Times 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
September 2019, through its U.S. subsidiary Novomerica Health Group, Inc. (&#8220;Novomerica&#8221;) and its Canadian subsidiary, Novo
Healthnet Limited, the Company entered into exclusive Master Facility License Agreements to establish and operate reduced footprint clinics,
or &#8220;micro-clinics&#8221;, to provide outpatient physical and/or occupational therapy services and related products within LA Fitness
facilities in both the U.S. and Canada. In March 2020, as a result of guidelines issued by local, state, federal, and provincial authorities
due to the COVID-19 pandemic, LA Fitness U.S. and Canada closed all facilities nationwide. As a result, all contractual terms and conditions
of both our U.S. and Canada Master Facility License Agreements have been on hold through the 2021 fiscal year end period with intent
to amend both the U.S. and Canada License Agreements and related timelines to launch our LA Fitness micro-clinic facilities as &#8220;normal&#8221;
activity resumes in the LA Fitness U.S. and Canada facilities. We cannot guarantee that the (relevant) License Agreement will be amended
to allow for an extension of its timeline. Currently, under both government and internal corporate directives, LA Fitness is cautiously
opening certain facilities to limited access and services. Opening of our micro-clinic facilities may vary from state to state and province-to-province;
however, our model plan to partner and sub-license with existing local clinic ownership to launch and operate each of our LA Fitness
micro-clinic facilities remains intact. Due to the ever-changing conditions surrounding the re-opening and operations of both U.S. and
Canada based LA Fitness facilities, we are unable to verify our schedule to commence opening our micro-clinics, but we are tentatively
planning on a target of early 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>LA
Fitness Canada Amended and Restated License Agreement &amp; Amended and Restated Guaranty</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 15, 2021, NHL entered into an Amended and Restated Master Facility License Agreement (the &#8220;Amended and Restated Canada
License Agreement&#8221;) with LAF Canada Company (&#8220;LA Fitness Canada&#8221;). The Amended and Restated Canada License Agreement
had the effect of (i) removing NHL&#8217;s obligation to develop and open a certain number of facilities within certain designated time
periods; and (ii) revising the default provisions such that certain defaults will result only in termination with respect to a specific
facility, rather than of the license itself. As a result of the Amended and Restated Canada License Agreement, NHL may continue to develop
and open additional facilities for business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the terms of the Amended and Restated Canada License Agreement, the Company entered into that certain Guaranty Agreement (the &#8220;Canada
Guaranty&#8221;) dated December 15, 2021 by and between the Company, Fitness International, LLC and LA Fitness Canada, pursuant to which
the Company irrevocably guaranteed the full, unconditional, and prompt payment and performance of all of NHL&#8217;s obligations and
liabilities under the Amended and Restated Canada License 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">&#160;</span></p>

<p style="font: 10pt Times 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>Affiliate
Clinics</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">&#160;</span></p>

<p style="font: 10pt Times 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
order to strengthen our position within the Canadian Preferred Provider Network (&#8220;PPN&#8221;), we&#8217;ve built a contracted affiliate
relationship with 115 clinics across Canada with 85 affiliate clinics in Ontario province and 30 affiliate clinics located throughout
Alberta, Nova Scotia and Newfoundland.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
PPN is a network of three major insurance companies and their subsidiaries, totaling 16 insurance companies. PPN member insurance companies,
in need of specific multidisciplinary primary health care solutions for their patients, send referrals to specific clinics registered
through the PPN. We, as one of five major providers to the PPN, receive referrals through the PPN. This subset of business is a continuous
source of referrals, from the insurance company payer to the approved group of clinics meeting the insurance companies&#8217; pre-determined
set of criteria for what they believe to be an appropriate clinical setting. Affiliate clinics pay us a mix of a flat fee and a percentage-based
fee upon receipt of a payment for a service referred through the PPN.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 90; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
services provided by our affiliate clinics are consistent with the multidisciplinary primary health care services provided by our own
corporate clinics. While each affiliate clinic may provide additional unique health care solutions, all affiliate clinics must meet specific
criteria established under the PPN, creating a single standard of excellence across all clinics within our network.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Second
Pillar &#8211; Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect,
the Company&#8217;s proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. (&#8220;MiTelemed&#8221;), a joint venture
with EK-Tech Solutions Inc. (&#8220;EK-Tech&#8221;). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech&#8217;s enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient&#8217;s remote location, we believe that the practitioner&#8217;s ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>NovoConnect</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect,
the Company&#8217;s proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company&#8217;s interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
current system for delivery and access to primary care is fragmented, requiring patients to use multiple access points, portals, and
applications to track various practitioner and health plan interactions for which each practitioner and health plan maintains separate
records. Too many times, as a patient ages, the current systems make it almost impossible to have a central data set of a patients&#8217;
health history, many times losing various time periods of health history. Novo Connect is intended to empower the patient by providing
a single platform that offers the care services, tracking, and secure recordkeeping to better navigate care choices.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to non-critical care, the patient-practitioner relationship is shifting away from on-site visits to primary medical centers with mass-services
and to the patient&#8217;s home and micro-clinics. Novo Connect is intended to provide &#8220;ease-of-access&#8221; in the patient/practitioner
interaction for non-critical care diagnosis and subsequent treatment minimizing the degradation of non-critical health conditions to
critical conditions as well as allowing for more cost-effective healthcare distribution. The services and products available through
NovoConnect may be provided either directly by the Company or an affiliated network of service or product providers across a variety
of specialties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 91; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect
is intended to provide a suite of secure, reliable engagement features including, but not limited to, appointment scheduling, bi-directional
interface with Electronic Health Records (EHR), e-commerce, access to forms and documents, distribute patient data from C-CDAs to the
patient portal regardless of source EHR, bill pay, remote patient monitoring interface, patient-focused wellness information, and much
more. As of May 31, 2022, NovoConnect is in beta testing with an intended launch date by the first quarter of 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Telemedicine/Telehealth</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">&#160;</span></p>

<p style="font: 10pt Times 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
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of telemedicine technology for non-catastrophic
primary care. Telemedicine is transforming traditional approaches to healthcare by providing ease of access and reduced costs for patients,
particularly in areas with limited access to both clinicians and medically licensed providers. In a post-pandemic global environment,
telemedicine is rapidly being adopted by clinicians, medical licensed providers, and the patient. However, we believe to date, telehealth
technology usage is one dimensional and limiting in comfort for practitioners to provide in-depth diagnosis and treatment solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company&#8217;s
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient&#8217;s remote
location, the practitioner&#8217;s ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Remote
Patient Monitoring (&#8220;RPM&#8221;)</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting and monitoring
real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner. The transfer
of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant diagnostic based
proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application in the home
environment is the first step in engaging patient retention to remote review. The Cloud DX platform allows us to further expand on our
patient-first care philosophy of maintaining an on-going connection with our patient community, beyond the traditional confines of a
clinic, extending oversight of patient care and monitoring directly into the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Third
Pillar &#8211; Health and Wellness Products</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our science first approach to product offerings further emphasizes the Company&#8217;s strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
the Company&#8217;s patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, 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; background-color: white">The Company&#8217;s product
offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners that share our vision
to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally. Our 2021 acquisitions
of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the
U.S. Patent and Trademark Office. The &#8216;965 patent relates to PRO-DIP&#8217;s novel technology for manufacturing its oral supplement
pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which is the Company&#8217;s
fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine, IoNovo Iodide, and IoNovo
for Kids pure iodine oral spray.</p>
<p style="font: 10pt Times New Roman, 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 92; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company&#8217;s total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Acenzia
Inc.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acenzia
Inc. (&#8220;Acenzia&#8221;), which was acquired by the Company in June 2021, is in the business of providing nutraceutical health solutions
through advanced bio-science research and development, proprietary manufacturing, and personalized diagnostics. In addition, Acenzia
has developed a multiple international jurisdiction patented technology platform, using zebra fish, which enables rapid analysis of cancer
cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity thereby providing
important information for diagnosis and treatment (&#8220;Zgraft&#8221;)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acenzia,
founded in 2015, is licensed by multiple international government agencies including Health Canada, the U.S. FDA and the European Union
for Good Manufacturing Practices (GMP) for over-the-counter and dietary supplement manufacturing. In addition, Acenzia maintains multiple
third-party licenses including from the National Sanitation Foundation International (NSF) for meeting the required public health standards
for manufacturing food, nutrition, and supplements. Acenzia is dedicated to the creation of innovative therapeutics and diagnostics that
enables individualized health optimization.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acenzia&#8217;s
36,000 square foot facility is located in Windsor Ontario Canada and includes Class 100 pharmaceutical grade cleanrooms and certified
laboratories from which Acenzia creates and manufactures evidenced-based dietary, nutraceutical, and food products that can be validated
through personalized diagnostics.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>PRO-DIP,
LLC</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRO-DIP,
LLC (&#8220;PRO-DIP&#8221;), founded in 2015 and based in San Jose, California, was acquired by the Company in May 2021. PRO-DIP has
developed and commercialized its proprietary, patent-pending ION Energy oral pouch that delivers flavorful bursts of vitamins and natural
energy supplements through small, semi-permeable sachets placed in the mouth, between the gum and cheek or lip. The initial burst of
supplements is followed by extended absorption of the nutrients, providing long-lasting energy, even at high-exertion levels. With its
hand-free ease of consumption, the ION energy-rich pouch is an alternative to traditional sports supplements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 to the ION Energy oral pouch, PRO-DIP is developing other pouch types for applications such as hydration, immunity, multi-vitamin,
antioxidants, creatine, and sleep.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
PRO-DIP oral pouch delivery system offers broad market applications related to (i) nutritionally focused products and, (ii) medicinal
based formulations. The dissolvable oral pouch as the delivery mechanism for certain medications, normally swallowed in pill or tablet
format, between the cheek and gum for buccal absorption into the mouth&#8217;s small blood vessels.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRO-DIP&#8217;s
current distribution chain includes ADS, Inc., a leading value-added logistics and supply chain solutions provider that serves all branches
of the U.S. Military, federal, state, and local government organizations, law enforcement agencies, first responders, partner nations
and the defense industry.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 93; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Intellectual
Property and Patents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 has acquired intellectual property, including patents, related to health sciences, personal diagnostics, and product applications
which include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</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">Zgraft
    is a multiple international jurisdiction patented personalized diagnostic technology platform which , using zebra fish, enables rapid
    analysis of cancer cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity
    thereby providing important information for diagnosis and treatment. The Zgraft platform models tumor progression and analyzes a
    cancer cell&#8217;s response to various treatment by transplanting human tumor tissue into a zebrafish allowing researchers to test
    an individual&#8217;s tumor cells under various conditions to see how they might respond to certain drug combinations and how the
    cancer progresses &#8212; all without exposing patients to the adverse effects of trying drug combinations that, ultimately, aren&#8217;t
    effective for their cases. Essentially, by taking a sample of cancer cells from a patient&#8217;s own tumors and studying them in
    a variety of conditions, doctors can now provide a more accurate prognosis of that individual&#8217;s case. More importantly, we
    believe doctors can now test a variety of possible drug combinations to see how that articular patient&#8217;s cancer will respond
    to them.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">2.</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">Intellectual
    property for generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products
    related to usage as injectables, ophthalmic, and topical applications.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">3.</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">Intellectual
    property for proprietary designs for a cannabis dosing device, TruDose, which provides real-time analysis for the amount of THC/CBD
    in the smoke/vapor stream, after the heat point, allowing that once the device has detected the medically prescribed pre-set amount
    of THC/CBD has been detected, the device shuts off the flow of smoke/vapor so that only the pre-determined dose can be inhaled. The
    TruDose device is designed and intended to create assurance to delivered doses potentially allowing for broader medical application
    adoption.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Business
Growth Initiatives</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s mission is to provide excellence in multidisciplinary primary health care evaluation, assessment, diagnosis, treatment,
pain management and prevention through the integration of medical technology, advanced therapeutics and rehabilitative science. Key elements
of our business growth initiatives include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Increase
    Market Share in Canada through Organic Growth, Asset Acquisition and Contract Expansion for both our Clinic and Eldercare Operations.
    </i>Specific to our clinic operations, the Company has an ongoing initiative to expand our Canadian market share through organic
    growth as well as strategic acquisitions and Joint Ventures of operating multidisciplinary primary health care clinics in markets
    we are currently located as well as new geographic markets. Specific to our Eldercare based operations, we intend to increase our
    Canada market share of providing contracted-occupational therapy and physiotherapy services to eldercare centric homes through network
    affiliation growth, new contract awards, and increased usage of telemedicine.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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"><i>Expand
    Operations into the United States through:</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">the
    introduction and deployment of our various interconnected technology platforms to deliver the Company&#8217;s array of primary care
    services and products.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">Establish
    micro clinics in existing facilities through partnerships with existing U.S. based operators of healthcare related services and products
    such as pharmacies and big-box retail outlets.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">The
    strategic acquisition of targeted U.S. operating clinics in key geographical areas.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">The
    strategic acquisition of targeted U.S. operating pharmacies in key geographical areas.</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9675;</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">Establishment
    of strategic affiliations, alliances and partnerships with existing U.S. health care provider facilities allowing us immediate access
    to their client base.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Develop
    and distribute effective personalized health and wellness product solutions by:</i> allowing for the customization of patient
    preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product innovation
    further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"></p>

<!-- Field: Page; Sequence: 94; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Open
    Micro-Clinic Facilities through our U.S. and Canada LA Fitness Master Facility License Agreements. </i>Micro-clinic facilities are
    reduced footprint clinics, primarily located within the footprint of box-store commercial enterprises, focused on providing both
    (i) multidisciplinary primary care and medical technology related services, and (ii) health and wellness products. Under the terms
    of our agreements with LA Fitness (U.S. and Canada), we are developing and opening micro-clinic facilities within the footprint of
    LA Fitness facilities throughout both the U.S. and Canada. Each micro-clinic exists through either third-party sub-license agreements
    or corporate sponsored arrangement. The Company&#8217;s LA Fitness based micro-clinic facilities will primarily provide outpatient
    physiotherapy and occupational therapy services.</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Further
    Development and Usage of NovoConnect and Telemedicine/Telehealth Medical Technology Platform.</i></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient&#8217;s home.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NovoConnect,
the Company&#8217;s proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company&#8217;s interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company&#8217;s
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient&#8217;s remote
location, the practitioner&#8217;s ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our eldercare operations, prior to COVID-19 our Telemedicine Medical Technology Platform was primarily focused on providing physiotherapy
related &#8220;virtual-care&#8221; services to both smaller and remote eldercare focused facilities to ensure access to service providers,
when needed; and continuity of care to eldercare patients without service providers in their area. With the profound impact COVID-19
has had on the delivery on delivery of healthcare services sector wide, operating under COVID-19 related authorized governmental proclamations
and directives, on April 1, 2020, we expanded our eldercare related Telemedicine Medical Technology Platform to include non-critical
resident reviews, exercise related activity and additional physiotherapy sessions, ensuring continuity of service for our long-term care
and retirement home clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Specific
to our Clinic based operations, the success of telemedicine has always depended on the adoption of virtual technology by clinicians,
medically licensed providers and the patient. A basic checklist approach to results allows both multidisciplinary clinicians and medically
licensed providers to remotely determine if direct medical attention is required rather than remote or virtual guidance to care. The
patient friendly telemedicine platform removes the traditional barrier represented by intimidating peripherals along with necessary precision
use and application of the peripherals to obtain accurate data necessary for appropriate diagnosis. A patient can now feel certain of
their role in the assessment process without sophisticated and exhaustive training.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 40.5pt; text-align: justify"></p>

<!-- Field: Page; Sequence: 95; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 40.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Develop
    and Launch our Remote Patient Monitoring Medical Technology Platform</i>. Beyond the traditional confines of in-clinic visits, our
    Remote Patient Monitoring Medical Technology Platform (&#8220;RPM platform&#8221; or &#8220;RPM&#8221;) provides clinicians and practitioners
    the ability to maintain an on-going continuous connection with their patient community extending patient care directly into the patient&#8217;s
    home. Through our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting
    and monitoring real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner.
    The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant
    diagnostic based proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application
    in the home environment is the first step in engaging patient retention to remote review.</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
with the re-opening of NHL&#8217;s corporate clinics post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, at the time of our clinic staff initiating patient check-in, NHL&#8217;s
staff is collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM license application. Our
clinic staff are actively working to educate our patients regarding the benefits of participating in our RPM Platform. In Canada, third
party insurance coverage for RPM related devices is now being reviewed for implementation nationwide. Currently, as documented and requested
by the clinician, insurance coverage is being approved on a case-by- case basis.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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"><i>Build
    an Intellectual Property and Patent Portfolio</i>. We intend to acquire or obtain licensing rights for Intellectual Property (IP)
    and patents related to health sciences and nano-formulation. When considering nano-formulation patent and IP assets, one specific
    area we intend to pursue relates to medical cannabis related medicines, beverages and foods infused with dry powder, liquid or oil
    with further formulation into creams and gels, allowing for oral, intravenous and/or transdermal delivery.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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"><i>Expand
    our Posture, Stride, and Kinetic Body Movement Scanning Technologies and Protocols.</i> When combined with decades of data harvesting
    and analysis, we believe these specialized technologies and protocols provide our clinics with the ability to deliver better healthcare,
    through early diagnosis and preventative health care strategies, to both our patients and patients under the care of other providers.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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"><i>Launch
    our Exclusive Medicinal Cannabidiol (&#8220;CBD&#8221;) Product Platform based in Canada. </i>As we continue to build our health
    science platform of services and products through the integration of technology and rehabilitative science, one component of our
    lateral business growth strategy includes developing business units centered on the direct control of the cultivation, processing,
    and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S.
    states. We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii)
    to provide relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for
    health care providers in place of prescribing opioids to patients.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter this market segment
with a unique integration model not readily available in the marketplace.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 96; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Contracts</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
contracts held with client homes and client companies follow standard formats and include generally accepted terms of reference. Specific
clauses within the NHL contracts for services contain language intended to (1) clarify which entity is the health information custodian
of the medical files (usually held by the client home or company), (2) define release of liability, (3) ensure privacy and confidentiality
of proprietary information or private health information, (4) define provisions of worker&#8217;s compensation clearance or benefits
for employees and/or contractors, (5) detail provisions of value-added items, services or programs, (6) set out terms and conditions
of the contract (often for a set number of years with an option to a renew), (7) provide for termination conditions, and (8) detail invoicing
and billing procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Competition</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
both Canada and the U.S., the primary healthcare service sector in which we operate is highly competitive. Specific to both our clinic
and eldercare operations, with a finite number of patients and corporate clients, companies providing multidisciplinary primary health
care services operate within an overlapping patient and client landscape.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
principal competitors include other multidisciplinary primary healthcare providers, clinics, pharmacies, other micro clinic-oriented
facilities, hospitals, and general primary care facilities. An important part of our business strategy is to continue making targeted
acquisitions of other multidisciplinary primary healthcare providers. However, reduced capacity, the passage of healthcare parity legislation,
and increased demand for multidisciplinary primary healthcare related services and products are likely to attract other potential buyers,
including diversified healthcare companies, other pure-play multidisciplinary primary healthcare providers, companies, and private equity
firms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 to the competition we face for acquisitions, we must also compete for patients. Patients are referred to our multidisciplinary
primary healthcare facilities through a number of different sources, including healthcare practitioners, public programs, other treatment
facilities, insurance providers, legal practitioners, and word of mouth from previously treated patients and their families, among others.
These referral sources may instead refer patients to other providers of services similar to ours.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is additional competition from non-traditional healthcare providers, such as holistic and Eastern medicine-based clinics. We believe
we can successfully compete based on providing high-quality specialized multidisciplinary primary health care services, products, meaningful
interconnected technology applications, competitive pricing, building and maintaining a solid reputation and our caregiver&#8217;s devotion
to maintaining the highest quality patient satisfaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Health
Insurance Plans</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
our ability to effectively compete for patients is impacted by commercial and managed care payor programs that influence patient choice
by offering health insurance plans that restrict patient choice of provider.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Canadian
Health Care System</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 97; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
History</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20,
2008, Novo Integrated was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company&#8217;s name was changed to Novo
Integrated Sciences, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
inception and through May 9, 2017, our activities and business operations were limited to raising capital, organizational matters and
the implementation of our business plan related to research, development, testing and commercialization of various alternative energy
technologies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
September 5, 2013, NHL was incorporated under the laws of Ontario province Canada. On September 16, 2013, Novo Assessments Inc., Novo
Community Care Inc, and Novo Healthnet Rehab Limited were formed, under the laws of Ontario province Canada, as wholly owned subsidiaries
of NHL. On September 20, 2013, Novo Community Care Inc.&#8217;s name was changed to Novo Peak Health Inc. On September 30, 2013, NHL
acquired substantially all the assets of the following operational Ontario Canada based entities, (i) Peak Health LTC Inc.; (ii) ICC
Healthnet Canada Inc. and its related companies; and (iii) Michael Gaynor Physiotherapy Professional Corporation, operating as Back on
Track. On November 18, 2014, Novo Healthnet Kemptville Centre, Inc., was formed under the laws of Ontario province Canada, with NHL owning
an 80% interest. On April 1, 2017, NHL purchased substantially all of the assets of APKA Health, an occupational therapy entity operating
in Ontario province Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Acquisition
of Novo Healthnet Limited</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">&#160;</span></p>

<p style="font: 10pt Times 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 25, 2017 (the &#8220;Effective Date&#8221;), the Company entered into a Share Exchange Agreement (the &#8220;Share Exchange Agreement&#8221;)
by and between (i) the Company; (ii) NHL; (iii) ALMC-ASAP Holdings Inc. (&#8220;ALMC&#8221;); (iv) Michael Gaynor Family Trust (the &#8220;MGFT&#8221;);
(v) 1218814 Ontario Inc. (&#8220;1218814&#8221;); and (vi) Michael Gaynor Physiotherapy Professional Corp.; and collectively ALMC, MGFT
and 1218814 herein referred to as &#8220;the NHL Shareholders&#8221;). Pursuant to the terms of the Share Exchange Agreement, the Company
agreed to acquire, from the NHL Shareholders, all of the shares of both common and preferred stock of NHL, held by the NHL Shareholders,
in exchange for the issuance by the Company, to the NHL Shareholders, shares of the Company&#8217;s common stock, such that following
the closing of the Share Exchange Agreement, the NHL Shareholders would own 16,779,741 restricted shares of Company common stock, representing
85% of the issued and outstanding Company common stock, calculated including all granted and issued options or warrants to acquire the
Company common stock as of the Effective Date, but to exclude shares of Company common stock that are subject to a then-current Regulation
S Offering that was undertaking by the Company (the &#8220;Exchange&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated Sciences, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Acquisition
of Executive Fitness Leaders</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">&#160;</span></p>

<p style="font: 10pt Times 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 1, 2017, the Company, NHL and Executive Fitness Leaders, located in Ottawa Ontario Canada, entered into an Asset Purchase Agreement,
pursuant to which NHL acquired substantially all of the assets of Executive Fitness Leaders in exchange for the issuance, by the Company,
of 38,411 restricted shares of its 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">&#160;</span></p>

<p style="font: 10pt Times 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>Formation
of Novomerica Health Group, Inc. in U.S.</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">&#160;</span></p>

<p style="font: 10pt Times 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 3, 2017, Novomerica Health Group, Inc. was incorporated, under the laws of the state of Nevada, as a wholly owned subsidiary
of Novo Integrated Sciences, Inc. for the purpose of expanding the Company&#8217;s operations into the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Novo
Peak Health Inc. Amalgamated with NHL</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">&#160;</span></p>

<p style="font: 10pt Times 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
September 25, 2018, Novo Peak Health, Inc. was amalgamated with Novo Healthnet Limited.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 98; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Assignment
of Joint Venture Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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 7, 2019, 2478659 Ontario Ltd. (&#8220;247&#8221;) and Kainai Cooperative (&#8220;Kainai&#8221;) entered into a Joint Venture
Agreement (the &#8220;Joint Venture Agreement&#8221;) for the purpose of developing, managing and arranging for financing of greenhouse
and farming projects involving hemp and cannabis cash crops on Kainai related lands, and developing additional infrastructure projects
creating jobs and food supply to local communities. On January 8, 2019, we and 247 entered into an Agreement of Transfer and Assignment,
pursuant to which 247 agreed to sell, assign and transfer to the Company all rights, contracts, contacts and any and all other assets
related in any way to the Joint Venture Agreement. Pursuant to the terms of the Joint Venture Agreement, as assigned to us, the parties
will work in a joint venture relationship with the Company providing the finance, development and operation of the project, including
sales, and Kainai providing the land and approvals for the development of the projects.</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">&#160;</span></p>

<p style="font: 10pt Times 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
joint venture will distribute to the Company and Kainai all net proceeds after debt and principal servicing and repayment allocation,
as well as operating capital allotment, on a ratio equal to 80% to the Company and 20% to Kainai.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Joint Venture Agreement has an initial term of 50 years and Kainai may renew the Joint Venture Agreement within five years of the expiry
of the initial term upon mutual 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">&#160;</span></p>

<p style="font: 10pt Times 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 30, 2019, pursuant to the terms of the Joint Venture Agreement, the Company issued 1,200,000 restricted common shares to 247
with a value of $21,600,000.</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"><i>&#160;</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"><i>Cloud
DX</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">&#160;</span></p>

<p style="font: 10pt Times 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 26, 2019, the Company entered into a Software License Agreement with Cloud DX, Inc., a medical device company, operating in
the United States and Canada that develops both hardware and related software for Remote Patient Monitoring Medical Technology Platform
and Chronic Care, that provides NHL with perpetual licensing rights to the Bundled Pulsewave PAD-1A USB Blood Pressure Device, related
software and up-to-date product releases. Additionally, the License Agreement provides NHL with conditional exclusive rights, over the
initial 5-year period, to sub-license and re-sell Bundled Pulsewave Devices and related software pursuant to the terms of the Software
License Agreement.</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">&#160;</span></p>

<p style="font: 10pt Times 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
Cloud DX platform allows NHL to further expand on its patient care philosophy of maintaining an on-going continuous connection with its
patient community, beyond the traditional confines of a clinic, extending oversight of patient care and monitoring directly into the
patient&#8217;s home through Remote Patient Monitoring Medical Technology Platform. The Cloud DX technology empowers a patient with real-time
vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner. The transfer of
vital information from home to clinic or patient to clinician further allows our clinicians and practitioners to deliver non-redundant
diagnostic based proactive multidisciplinary primary health care.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
with the re-opening of NHL&#8217;s corporate clinics, post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, as part of our clientele&#8217;s check-in and daily screening process we
are collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM application.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Acquisition
of Societe Professionnelle de Physiotherapie M Dignard, carrying on business as Action Plus Physiotherapy Rockland</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">&#160;</span></p>

<p style="font: 10pt Times 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 22, 2019, the Company and Societe Professionnelle de Physiotherapie M Dignard, carrying on business as Action Plus Physiotherapy
Rockland and providing physiotherapy and related ancillary services (&#8220;APPR&#8221;), entered into an Asset Purchase Agreement (&#8220;APA&#8221;)
pursuant to which APPR agreed to sell, assign and transfer to the Company, free and clear of all encumbrances, other than permitted encumbrances,
and the Company agreed to purchase from APPR all of APPR&#8217;s right, title and interest in and to all of its assets, with the exception
of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto, whether
owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 99; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the APA, the purchase price is determined as six times APPR&#8217;s purported EBITDA, equaling CAD$300,000, of which,
APPR (1) received a cash payment of CAD$175,000; and (2) was issued CAD$125,000 worth of the Company&#8217;s common stock, par value
$0.001, as restricted common shares pursuant to an exemption from registration as set forth in Regulation S under the Securities Act
of 1933, as amended (the &#8220;Securities Act&#8221;). Pursuant to the terms of the APA, APPR was issued 8,456 restricted common shares
of the Company&#8217;s common stock as consideration for the CAD$125,000 payment owed to APPR. On the business day immediately preceding
the closing date of the APA, determined as July 19, 2019, the CAD-to-USD conversion rate, per x-rates.com, was 0.7644 which converts
CAD$125,000 to $95,550 rounded to the nearest whole number dollar amount. Based on the determined 30-trading day closing average price
per share of $11.30, the calculated number of the Company&#8217;s restricted common shares issued to APPR was 8,456, which includes rounding
the calculation up to the nearest whole number of 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">&#160;</span></p>

<p style="font: 10pt Times 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
transaction closed on July 22, 2019. The purchase of these assets was not considered significant for accounting purposes; therefore,
pro forma financial statements were not presented.</span></p>

<p style="font: 10pt Times 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>&#160;</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"><i>LA
Fitness U.S. License Agreement &amp; Guaranty</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">&#160;</span></p>

<p style="font: 10pt Times 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
September 24, 2019, Novomerica, a wholly owned subsidiary of the Company, entered into a Master Facility License Agreement with Fitness
International, LLC and Fitness &amp; Sports Clubs, LLC (together with Fitness International, LLC, &#8220;LA Fitness U.S.&#8221;). The
Master Facility License Agreement was amended on February 4, 2020, pursuant to the terms of that certain First Amendment to Master Facility
License Agreement between Novomerica and Fitness International, LLC (&#8220;U.S. License Agreement&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the U.S. License Agreement, the parties agreed that from time to time as set forth in the U.S. License Agreement or as
the parties otherwise agree, Novomerica may wish to identify sublicensees to provide certain services in facilities operated by LA Fitness
U.S., and LA Fitness U.S. may desire to grant to such sublicenses the right to do the same. Upon execution of applicable documentation
as may be required by the U.S. License Agreement, the sublicensee (which may be Novomerica, if Novomerica desires to provide Services
(as hereinafter defined) itself) shall have the right, subject to the terms of the U.S. License Agreement, to (i) occupy and use, on
an exclusive basis, for the purposes of providing outpatient physical and/or occupational therapy as provided in the U.S. License Agreement
(the &#8220;Services&#8221;), with the applicable LA Fitness U.S. facility, and (ii) access and use, on a non-exclusive basis, for the
purpose of providing the Services, the applicable facility&#8217;s equipment and a pool lane, and (iii) use, on a non-exclusive basis,
the applicable facility&#8217;s common areas solely as necessary to access the facility&#8217;s service area, equipment and a pool lane.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the U.S. License Agreement, five separate initial licenses in Ohio were granted. Novomerica agreed to develop and open
for business (a) at least two of such facilities by June 30, 2020, (b) at least two additional facilities by September 30, 2020, and
(c) the final remaining facility by December 31, 2020 (&#8220;U.S. Development Schedule&#8221;). Pursuant to the terms of the U.S. License
Agreement, in the event that Novomerica fails to meet the U.S. Development Schedule, the initial licenses that Novomerica has developed
and opened for business will remain unaffected; however, Novomerica will lose the right to develop the remaining licenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
respect to each license granted under the U.S. License Agreement, for the period beginning as of the commencement date of each such license
and continuing until the expiration or earlier termination of such license, Novomerica shall pay to LA Fitness U.S. a monthly payment
in an agreed upon amount.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
sooner terminated as provided in the U.S. License Agreement, the term of the U.S. License Agreement shall expire simultaneously with
the expiration of earlier termination of the License Term (as such term is defined in the U.S. License Agreement) of the last remaining
license granted under the U.S. License 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">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the U.S. License Agreement, the Company entered into that certain Guaranty Agreement (the &#8220;U.S. Guaranty&#8221;)
dated September 24, 2019 by and between the Company and LA Fitness U.S. Pursuant to the terms of the U.S. Guaranty, the Company irrevocably
guaranteed the full, unconditional and prompt payment and performance of all of Novomerica&#8217;s obligations and liabilities under
the U.S. License Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 100; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 2020, as a result of guidelines issued by local, state, and federal authorities due to the COVID-19 pandemic, LA Fitness U.S. closed
all facilities nationwide. As a result, all contractual terms and conditions of our U.S. License Agreement are on hold, with intent to
amend the U.S. License Agreement and its timelines once &#8220;normal&#8221; activity resumes in the LA Fitness U.S. facilities. We cannot
guarantee that the (relevant) License Agreement will be amended to allow for an extension of its timeline. Currently, under both government
and internal corporate directives, LA Fitness U.S. is cautiously opening certain facilities to limited access and services. Opening of
our micro-clinic facilities may vary from state to state; however, our model plan to partner and sub-license with existing local clinic
ownership to launch and operate each LA Fitness U.S. based micro-clinic remains intact.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
to the ever-changing conditions surrounding the re-opening of LA Fitness U.S. facilities, we are unable to verify our schedule to commence
opening our micro-clinics, but we are tentatively planning on a target of early 2023. Furthermore, in our discussions with LA Fitness
U.S., all parties agree that the pandemic has created renewed awareness of health wellness as a lifestyle rather than as a treatment.
LA Fitness U.S. continues to indicate the desire to continue our contractual agreements upon LA Fitness U.S. re-opening facilities post-pandemic.
We believe that the addition of our micro-clinics to LA Fitness U.S. facilities further enhances the benefits available to the facilities&#8217;
membership by providing direct access to certain multidimensional primary healthcare services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>LA
Fitness Canada Amended and Restated License Agreement &amp; Amended and Restated Guaranty</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">&#160;</span></p>

<p style="font: 10pt Times 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 15, 2021, NHL entered into an Amended and Restated Master Facility License Agreement (the &#8220;Amended and Restated Canada
License Agreement&#8221;) with LAF Canada Company (&#8220;LA Fitness Canada&#8221;). The Amended and Restated Canada License Agreement
had the effect of (i) removing NHL&#8217;s obligation to develop and open a certain number of facilities within certain designated time
periods; and (ii) revising the default provisions such that certain defaults will result only in termination with respect to a specific
facility, rather than of the license itself. As a result of the Amended and Restated Canada License Agreement, NHL may continue to develop
and open additional facilities for business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the Amended and Restated Canada License Agreement, the Company entered into that certain Guaranty Agreement (the &#8220;Canada
Guaranty&#8221;) dated December 15, 2021 by and between the Company, Fitness International, LLC and LA Fitness Canada, pursuant to which
the Company irrevocably guaranteed the full, unconditional, and prompt payment and performance of all of NHL&#8217;s obligations and
liabilities under the Amended and Restated Canada License 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">&#160;</span></p>

<p style="font: 10pt Times 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>Intellectual
Property Asset Purchase Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the &#8220;APA&#8221;) by and
between the Company and 2731861 Ontario Corp. (the &#8220;Seller&#8221;), pursuant to which the Company agreed to purchase, and Seller
agreed to sell (the &#8220;Acquisition&#8221;), proprietary designs for an innovative cannabis dosing device, in addition to designs,
plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business
under the regulations of Health Canada (the &#8220;Intellectual Property&#8221;). Pursuant to the terms of the APA, the purchase price
of the Intellectual Property is 800,000 shares of restricted common stock of the Company. The Acquisition closed on December 17, 2019.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Joint
Venture Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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 19, 2019, the Company entered into that certain Joint Venture Agreement (the &#8220;JV Agreement&#8221;) between the Company
and Harvest Gold Farms Inc. (&#8220;HGF&#8221;) relating to the development, management and arrangement of medicinal farming projects
involving hemp and cannabis cash crops (the &#8220;Project&#8221;). Pursuant to the terms of the JV Agreement, the parties agreed to
work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and HGF
providing the land, farming expertise, biomass and necessary approvals for the development of the Project.</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">&#160;</span></p>

<p style="font: 10pt Times 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
initial term of the JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective date
of the JV Agreement. The Company and HGF may renew the JV Agreement within two years of the expiration of the initial term upon mutual
understanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 101; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
of the parties agreed to contribute to the start-up of the joint venture (the &#8220;JV&#8221;) 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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">The
    Company:</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">Complete
    and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Make
    arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related
    facilities.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Direct
    project finance model and selection of engineering, procurement, construction contracts and management service providers.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Arrange
    for product purchase contracts.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">HGF:</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">Provide
    the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Arrange
    for all required titled land for greenhouses and outdoor agriculture platforms.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Arrange
    for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the
    duration of the proposal (if possible).</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9675;</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">Provide
    elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and
    engineering.</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">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the JV Agreement, the Company agreed to maintain all financial records (in U.S. GAAP) of the JV, to provide quarterly
and annual reporting to all JV stakeholders, and to assign and direct operational staff from onset to agreement termination. The Company
agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase
product from the JV at a price of cost plus 5%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, the Company agreed to issue 200,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV
each fiscal year. Such common stock will be delivered to HGF via Novo Healthnet Limited exchangeable preferred shares. Any Company common
stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward
stock split, reverse stock split or other capitalization restructure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HGF
agreed, among other things, to grow medicinal agriculture crop at the highest standard, subject to independent third party biomass testing,
in the most profitable manner while maintaining the standards of excellence required to maintain elite status, and to provide a minimum
of 7,000 acres for the Primary Project. All staffing, including but not limited to, management, specialized or general labor requirements
for farming will be the sole responsibility of HGF.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Asset
Purchase Agreement to Acquire Generic Primary and Sub-primary Drug Formulations</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">&#160;</span></p>

<p style="font: 10pt Times 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 11, 2020, the Company and 2794512 Ontario Ltd., an Ontario Canada corporation, entered into an Asset Purchase Agreement pursuant
to which the Company acquired generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical
reference products related to usage as injectables, ophthalmic, and topical applications. In consideration, the Company issued 240,000
restricted shares of common stock that were valued at $876,000.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 102; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times 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>&#160;</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"><i>Reverse
Stock Split</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">&#160;</span></p>

<p style="font: 10pt Times 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 1, 2021, we effected a 1-for-10 reverse stock split of our common stock. We implemented the reverse stock split in connection
with our Nasdaq application. The reverse stock split was an action intended to fulfill the stock price requirements for listing on Nasdaq.
As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were exchanged for one share of common
stock, with any fractional shares being rounded up to the next higher whole share. The reverse stock split was approved by the Company&#8217;s
Board of Directors and by stockholders holding a majority of the Company&#8217;s voting power.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Approval
of Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan </i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board of Directors and shareholders adopted and approved on February 9, 2021, the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan, effective February 9, 2021 (the &#8220;Plan&#8221;), under which stock options, restricted stock, stock appreciation
rights, phantom stock and performance awards may be granted to officers, directors, employees and consultants. As of the date of this
prospectus, 4,500,000 of common stock are reserved for issuance under the Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</p>

<p style="font: 10pt Times 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>Shelf
Registration Statement</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">&#160;</span></p>

<p style="font: 10pt Times 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 22, 2021, the SEC declared effective the Company&#8217;s shelf registration statement on Form S-3 (File No. 333-254278) (the &#8220;Form
S-3&#8221;) originally filed on March 15, 2021. The Form S-3 is a shelf registration statement relating to (i) the offer from time to
time of securities having a maximum aggregate offering price of $75,000,000, and (ii) the resale by certain selling stockholders of up
to an aggregate of 597,352 shares of the Company&#8217;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">&#160;</span></p>

<p style="font: 10pt Times 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>Completion
of $8 Million Registered Direct Offering and Concurrent Private Placement for Warrants</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">&#160;</span></p>

<p style="font: 10pt Times 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 13, 2021, the Company completed the closing pursuant to a securities purchase agreement with certain accredited institutional investors
to purchase approximately $8,000,000 of its common stock in a registered direct offering under the Form S-3 and warrants to purchase
common stock in a concurrent private placement. The combined purchase price for one share of common stock and one warrant is $3.35.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Medical
Advisory Board</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">&#160;</span></p>

<p style="font: 10pt Times 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
April 2021, the Company formed a Medical Advisory Board. The initial members of the Medical Advisory Board are Dr. Joseph M. Chalil,
Dr. Michael G. Muhonen, and Dr. Zach P. Zachariah. The goal of the Medical Advisory Board is to provide the Company with important insight
and expertise as the Company expands its personalized consumer engagement across all aspects of the patient/practitioner relationship
through the integration of medical technology, advanced therapeutics, and rehabilitative sciences.</span></p>

<p style="font: 10pt Times 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>&#160;</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"><i>Acquisition
of PRO-DIP, LLC</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">&#160;</span></p>

<p style="font: 10pt Times 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
May 24, 2021, the Company completed the acquisition of PRO-DIP, a New York state limited liability company in the business of providing
nutritional oral energy and medicinal supplement pouches through a proprietary process, under the terms and conditions of a Share Exchange
Agreement, dated May 11, 2021, resulting in PRO-DIP being a wholly owned subsidiary of the Company. The Company issued 189,796 restricted
shares of common stock and $10,000 in cash as full consideration for the transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Acquisition
of Acenzia Inc.</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">&#160;</span></p>

<p style="font: 10pt Times 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
May 28, 2021, the Company and NHL entered into a Share Exchange Agreement (the &#8220;ACZ SEA&#8221;) by and among the Company and NHL,
on the one hand, and Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau, on
the other hand (collectively the &#8220;ACZ Shareholders&#8221;). On June 24, 2021, pursuant to the terms of the ACZ SEA, the acquisition
of Acenzia by NHL closed. The closing purchase price may be adjusted within 90 days of the closing date pending completion of an audit
and working capital requirement provisions (the &#8220;Post-Closing Purchase Price Adjustment&#8221;). On October 22, 2021, the parties
(i) set the final Purchase Price, as determined by the Post-Closing Purchase Price Adjustment, at a value of $14,162,795, and (ii) agreed
to the issuance of that number of NHL Exchangeable Shares (as defined in the ACZ SEA) exchangeable into 3,622,199 restricted shares of
Company common stock at an agreed upon price of $3.91 allotted for the ACZ Shareholders as provided for in the ACZ SEA. The price of
the Company&#8217;s common stock on the closing date was $2.55; therefore the purchase price for accounting purposes was $9,236,607.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 103; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Resale
Registration Statement on Form S-3</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 8, 2021, the Company filed a registration statement on Form S-3 (SEC File No. 333-256892) relating to the sale of an aggregate of
2,388,050 shares of the Company&#8217;s common stock by the selling stockholders identified in the prospectus that forms a part of the
registration statement. The shares are issuable upon the exercise of warrants purchased by the selling stockholders in a private placement
transaction exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;),
pursuant to a Securities Purchase Agreement dated April 9, 2021. The registration statement was declared effective by the SEC on June
15, 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">&#160;</span></p>

<p style="font: 10pt Times 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>Robert
Mattacchione Executive Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 18, 2021, the Company entered into an executive agreement (the &#8220;June 2021 Mattacchione Agreement&#8221;) with GPE Global Holdings
Inc., an entity controlled by Robert Mattacchione and through which Mr. Mattacchione agreed to provide services to the Company (&#8220;GPE&#8221;).
See Part III, Item 11, &#8220;Executive Compensation&#8221; for additional information regarding the June 2021 Mattacchione 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">&#160;</span></p>

<p style="font: 10pt Times 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>Christopher
David Appointment as Chief Operating Officer &amp; Employment Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 18, 2021, the Company entered into an employment agreement (the &#8220;June 2021 David Agreement&#8221;) with Christopher David,
the Company&#8217;s then-President and a member of the Company&#8217;s Board of Directors. Pursuant to the terms of the June 2021 David
Agreement, Mr. David agreed to serve as the Company&#8217;s President and Chief Operating Officer. See Part III, Item 11, &#8220;Executive
Compensation&#8221; for additional information regarding the June 2021 David 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">&#160;</span></p>

<p style="font: 10pt Times 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>Letter
of Intent to Acquire Pharmacies</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 30, 2021, the Company entered into a non-binding letter of intent to acquire seven pharmacies in the United States. The acquisition
of seven pharmacies, which collectively generated approximately $55 million in annualized revenue in 2020, would establish the Company&#8217;s
footprint in the U.S. with locations in Florida, Virginia, and Arizona. The Company believes that the daily patient interaction will
allow it to leverage its telehealth platform, mobile application (NovoConnect), on-site diagnostic capabilities such as Zgraft, and customized
nutrition and wellness product offerings, establishing the Company as a vertically integrated, multidisciplinary health care provider.
The proposed all-stock transactions contemplate the acquisition, by the Company, of a 50% interest in each pharmacy. The Company expects
to negotiate and enter into definitive agreements and to close the acquisitions during the second half of 2022.</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">&#160;</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"><i>MiTelemed+</i></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">&#160;</span></p>

<p style="font: 10pt Times 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
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the &#8220;MiTelemed+ JV&#8221;) with EK-Tech Solutions Inc.
(&#8220;EK-Tech&#8221;) to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation (&#8220;MiTelemed+&#8221;),
to operate, support, and expand access and functionality of EK-Tech&#8217;s enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$1,500,000, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for 185,000 restricted shares of Company&#8217;s common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV. The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech. As of May 31, 2022, the terms and conditions for the exchange of the NHL Exchangeable Special Shares
had not been met.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 104; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Terragenx
Share Exchange</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2021, the Company and NHL entered into that certain Share Exchange Agreement (the &#8220;Terra SEA&#8221;), dated as of
November 17, 2021, by and among the Company, NHL, Terragenx Inc. (&#8220;Terra&#8221;), TMS Inc. (&#8220;TMS&#8221;), Shawn Mullins,
Claude Fournier, and The Coles Optimum Health and Vitality Trust (&#8220;COHV&#8221; and collectively with TMS, Mr. Mullins and Mr. Fournier,
the &#8220;Terra Shareholders&#8221;). Collectively, the Terra Shareholders own 91% of the outstanding shares of Terra (the &#8220;Terra
Purchased Shares&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the &#8220;Purchase Price&#8221;)
of CAD$500,000 (approximately $398,050) (the &#8220;Exchange&#8221;). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company&#8217;s common stock
(the &#8220;NHL Exchangeable Shares&#8221;). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $3.35.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Exchange closed on November 17, 2021. At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of 910 shares
of Terra common stock, representing 91% of Terra&#8217;s outstanding shares, and (ii) a total of 100 NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of 118,821 restricted shares of the Company&#8217;s
common stock. As a result of the Exchange, NHL has 91% ownership of Terra and full control of the Terra business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, the Company will issue 500,000 shares of the Company&#8217;s common stock to Terry Mullins as part of an employment agreement
that is considered part of the purchase price. The price of the Company&#8217;s common stock on the closing date was $1.59; therefore
the purchase price for accounting purposes was $983,925. The Company acquired Terragenx to complement several of the Company&#8217;s
growth initiatives including (i) to build a health science related IP portfolio, and (ii) through either acquisition, internal development,
or third-party licensing distribute effective, personalized health and wellness product solutions allowing for the customization of patient
preventative care remedies and over-the-counter preventative and maintenance care solutions. From the date of acquisition until May 31,
2022, Terragenx had revenues of $1,521,348 and a net loss of $115,427.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition 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">&#160;</span></p>

<p style="font: 10pt Times 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>Mullins
Asset Purchase Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2021, the Company entered into that certain Asset Purchase Agreement (the &#8220;Mullins APA&#8221;), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins&#8217; right, title and interest in and to certain assets directly and indirectly related
to any and all iodine-based related products and technologies as specified in the Mullins APA (the &#8220;Mullins IP Assets&#8221;),
in exchange for a purchase price of CAD$2,500,000 (approximately $1,967,850) which is to be paid 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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a.</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">CAD$2,000,000
    (approximately $1,592,200) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the &#8220;Mullins IP Assets CAD$2m Shares&#8221;), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration and approval for all Mullins IP Assets, and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">b.</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">CAD$500,000
    (approximately $398,050) is to be issued in the form of 118,821 restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $3.35 per share. The price of
the Company&#8217;s common stock on the closing date was $1.59; therefore the purchase price for assets acquired (intellectual property)
by the payment of item (a) above was $755,701 and item (b) above was $188,925. The purchase price for item (a) above has been recorded
as a contingent liability at fair value in the accompanying unaudited condensed consolidated balance sheets since the conditions for
payment have not been met as of May 31, 2022. The amounts assigned to assets acquired are provisional. Therefore, this may result in
future adjustments to the provisional amounts as information is obtained about facts and circumstances that existed at the acquisition
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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 105; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Mullins APA includes customary representations and warranties and closing conditions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times 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>Jefferson
Street Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Jefferson SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC (&#8220;Jefferson&#8221;). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
1,000,000 restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $750,000 (the
&#8220;Jefferson Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the Jefferson SPA, on November 17, 2021, Terra issued to Jefferson a secured convertible promissory note (the &#8220;Jefferson
Note&#8221;) with a maturity date of May 17, 2022 (the &#8220;Maturity Date&#8221;), in the principal amount of $937,500. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $937,500 (the
&#8220;Principal Amount&#8221;), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of 1% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (ii) the maximum rate allowed by law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company&#8217;s
common stock at a conversion price of $3.35 per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson&#8217;s election, on not less than 61 days&#8217; prior notice
to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2021, Jefferson paid the Jefferson Purchase Price of $750,000 in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company&#8217;s behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson&#8217;s discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">At
    Jefferson&#8217;s option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.</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">&#160;</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">&#9679;</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">All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.</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">&#160;</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">&#9679;</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">Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p>

<!-- Field: Page; Sequence: 106; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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">&#160;</span></p>

<p style="font: 10pt Times 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
Jefferson SPA and the Jefferson Note contain customary events of default relating to, among other things, payment defaults, breach of
representations and warranties, and breach of provisions of the Jefferson Note or Jefferson SPA.</span></p>

<p style="font: 10pt Times 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>&#160;</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"><i>Jefferson
Street Capital Promissory Notes Payment and Extension</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $1.875 million convertible notes
for a payment of $192,188. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to November 29, 2022 with
a principal amount face value of $937,500 and interest rate that shall accrue at a rate equal to one percent per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Jefferson
Street Capital Common Stock Purchase Warrant</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
on November 17, 2021, pursuant to the terms of the Jefferson SPA, the Company issued to Jefferson a common stock purchase warrant (the
&#8220;Jefferson Warrant&#8221;) for the purchase of 111,940 shares of the Company&#8217;s common stock. The per share exercise price
under the Jefferson Warrant is, subject to adjustment as described therein, $3.35. The Jefferson Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
foregoing summary of the material terms of the Jefferson Warrant is not complete and is qualified in its entirety by reference to the
full text of the Jefferson Warrant, a copy of which is filed herewith as Exhibit 10.5 and incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Platinum
Point Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Platinum SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC (&#8220;Platinum&#8221;). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum 1,000,000
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $750,000 (the &#8220;Platinum
Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the Platinum SPA, on November 17, 2021, Terra issued to Platinum a secured convertible promissory note (the &#8220;Platinum
Note&#8221;) with a maturity date of May 17, 2022 (the &#8220;Maturity Date&#8221;), in the principal amount of $937,500. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $937,500 (the &#8220;Platinum
Principal Amount&#8221;), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of 1% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
June 1, 2022, the Company paid the balance owed on the Platinum Point Note for an aggregate payment of $948,874, including all principal
and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Platinum
Point Capital Common Stock Purchase Warrant</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
on November 17, 2021, pursuant to the terms of the Platinum SPA, the Company issued to Platinum a common stock purchase warrant (the
&#8220;Platinum Warrant&#8221;) for the purchase of 111,940 shares of the Company&#8217;s common stock. The per share exercise price
under the Platinum Warrant is, subject to adjustment as described therein, $3.35. The Platinum Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 107; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>December
2021 Registered Direct Offering</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">&#160;</span></p>

<p style="font: 10pt Times 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 14, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor (the &#8220;Purchaser&#8221;)
pursuant to which the Company agreed to issue to the Purchaser and the Purchaser agreed to purchase (the &#8220;Purchase&#8221;), in
a registered direct offering, (i) $16,666,666 aggregate principal amount of the Company&#8217;s senior secured convertible notes, which
notes are convertible into shares of the Company&#8217;s common stock, under certain conditions (the &#8220;Notes&#8221;); and (ii) warrants
to purchase up to 5,833,334 shares of the Company&#8217;s common stock (the &#8220;Warrants&#8221;). The securities, including up to
68,557,248 shares of common stock issuable upon conversion under the Notes and up to 5,833,334 shares of common stock issuable upon exercise
of the Warrants, are being offered by the Company pursuant to an effective shelf registration statement on Form S-3 (File No. 333-254278),
which was declared effective by the SEC on March 22, 2021. The Purchase closed on December 14, 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">&#160;</span></p>

<p style="font: 10pt Times 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
Notes have an original issue discount of 10%, resulting in gross proceeds to the Company of $15,000,000. The Notes bear interest of 5%
per annum and mature on June 14, 2023, unless earlier converted or redeemed, subject to the right of the Purchaser to extend the date
under certain circumstances. The Company will make monthly payments on the first business day of each month commencing on the calendar
month immediately following the sixth month anniversary of the issuance of the Notes through June 14, 2023, the maturity date, consisting
of an amortizing portion of the principal of each Note equal to $1,388,888 and accrued and unpaid interest and late charges on the Notes.
All amounts due under the Notes are convertible at any time, in whole or in part, at the holder&#8217;s option, into common stock at
the initial conversion price of $2.00, which conversion price is subject to certain adjustments; provided, however, that the Notes have
a 9.99% equity blocker. If an event of default occurs, the holder may convert all, or any part, of the principal amount of a Note and
all accrued and unpaid interest and late charge at an alternate conversion price, as described in the Notes. Subject to certain conditions,
the Company has the right to redeem all, but not less than all, of the remaining principal amount of the Notes and all accrued and unpaid
interest and late charges in cash at a price equal to 135% of the amount being redeemed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Warrants are exercisable at an exercise price of $2.00 per share and expire on the fourth year anniversary of December 14, 2021, the
initial issuance date of the Warrants.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Share
Exchange Agreement to Acquire 50.1% of 12858461 Canada Corp.</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">&#160;</span></p>

<p style="font: 10pt Times 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 1, 2022, the Company and NHL completed a Share Exchange Agreement (the &#8220;1285 SEA&#8221;) with 12858461 Canada Corp. (&#8220;1285&#8221;),
a Canada federal corporation in the business of providing clinic-based physiotherapy and related ancillary services and products, and
Prashant A. Jani, a Canadian citizen and sole shareholder of 1285 (the &#8220;1285 Shareholder&#8221;), to acquire 50.1% ownership of
1285 for a purchase price of $68,000 (the &#8220;1285 Purchase Price&#8221;) paid with the issuance, by NHL to the 1285 Shareholder,
of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of exchange into an allotment of 17,000
restricted shares of the Company&#8217;s common stock (the &#8220;Parent 1285 SEA Shares&#8221;) at the determination of the 1285 Shareholder.
The number of Parent 1285 SEA Shares was calculated by dividing the 1285 Purchase Price by $4.00 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Asset
Purchase Agreement with Poling Taddeo Hovius Physiotherapy Professional Corp., operating as Fairway Physiotherapy and Sports Injury Clinic</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">&#160;</span></p>

<p style="font: 10pt Times 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 1, 2022, the Company and NHL completed an Asset Purchase Agreement (the &#8220;PTHPC APA&#8221;) with Poling Taddeo Hovius Physiotherapy
Professional Corp. (&#8220;PTHPC&#8221;), operating a clinic-based physiotherapy, rehabilitative, and related ancillary services and
products business known as Fairway Physiotherapy and Sports Injury Clinic (&#8220;FAIR&#8221;), and Jason Taddeo, a Canadian citizen
and the sole shareholder of PTHPC (the &#8220;PTHPC Shareholder&#8221;), Under the terms and conditions of the PTHPC APA, PTHPC agreed
to sell, assign and transfer to NHL, free and clear of all encumbrances, other than permitted encumbrances, and NHL agreed to purchase
from PTHPC all of PTHPC&#8217;s right, title and interest in and to all of its assets related to FAIR and the FAIR Business, with the
exception of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto,
whether owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated. Under the
terms and conditions of the PTHPC APA, the purchase price is $627,000 (the &#8220;FAIR Purchase Price&#8221;) paid with the issuance,
by NHL to the PTHPC Shareholder, of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of
exchange into an allotment of 156,750 restricted shares of the Company&#8217;s common stock (the &#8220;Parent PTHPC APA Shares&#8221;)
at the determination of the PTHPC Shareholder. The number of Parent PTHPC APA Shares was calculated by dividing the FAIR Purchase Price
by $4.00 per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 108; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->104<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><i>PRO-DIP
Patent Issued</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">&#160;</span></p>

<p style="font: 10pt Times 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 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the U.S. Patent and Trademark Office. The &#8216;965 patent relates
to PRO-DIP&#8217;s novel technology for manufacturing its oral supplement pouches.</span></p>

<p style="font: 10pt Times 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>&#160;</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"><i>Membership
Interest Purchase Agreement with Clinical Consultants International LLC</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">&#160;</span></p>

<p style="font: 10pt Times 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 17, 2022, the Company entered into a Membership Interest Purchase Agreement (the &#8220;CCI Agreement&#8221;) by and among the
Company, Clinical Consultants International LLC (&#8220;CCI&#8221;), each of the members of CCI (the &#8220;Members&#8221;), and Dr.
Joseph Chalil as the representative of the Members.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the CCI Agreement, the parties agreed to enter into a business combination transaction (the &#8220;CCI Acquisition&#8221;),
pursuant to which, among other things, the Members will sell and assign to the Company all of their membership interests of CCI, in exchange
for a total of 800,000 restricted shares of the Company&#8217;s common stock (the &#8220;Exchange Shares&#8221;). The Exchange Shares
will be apportioned among the Members pro rata based on their respective membership interest ownership percentage of CCI. Following the
closing of the CCI Acquisition (the &#8220;Closing&#8221;), the Company will own 100% of the issued and outstanding membership interests
of CCI, and the Members or their designees will collectively own 800,000 restricted shares of the Company&#8217;s common stock. The 800,000
restricted shares of common stock were issued on April 7, 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">&#160;</span></p>

<p style="font: 10pt Times 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 the terms of the CCI Agreement, the Company agreed to (i) name, at the Closing, Dr. Chalil as the Chief Medical Officer of the Company
and the President of Novomerica Healthcare Group, Inc., which is a wholly owned subsidiary of the Company, (ii) enter into an employment
agreement with Dr. Chalil, and (iii) name Dr. Chalil to the Company&#8217;s Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
CCI Agreement may be terminated under certain customary and limited circumstances prior to the Closing, including by either party if
the conditions to Closing of an opposing party have not been satisfied or waived by the applicable party on or prior to April 15, 2022.
The CCI Acquisition closed on April 5, 2022. See &#8220;&#8212;Closing of CCI Acquisition&#8221; below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Restricted
Stock Issuance for 2-year Independent Contractor Agreements</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">&#160;</span></p>

<p style="font: 10pt Times 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 18, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor 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">&#160;</span></p>

<p style="font: 10pt Times 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 18, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement.</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">&#160;</span></p>

<p style="font: 10pt Times 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>Closing
of CCI Acquisition</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">&#160;</span></p>

<p style="font: 10pt Times 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 5, 2022, the CCI Acquisition closed. As a result, immediately after the Closing on April 5, 2022, the Company owned 100% of the
issued and outstanding membership interests of CCI. On April 7, 2022, the Company issued an aggregate of 800,000 restricted shares of
the Company&#8217;s common stock to the Members in connection with the CCI Acquisition and pursuant to the terms of the CCI 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">&#160;</span></p>

<p style="font: 10pt Times 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>Appointment
of Dr. Chalil as the Company&#8217;s Chief Medical Officer and President of Novomerica Healthcare Group, Inc.</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">&#160;</span></p>

<p style="font: 10pt Times 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
connection with the closing of the CCI Acquisition and pursuant to the terms of the CCI Agreement, on April 5, 2022, the Company named
Dr. Chalil as the Company&#8217;s Chief Medical Officer, and the President of Novomerica Healthcare Group, Inc., a wholly owned subsidiary
of the Company formed for expansion of certain medically related business in the U.S. (&#8220;NHG&#8221;). Pursuant to the terms of the
CCI Agreement, the Company expects to appoint Dr. Chalil as a member of the Company&#8217;s Board of Directors in the near future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 109; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->105<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Chalil
Employment Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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
connection with Dr. Chalil&#8217;s appointment as the Company&#8217;s Chief Medical Officer and NHG&#8217;s President, the Company entered
into an executive agreement (the &#8220;Chalil Agreement&#8221;) with Dr. Chalil on April 5, 2022. Pursuant to the terms of the Chalil
Agreement, the Company agreed to pay Dr. Chalil an annual base salary of $400,000. In addition, the Company agreed to pay Dr. Chalil
an amount equal to 10% of the net income of CCI in excess of $450,000 for each calendar year during the term of the Chalil Agreement
(the &#8220;Revenue Share Payment&#8221;).</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
Chalil will also receive bonuses based on increases in the Company&#8217;s market cap valuation (&#8220;MCV&#8221;) from the date of
the Chalil Agreement, with the following milestone bonus parameters:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</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">For
    each and every $50 million Company MCV increase sustained for a period of not less than 30 days (the &#8220;50M Bonus Event&#8221;),
    Dr. Chalil will receive $250,000, or 0.5% of $50 million, in Company common stock. For the sake of clarity, Dr. Chalil will only
    be issued compensation based on $50 million MCV increments; there will be no compensation issued for anything above $50 million until
    the subsequent $50 million MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event
    stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested
    by Dr. Chalil, and held as an allocation to Dr. Chalil, until the requisition date as provided in writing, by Dr. Chalil, to the
    Company, and (ii) 50% registered shares from the Company&#8217;s current active incentive plan within 30 days of the respective 50M
    Bonus Event.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</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">Upon
    the Company sustaining a MCV of $2 billion for no less than 30 days (the &#8220;2B Bonus Event&#8221;), Dr. Chalil will receive $20
    million, or 1% of $2 billion, in restricted shares of Company common stock. The 2B Bonus Event stock will be issued within 30 days
    of the 2B Bonus Event or at a later date as requested by Dr. Chalil, and held as an allocation to Dr. Chalil, until Dr. Chalil provides
    the Company with written instructions requesting the specific stock issuance date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</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">For
    each additional $1 billion MCV, beyond the 2B Bonus Event and commencing when the Company MCV reaches $3 billion sustained for no
    less than 30 days, Dr. Chalil will receive $10 million, or 1% of $1 billion, in restricted shares of the Company&#8217;s common stock.
    Dr. Chalil may choose to have this stock issued within 30 days of each additional $1 billion MCV event or at a later date as requested
    by Dr. Chalil, and held as an allocation to Dr. Chalil, until Dr. Chalil provides the Company with written instructions requesting
    the specific stock issuance date.</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">&#160;</span></p>

<p style="font: 10pt Times 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 may also issue to Dr. Chalil equity awards as determined by the Board of Directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
term of the Chalil Agreement ends on the earlier of (i) April 5, 2025, and (ii) the time of the termination of Dr. Chalil&#8217;s employment
pursuant to the terms of the Chalil Agreement. The term of the Chalil Agreement will be automatically extended for one or more additional
terms of one year each unless either party provided notice to the other party of their desire to not renew at least 30 days prior to
expiration of the then-current 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">&#160;</span></p>

<p style="font: 10pt Times 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 may terminate the Chalil Agreement at any time for Cause (as defined in the Chalil Agreement) or without Cause, and Dr. Chalil
may terminate the Chalil Agreement at any time with or without Good Reason (as defined in the Chalil Agreement. If the Company terminates
the Chalil Agreement without Cause or Dr. Chalil terminates the Chalil Agreement with Good Reason, (i) the Company will pay to Dr. Chalil
any base salary, bonuses, and benefits then owed or accrued, and any unreimbursed expenses incurred by Dr. Chalil in each case through
the termination date; (ii) the Company will pay to Dr. Chalil, in one lump sum, an amount equal to the greater of (1) the base salary
that would have been paid to Dr. Chalil for the remainder of the then-current term, and (2) the total base salary that would have been
paid to Dr. Chalil for a one year period based on the base salary as of the date of termination, and the Revenue Share Payment for the
calendar year in which such termination occurs; and (iii) anyprice allocation at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 110; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->106<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent
Developments</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Coronavirus
(COVID-19)</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">&#160;</span></p>

<p style="font: 10pt Times 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
</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 2019, a novel strain of coronavirus (COVID-19)
emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19 pandemic having been reported throughout both Canada
and the United States, certain national, provincial, state and local governmental authorities issued proclamations and/or directives
aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company closed all corporate clinics for all in-clinic
non-essential services to protect the health and safety of its employees, partners, and patients. Commencing in May 2020, the Company
was able to begin providing some services, and was fully operational again in June 2020. As of May 31, 2022, all corporate clinics were
open and fully operational, with staffing shortages in some facilities due to ongoing COVID-19 residual impact, while following all mandated
guidelines and protocols from Health Canada, the Ontario Ministry of Health, and the respective disciplines&#8217; regulatory Colleges
to ensure a safe treatment environment for our staff and clients, and our eldercare operations are fully operational. In addition, Acenzia,
Terragenx, PRO-DIP, and CCI are open and fully operational, with staffing shortages due to ongoing COVID-19 residual impact, while following
all local, state, provincial, and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
The Company intends to commence pilot projects for each joint venture in the period ended August 31, 2022. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 quarter ended May 31, 2022, the Company&#8217;s total revenue from all clinic and eldercare related contracted services was $2,199,889,
representing a 7.6% decrease of $181,085 compared to $2,380,974 during the same period in 2021. This decrease is primarily due to a COVID-19
surge in Ontario province Canada and COVID-19 staffing related shortages limiting clinic and eldercare patient-practitioner direct personal
interaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
all of the Company&#8217;s business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company&#8217;s operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
capital requirements going forward will consist of financing our operations until we are able to reach a level of revenues and gross
margins adequate to equal or exceed our ongoing operating expenses. We do not have any credit agreement or source of liquidity immediately
available to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><i>Shelf
Registration Statement</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">&#160;</span></p>

<p style="font: 10pt Times 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 28, 2022, the SEC declared effective the Company&#8217;s shelf registration statement on Form S-3 (File No. 333-264360) (the &#8220;Form
S-3&#8221;) originally filed on April 18, 2022. The Form S-3 is a shelf registration statement relating to the sale of 223,880 shares
of our common stock issuable to the selling stockholders upon exercise of certain warrants, currently held by the respective selling
stockholders, with an exercise price of $3.35 which expire on November 17, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Restricted
Stock Issuances</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">&#160;</span></p>

<p style="font: 10pt Times 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
May 2, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April 20,
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">&#160;</span></p>

<p style="font: 10pt Times 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
May 11, 2022, the Company issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated May
28, 2021 and closed on June 24, 2021.</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">&#160;</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>

<!-- Field: Page; Sequence: 111; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->107<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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">&#160;</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"><i>Share
Issuance Under Registered Direct Offering of Convertible Notes</i></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">&#160;</span></p>

<p style="font: 10pt Times 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 three month period ended May 31, 2022, the Company issued 623,929 shares of common stock as consideration for payment of an aggregate
principal amount of $1,244,444 and an aggregate interest amount of $3,405 on the $16.66m+ convertible notes. The shares were issued pursuant
to an effective shelf registration statement on Form S-3 (File No. 333-254278), which was declared effective by the SEC on March 22,
2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times 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>Promissory
Notes Payment</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 1, 2022, the Company paid the balance owed on one of two Terragenx $1.875 million convertible notes for an aggregate payment of
$948,874, including all principal and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Notes Payment and Extension</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $1.875 million convertible notes
for a payment of $192,188. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to November 29, 2022 with
a principal amount face value of $937,500 and interest rate that shall accrue at a rate equal to one percent per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Note Amortization Payment</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 14, 2022, the Company made a cash payment in the aggregate amount of $1,391,589 for the monthly Amortization Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Dalcourt
and Gaynor Board of Directors Compensation</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 29, 2022, the Board granted Pierre Dalcourt 250,000 shares of common stock pursuant to the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan registered on a Form S-8 filed by the Company with the Securities and Exchange Commission on February 19, 2021 (Commission
File No. 333-253289 (the &#8220;2021 Plan&#8221;) as consideration for over 5-years of service to the Board without having received compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
June 29, 2022, the Board granted Michael Gaynor 50,000 shares of common stock pursuant to the 2021 Plan as consideration for over 5-years
of service to the Board without having received compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>BOD
and Committee Changes</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 30, 2022, Robert Oliva, Michael Gaynor and Pierre Dalcourt resigned as members of the Board of Directors. Also, effective June 30,
2022, (i) Sarfaraz Ali was appointed as a member of the Board of Directors; (ii) the size of the Board of Directors was reduced from
seven to five members. The Board of Directors has undertaken a review of Mr. Ali&#8217;s independence and determined that Mr. Ali does
not have a material relationship with the Company that could compromise his ability to exercise independent judgment in carrying out
his responsibilities and that Mr. Ali is &#8220;independent&#8221; as that term is defined under the listing standards of The Nasdaq
Stock Market LLC. As a result, effective June 30, 2022, following the aforementioned Board changes, a majority of the Company&#8217;s
Board of Directors is independent. As compensation for Mr. Ali&#8217;s services as a director, it is expected that the Board will grant
to Mr. Ali common stock with a fair market value of $75,000. As of June 30, 2022, the Board consists of the following 5 members:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert
Mattacchione</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher
David</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alex
Flesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
Pope</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sarfaraz
Ali</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
June 30, 2022, the Board of Directors appointed Mr. Ali to serve as a member of the Audit Committee, the Compensation Committee and the
Nominating and Corporate Governance Committee. As of June 30, 2022, the Board committee chairs and members 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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Audit
    Committee</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Compensation</b></span></p>
                                                                                <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Committee</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 34%; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: imes New Roman, Times, Serif; font-size: 10pt"><b>Nominating and Corporate</b></span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Governance Committee</b></span></p></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">Michael
    Pope</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">&#160;</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">Chair</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">&#160;</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">Member</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">&#160;</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">Member</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">Sarfaraz
    Ali</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">&#160;</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">Member</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">&#160;</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">Chair</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">&#160;</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">Member</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">Alex
    Flesias</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">&#160;</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">Member</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">&#160;</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">Member</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">&#160;</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">Chair</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 112; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->108<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Note Payment</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">&#160;</span></p>

<p style="font: 10pt Times 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
June 30, 2022, the Company paid the balance owed on an Acenzia promissory note for an aggregate payment of $5,300,000, including all
principal and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Restricted
Stock Issuance for Independent Contractor Agreement</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">&#160;</span></p>

<p style="font: 10pt Times 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 5, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor 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">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Note Conversion</i></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">&#160;</span></p>

<p style="font: 10pt Times 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 14, 2021, the Company issued to certain accredited institutional investors senior secured convertible notes, which notes are
convertible into shares of the Company&#8217;s common stock, under certain conditions. On July 12, 2022, a note holder converted $25,000
in principal and $143 in interest of these notes resulting in the issuance, by the Company, of 12,572 shares of common stock to the noteholder.
The shares were issued on July 13, 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">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Note Amortization Payment</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">&#160;</span></p>

<p style="font: 10pt Times 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 14, 2022, the Company made a cash payment in the aggregate amount of $1,474,496 for the monthly Amortization Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes.</span></p>

<p style="font: 10pt Times 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>&#160;</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"><i>Changes
in Certifying Accountant</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
July 27, 2022, SRCO Professional Corporation resigned as the Company&#8217;s independent registered public accounting firm due to the
rapid growth of the Company and SRCO Professional Corporation&#8217;s resource constraints. On July 27, 2022, the Company&#8217;s Board
of Directors appointed Fruci &amp; Associates II, PLLC as the Company&#8217;s new independent registered public accounting firm. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Promissory
Note Amortization Payment</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">&#160;</span></p>

<p style="font: 10pt Times 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 14, 2022, the Company made a cash payment in the aggregate amount of $1,441,470 for the monthly Amortization Payment pursuant
to the terms and conditions of the $16.66m+ convertible notes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Government
Regulation and Health Care Regulation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Canada</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Canada, some health care services are public, some are private and there are a number of different entities involved in regulating and
providing their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is
generally restricted to &#8220;medically necessary&#8221; hospital and physician services, and provincial or territorial drug plans that
provide access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly
funded services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed &#8220;medically necessary&#8221; (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis. See &#8220;Risks Related to our Multidisciplinary Primary
Health Care Business&#8221;.</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">&#160;</span></p>

<p style="font: 10pt Times 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>Federal/Provincial
Government Division of Power</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">&#160;</span></p>

<p style="font: 10pt Times 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
is the case for many important industries and economic sectors, neither the federal, nor the provincial/territorial level of government
has exclusive jurisdiction over health. Instead, the Constitution Act, 1867, divides the legislative powers relevant to the regulation
of the delivery of health products and services between the federal and provincial levels of government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 113; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->109<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
federal government is responsible for regulating important aspects of various health industries or sectors including the regulation of
selling, importing, distributing and marketing of drugs and medical devices and maintains significant influence over health policy and
national objectives through the use of its spending power.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
provincial/territorial level of government has comprehensive authority over the delivery of health care services. Other examples of provincial
responsibility include the regulation of hospitals and other health facilities, administration of health insurance plans, distribution
of prescription drugs and regulation of health professionals.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
many health industry sectors are subject to at least some degree of regulation or oversight by both levels of government.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Canada&#8217;s
National Health Insurance Program</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada&#8217;s
&#8220;national&#8221; health insurance program, a publicly funded single-payer system often referred to as &#8220;Medicare,&#8221; is
designed to ensure that all Canadian residents have universal access to medically necessary hospital and physician services through the
provincial and territorial health care insurance plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>The
Canada Health Act</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">&#160;</span></p>

<p style="font: 10pt Times 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
Canada Health Act is the federal legislation that provides the foundation for the Canadian health care system. The Act is administered
by Health Canada, the federal department with primary responsibility for maintaining and improving the health of Canadians. However,
neither the Canada Health Act nor Health Canada have direct authority to regulate the health insurance plans that give effect to the
publicly funded health insurance system that is in place across the country. Instead, the Act establishes certain values and principles
and sets out criteria and conditions that each publicly funded health insurance plan is required to meet in order to qualify for federal
funding through the Canada Health Transfer. As federal funding is critical to the ability to fund &#8220;medically necessary&#8221; hospital
and physician services, each provincial and territorial health insurance plan must satisfy the requirements of public administration;
universality; portability; comprehensiveness; and accessibility.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notably,
these requirements relate only to funding and administration and establish broad principles rather than a prescriptive code. In addition,
the Canada Health Act is silent with respect to the delivery of health services and does not prohibit or discourage the delivery of insured
health services by the private sector. As a result, there is significant variation in the funding and administration of health insurance
plans from one jurisdiction to another. However, most provinces permit the delivery of a broad range of publicly funded health services
through a combination of both public and private providers. Indeed, many publicly funded services in Canada are privately delivered.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
requirement that publicly funded health insurance plans be comprehensive requires that &#8220;medically necessary&#8221; hospital and
physician services be covered. If a service is determined to be &#8220;medically necessary&#8221; then the full cost of the service must
be covered by the public plan. However, the term is not defined and the services that must be covered are intentionally and broadly defined
in order to accommodate the ability of each province and territory to make its own coverage decisions within the context of its unique
fiscal and political environment. Typically, such decisions are made in consultation with the relevant medical associations in the jurisdiction.
However, determining whether a particular service is &#8220;medical necessary&#8221; is a determination that has both a fiscal and political
dimension. Ultimately, these coverage decisions are decisions about the allocation of scarce public resources.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
products and services available to Canadians through the publicly funded health insurance system are supplemented by a wide array of
health products and services that are not, as a general matter, subject to coverage under the public health insurance plans. For example,
prescription drug coverage, dental services and vision care are generally provided on a private payer basis. However, many jurisdictions
provide coverage for these types of services to seniors and those who face financial or other barriers to privately funded health care.
There are also a growing number of providers that offer non-medically necessary ancillary health services. Examples include elective
surgical or cosmetic procedures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 114; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->110<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Regulation
of Health Professionals and Health Facilities</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health
professionals and health care facilities are subject to federal laws of general application, but the regulation of such matters is largely
a matter of provincial jurisdiction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Professionals</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
legislation, the provinces have delegated the regulation of health professionals to self-governing professional bodies (with varying
degrees of discretion). Such legislation generally seeks to protect the public through a combination of &#8220;input regulations&#8221;
that focus on who is entitled to provide a particular health service and &#8220;output regulations&#8221; that focus on the quality and
delivery of the service being provided. Such regulations also generally include conflict of interest (or anti-kickback) provisions, as
such matters are generally dealt with as part of the regulation of health professions rather than the regulation of health facilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Health
industry participants that offer a particular service need to understand how the service is regulated. If the service involves the performance
of a regulated or controlled act (i.e., acts that can only be performed by a particular category or categories of regulated health professionals
or their delegates) then the involvement of one or more duly qualified health professionals will likely be required. Also, it may be
necessary to implement certain protocols and procedures in order to comply with the requirements of the regulatory colleges that govern
the practices of any such professionals. Complying with such requirements can have significant commercial implications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Health
Facilities</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
a regulated health facility can be challenging and often involves a degree of regulatory risk.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Residential
health care facilities other than hospitals, such as nursing homes, long-term care facilities, pharmacies, laboratories and specimen
collection clinics are, in most jurisdictions, privately owned and operated pursuant to provincial licenses and oversight. However, the
degree to which such health facilities and other providers are regulated generally depends on the nature of the products and services
being provided.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
operation of health facilities by private sector entities still typically involves some element of reimbursement through public funds.
Where public funds are being used to acquire goods and services, additional accountability measures such as procurement requirements
often apply.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Regulation
of Drugs</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">&#160;</span></p>

<p style="font: 10pt Times 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
process of obtaining marketing authorizations and approvals of prescription drugs is administered by Health Canada&#8217;s Therapeutic
Products Directorate (&#8220;TPD&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
TPD applies the Food and Drugs Act and the regulations applicable to prescription drugs to ensure that drug products sold in Canada are
safe and effective. No drug product can be offered for sale in Canada unless and until, after review, it is issued a marketing authorization
by Health Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 to its review of drug products, Health Canada is responsible for the ongoing monitoring of drug products being sold in Canada,
as well as the regulation of good manufacturing practices and establishment licenses, which are required in connection with the import,
manufacture, distribution and/or sale of drug products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>The
Patented Medicines Prices Review Board</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">&#160;</span></p>

<p style="font: 10pt Times 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
Patented Medicines Prices Review Board (&#8220;PMPRB&#8221;) is an independent quasi-judicial body created in 1987 under amendments to
the Patent Act. The PMPRB is responsible for regulating the prices that patentees charge for prescription and non-prescription patented
drugs sold in Canada. Based on a review of the information required to be filed by a patentee, the PMPRB considers whether the price
of a medicine appears excessive based on certain factors including: (i) the prices that the patented medicine is sold in the Canadian
market; (ii) the prices at which other medicines in the same therapeutic class are sold in the Canadian market; and (iii) the prices
at which the medicine and other medicines in the same therapeutic class have been sold in other countries other than Canada. If the PMPRB
considers the price of a medicine appears excessive, revised pricing is the usual outcome.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 115; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->111<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Public
Market Access</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">&#160;</span></p>

<p style="font: 10pt Times 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
province has a provincial drug plan that allows certain individuals to access drugs at a reduced cost. Products that will be paid for
by the provincial government (in some provinces, for all residents, while in others for certain prescribed individuals such as seniors
and individuals receiving social assistance), are typically listed on provincial formularies. For innovator products, the manufacturer
negotiates the pricing for inclusion on the provincial formulary with the provincial government. For generic products, the price to be
paid for the generic product is determined by a sliding scale of fixed prices related to when such products enter the market and the
price of the innovator product (i.e., a percent of the price of the innovator pharmaceutical product depending on whether they are first,
second or third entry products). If a drug is a generic product and listed as interchangeable on the provincial formulary, a pharmacist
is permitted to dispense the interchangeable product for the innovator product. Under most provincial benefit plans, interchanging a
generic product for the innovator product by pharmacists is mandatory and generally most provinces will only reimburse the pharmacist
for the lowest cost interchangeable product. Government drug plans account for approximately 50% of all sales of prescription drugs in
Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and provincial enforcement entities
have significantly increased their scrutiny of health care companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Although we conduct our business in compliance with all applicable federal and provincial fraud and abuse laws,
many of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore,
we cannot assure you that our arrangements or business practices will not be subject to government scrutiny or that they will be found
to be in compliance with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant
legal fees and can potentially divert management&#8217;s attention from the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Client
Information Privacy</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">&#160;</span></p>

<p style="font: 10pt Times 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
Canada, under the Personal Information Protection and Electronic Documents Act and under various provincial laws, comprehensive privacy
laws have been introduced to protect the privacy of individuals from the undisclosed or non-consensual sharing of sensitive information
for commercial purposes. As the gathering and use of information is such an integral component of our business, we must always be alert
for and respond to changes in the information regulatory environment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Protection
of Environment and Human Health and Safety</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to various federal, state and local and regulations relating to the protection of the environment and human health and safety,
including those governing the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites and the maintenance
of a safe workplace. Some of our operations include the use, generation and disposal of hazardous materials. We also plan to acquire
ownership in new facilities and properties, some of which may have had a history of commercial or other operations. We may, in the future,
incur liability under environmental statutes and regulations with respect to contamination of sites we own or operate, including contamination
caused by prior owners or operators of such sites, abutters or other persons, and the off-site disposal of hazardous substances. Violations
of these laws and regulations may result in substantial civil penalties or fines.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>United
States</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
United States health care industry is subject to extensive regulation by federal, state and local governments. Government regulation
affects our businesses in several ways, including requiring licensure or certification of facilities, regulating billing and payment
for certain of our services, regulating how we maintain health-related information and patient privacy, and regulating how we pay and
contract with our physicians. Our ability to conduct our business and to operate profitability depends in part upon obtaining and maintaining
all necessary licenses and other approvals; and complying with applicable healthcare laws and regulations. See &#8220;Risk Factors &#8212;
Risks Related to Health Care Regulation.&#8221;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 116; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->112<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>State
Law Regulation of Construction, Acquisition or Expansion of Healthcare Facilities</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thirty-six
states have certificate of need programs that require some level of prior approval for the construction of a new facility, acquisition
or expansion of an existing facility, or the addition of new services at various healthcare facilities. Following the acquisition of
one or more clinics or staffing primary healthcare practitioners in the United States, states where we may seek to operate may require
a certificate of need to acquire or operate our clinics.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>State
Licensure</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Only
a few states may require the licensure of multidimensional primary health care clinics and clinics such as ours. This absence of a uniform
licensing process leads to inconsistencies in the nature and scope of services offered at our care clinics. To effectively control both
the nature of services rendered and the environment in which services are offered, state legislators or regulators may attempt to regulate
the urgent care industry in a manner similar to hospitals and freestanding emergency rooms. Following the acquisition of one or more
clinics or staffing primary healthcare practitioners in the United States, such regulations could have a material impact on our growth
strategy and expansion plans.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Laws
and Rules Regarding Billing</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
state and federal laws may apply to our claims for payment, including but not limited to (i) &#8220;coordination of benefits&#8221; rules
that dictate which payor must be billed first when a patient has coverage from multiple payors, (ii) requirements that overpayments be
refunded within a specified period of time, (iii) &#8220;reassignment&#8221; rules governing the ability to bill and collect professional
fees on behalf of other providers, (iv) requirements that electronic claims for payment be submitted using certain standardized transaction
codes and formats, and (v) laws requiring all health and financial information of patients in a manner that complies with applicable
security and privacy standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
on January 16, 2009, the United States Department of Health and Human Services (&#8220;HHS&#8221;), released the final rule (implemented
on October 1, 2015) mandating that providers covered by the Administrative Simplification Provisions of the Health Insurance Portability
and Accountability Act of 1996 (&#8220;HIPAA&#8221;), including our clinics, comply with ICD-10. Following the acquisition of one or
more clinics or staffing primary healthcare practitioners in the United States, we will incur additional compliance related costs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Medicare
and Medicaid</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, our
clinics and multidisciplinary primary healthcare clinicians and practitioners, including any staffing we might pursue in affiliate clinics
or eldercare centric homes in the United States, might participate in the federal Medicare and/or Medicaid programs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
1992, Medicare has paid for the &#8220;medically necessary&#8221; services of physicians, non-physician practitioners, clinicians and
certain other suppliers under a physician fee schedule, a system that pays for covered physicians&#8217; services furnished to a person
with Medicare Part B coverage. Under the physician fee schedule, relative values are assigned to each of more than 7,000 services to
reflect the amount of work, the direct and indirect (overhead) practice expenses, and the malpractice expenses typically involved in
furnishing that service. Each of these three relative value components is multiplied by a geographic adjustment factor to adjust the
payment for variations in the costs of furnishing services in different localities. Relative value units, or RVUs, are summed for each
service and then are multiplied by a fixed-dollar conversion factor to establish the payment amount for each service. The higher the
number of RVUs assigned to a service, the higher the payment. Under the Medicare fee-for-service payment system, an individual can choose
any licensed physician enrolled in Medicare and use the services of any healthcare provider or facility certified by Medicare.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 117; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->113<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 2, 2017, the Clinics for Medicare &amp; Medicaid Services (&#8220;CMS&#8221;) issued a final rule updating the Quality Payment
Program (&#8220;QPP&#8221;) under the Medicare and CHIP Reauthorization Act of 2015 (&#8220;MACRA&#8221;). MACRA was signed into law
on April 16, 2015, ending the Sustained Growth Rate (&#8220;SGR&#8221;) formula for determining Medicare spending on physician services.
MACRA created two provider payment tracks&#8212;the Medicare Incentive Payment System (&#8220;MIPS&#8221;) and the Advanced Alternative
Payment Models (&#8220;A-APM&#8221;) track. Under MIPS, clinicians receive an annual composite score, which drives either an upward or
downward rate adjustment two years after the performance period. Under the A-APM track, participants in Medicare Alternative Payment
Models that exceed specified levels of clinician risk become MIPS-exempt and receive special bonuses equivalent to 5% of their annual
Part B revenue. MACRA requirements on clinicians are already in effect for calendar year 2017, with payment adjustments under the new
system due to start in 2019. However, in rulemaking last year, CMS significantly scaled back MIPS requirements for Performance Year 2017
to address concerns about physician buy-in and participation. Under the Final Rule, CMS would continue this &#8220;go slow&#8221; trajectory
for MIPS, notably by increasing MIPS exemptions and once again scaling back potential downside payment adjustments through design of
the MIPS scoring system. Reductions in Medicare payments could have a material adverse effect on our business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>CMS&#8217;s
RAC Program</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">&#160;</span></p>

<p style="font: 10pt Times 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
Medicare Prescription Drug Improvement and Modernization Act of 2003 (&#8220;MMA&#8221;) introduced on a trial basis the use of Recovery
Audit Contractors (&#8220;RACs&#8221;) for the purpose of identifying and recouping Medicare overpayments and underpayments. Any overpayment
received from Medicare is considered a debt owed to the federal government. In October 2008, CMS made the RAC program permanent. RACs
review Medicare claims to determine whether such claims were appropriately reimbursed by Medicare. RACs engage in an automated review
and in a complex review of claims. Automated reviews are conducted when a review of the medical record is not required and there is certainty
that the service is not covered or is coded incorrectly. Complex reviews involve the review of all underlying medical records supporting
the claim and are generally conducted where there is a high likelihood, but not certainty, that an overpayment has occurred. RACs are
paid a contingency fee based on overpayments they identified and collected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
Medicare administrative contractor, or MAC, may suspend Medicare payments to a provider if it determines that an overpayment has occurred.
When a Medicare claim for payment is filed, the MAC will notify the patient and the provider of its initial determination regarding reimbursement.
The MAC may deny the claim for one of several reasons, including the lack of necessary information or lack of medical necessity for the
services rendered. Providers may appeal any denials for claim payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Anti-Kickback
Statute</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
are participants in the Medicare program, we will be subject to the Anti-kickback Statute. The Anti-Kickback Statute prohibits the knowing
and willful offer, payment, solicitation or receipt of remuneration, directly or indirectly, in return for the referral of patients or
arranging for the referral of patients, or in return for the recommendation, arrangement, purchase, lease or order of items or services
that are covered, in whole or in part, by a federal healthcare program such as Medicare or Medicaid. The term &#8220;remuneration&#8221;
has been broadly interpreted to include anything of value such as gifts, discounts, rebates, waiver of payments or providing anything
at less than its fair market value. The ACA amended the intent requirement of the Anti-Kickback Statute such that a person or entity
can be found guilty of violating the statute without actual knowledge of the statute or specific intent to violation the statute. Further,
the ACA now provides that claims submitted in violation of the Anti-Kickback Statute constitute false or fraudulent claims for purposes
of the civil False Claims Act (&#8220;FCA&#8221;) including the failure to timely return an overpayment. Many states have adopted similar
prohibitions against kickbacks and other practices that are intended to influence the purchase, lease or ordering of healthcare items
and services reimbursed by a governmental health program or state Medicaid program. Some of these state prohibitions apply to remuneration
for referrals of healthcare items or services reimbursed by any third-party payor, including commercial payors.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
accept funds from governmental health programs, we will be subject to the Anti-Kickback Statute. Violations of the Anti-Kickback Statute
can result in exclusion from Medicare, Medicaid or other governmental programs as well as civil and criminal penalties, such as $25,000
per violation and up to three times the remuneration involved. If in violation, we may be required to enter into settlement agreements
with the government to avoid such sanctions. Typically, such settlement agreements require substantial payments to the government in
exchange for the government to release its claims, and may also require entry into a corporate integrity agreement, or CIA. Any such
sanctions or obligations contained in a CIA could have a material adverse effect on our business, financial condition and results 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 118; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->114<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>False
Claims Act</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">&#160;</span></p>

<p style="font: 10pt Times 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
federal civil FCA prohibits providers from, among other things, (1) knowingly presenting or causing to be presented, claims for payments
from the Medicare, Medicaid or other federal healthcare programs that are false or fraudulent; (2) knowingly making, using or causing
to be made or used, a false record or statement to get a false or fraudulent claim paid or approved by the federal government; or (3)
knowingly making, using or causing to be made or used, a false record or statement to avoid, decrease or conceal an obligation to pay
money to the federal government. The &#8220;qui tam&#8221; or &#8220;whistleblower&#8221; provisions of the FCA allow private individuals
to bring actions under the FCA on behalf of the government. These private parties are entitled to share in any amounts recovered by the
government, and, as a result, the number of &#8220;whistleblower&#8221; lawsuits that have been filed against providers has increased
significantly in recent years. Defendants found to be liable under the FCA may be required to pay three times the actual damages sustained
by the government, plus mandatory civil penalties ranging between $5,500 and $11,000 for each separate false claim.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are many potential bases for liability under the FCA. The government has used the FCA to prosecute Medicare and other government healthcare
program fraud such as coding errors, billing for services not provided, and providing care that is not medically necessary or that is
substandard in quality. The ACA also provides that claims submitted in connection with patient referrals that results from violations
of the Anti-Kickback Statute constitute false claims for the purpose of the FCA with some courts determining that a violation of the
Stark law can result in FCA liability as well. In addition, a number of states have adopted their own false claims and whistleblower
provisions whereby a private party may file a civil lawsuit in state court. Following the acquisition of one or more clinics or staffing
primary healthcare practitioners in the United States, we will be required to provide information to our employees and certain contractors
about state and federal false claims laws and whistleblower provisions and protections.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Civil
Monetary Penalties Statute</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">&#160;</span></p>

<p style="font: 10pt Times 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
federal Civil Monetary Penalties statute prohibits, among other things, the offering or giving of remuneration to a Medicare or Medicaid
beneficiary that the person or entity knows or should know is likely to influence the beneficiary&#8217;s selection of a particular provider
or supplier of items or services reimbursable by a federal or state healthcare 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">&#160;</span></p>

<p style="font: 10pt Times 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>Electronic
Health Records</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">&#160;</span></p>

<p style="font: 10pt Times 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
required by the American Recovery and Reinvestment Act of 2009, the Secretary of HHS has developed and implemented an incentive payment
program for eligible healthcare professionals that adopt and meaningfully use electronic health record, or EHR, technology. HHS uses
the Provider Enrollment, Chain and Ownership System, or PECOS, to verify Medicare enrollment prior to making EHR incentive program payments.
If our employed professionals are unable to meet the requirements for participation in the incentive payment program, including having
an enrollment record in PECOS, we will not be eligible to receive incentive payments that could offset some of the costs of implementing
EHR systems. Further, healthcare professionals that fail to demonstrate meaningful use of certified EHR technology are subject to reduced
payments from Medicare. System conversions to comply with EHR could be time consuming and disruptive for physicians and employees. Failure
to implement EHR systems effectively and in a timely manner could have a material adverse effect on our financial position and results
of operations.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, we will
convert certain of our clinical and patient accounting information system applications to newer versions of existing applications or
altogether new applications. In connection with our implementation and conversions, we will likely incur capitalized costs and additional
training and implementation expenses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 119; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->115<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Privacy
and Security Requirements of Our Business Lines</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
federal and state laws and regulations, including HIPAA and the Health Information Technology for Economic and Clinical Health Act, as
amended (&#8220;HITECH&#8221;) will govern the collection, dissemination, security, use and confidentiality of patient-identifiable health
information. As required by HIPAA, HHS has adopted standards to protect the privacy and security of this health-related information.
The HIPAA privacy regulations contain detailed requirements concerning the use and disclosure of individually identifiable health information
and the grant of certain rights to patients with respect to such information by &#8220;covered entities.&#8221; We believe that all or
substantially all of our entities qualify as covered entities under HIPAA. We will take actions to comply with the HIPAA privacy regulations
including the creation and implementation of policies and procedures, staff training, execution of HIPAA-compliant contractual arrangements
with certain service providers and various other measures. Although we believe we will be in substantial compliance, ongoing implementation
and oversight of these measures involves significant time, effort and expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 to the privacy requirements, HIPAA covered entities must implement certain administrative, physical, and technical security
standards to protect the integrity, confidentiality and availability of certain electronic health-related information received, maintained,
or transmitted by covered entities or their business associates. Although we have taken actions in an effort to be in compliance with
these security regulations, a security incident that bypasses our information security systems causing an information security breach,
loss of PHI, or other data subject to privacy laws or a material disruption of our operational systems could have a material adverse
effect on our business, along with fines. Furthermore, ongoing implementation and oversight of these security measures involves significant
time, effort and expense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
HITECH, as implemented in part by an omnibus final rule published in the Federal Register on January 25, 2013, further requires that
patients be notified of any unauthorized acquisition, access, use, or disclosure of their unsecured protected health information, or
PHI, that compromises the privacy or security of such information. HHS has established the presumption that all unauthorized uses or
disclosures of unsecured PHI constitute breaches unless the covered entity or business associate establishes there is a low probability
that the information has been compromised. HITECH and implementing regulations specify that such notifications must be made without unreasonable
delay and in no case later than 60 calendar days after discovery of the breach. Breaches affecting 500 patients or more must be reported
immediately to HHS, which will post the name of the breaching entity on its public website. Furthermore, breaches affecting 500 patients
or more in the same state or jurisdiction must also be reported to the local media. If a breach involves fewer than 500 people, the covered
entity must record it in a log and notify HHS of such breaches at least annually. These breach notification requirements apply not only
to unauthorized disclosures of unsecured PHI to outside third parties but also to unauthorized internal access to or use of such PHI.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
scope of the privacy and security requirements under HIPAA was substantially expanded by HITECH, which also increased penalties for violations.
Penalties for violations of these laws vary. For instance, penalties for failure to comply with a requirement of HIPAA and HITECH vary
significantly, and include significant civil monetary penalties and, in certain circumstances, criminal penalties with fines up to $250,000
per violation and/or imprisonment. In addition, numerous breach incidents could lead to possible penalties in excess of $1.68 million.
A person who knowingly obtains or discloses individually identifiable health information in violation of HIPAA may face a criminal penalty
of up to $50,000 and up to one-year imprisonment. The criminal penalties increase if the wrongful conduct involves false pretenses or
the intent to sell, transfer or use identifiable health information for commercial advantage, personal gain or malicious harm. The amount
of penalty that may be assessed depends, in part, upon the culpability of the applicable covered entity or business associate in committing
the violation. Some penalties for certain violations that were not due to &#8220;willful neglect&#8221; may be waived by the Secretary
of HHS in whole or in part, to the extent that the payment of the penalty would be excessive relative to the violation. HITECH also authorized
state attorneys general to file suit on behalf of residents of their states. Applicable courts may be able to award damages, costs and
attorneys&#8217; fees related to violations of HIPAA in such cases. HITECH also mandates that the Secretary of HHS conduct periodic compliance
audits of a cross-section of HIPAA covered entities and business associates. Every covered entity and business associate is subject to
being audited, regardless of the entity&#8217;s compliance record.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 120; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->116<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">State
laws may impose more protective privacy restrictions related to health information and may afford individuals a private right of action
with respect to the violation of such laws. Both state and federal laws are subject to modification or enhancement of privacy protection
at any time. We are subject to any federal or state privacy-related laws that are more restrictive than the privacy regulations issued
under HIPAA. These statutes vary and could impose additional requirements on us and more severe penalties for disclosures of health information.
If we fail to comply with HIPAA, similar state laws or any new laws, including laws addressing data confidentiality, security or breach
notification, we could incur substantial monetary penalties and substantial damage to our reputation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">States
may also impose restrictions related to the confidentiality of personal information that is not considered PHI under HIPAA, including
certain identifying information and financial information of our patients. Theses state laws may impose additional notification requirements
in the event of a breach of such personal information. Failure to comply with such data confidentiality, security and breach notification
laws may result in substantial monetary penalties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HIPAA
and HITECH also include standards for common healthcare electronic transactions and code sets, such as claims information, plan eligibility
and payment information. Covered entities such as the Company and each of our clinics will be required to conform to such transaction
set standards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Telemedicine
Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and NovoConnect Medical Technology Platform (collectively,
&#8220;Medical Technology Platforms&#8221;)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
our Telemedicine Medical Technology Platform and Remote Patient Monitoring Medical Technology Platform are operational in Canada on a
limited usage basis; but are primarily in development. Our NovoConnect Medical Technology Platform is under development. All of our Medical
Technology Platforms, when operational, will be subject to governmental health care regulations in Canada including, but not limited
to, the Canada Health Act. While our Medical Technology Platforms are not currently operational in the United States, once operational
our Medical Technology Platforms&#8217; usage will be subject to United States laws, regulations, and directives such as, but not limited
to, Medicare, Medicaid, RAC, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, HIPAA, and HITECH. In addition,
we will be subject to data privacy, security and breach notification requirements of United States federal, state, and local statutes
and other data privacy and security laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Medical Technology Platforms are intended to collect and transmit a patient&#8217;s personal data, vital statistics and other medical
history information, and both are subject to governmental health care regulations, data privacy, security and breach notification requirements
of United States federal, state, and local statutes and other data privacy and security laws.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Stark
Law</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Medical Technology Platforms, once fully operational in the United States, will provide patients with real-time access to third-party
primary care medically licensed physicians, specialists, nurses and nurse practitioners in various medical disciplines as well as multidisciplinary
primary care clinicians. Because we will participate through our Medical Technology Platforms in the Medicare program, we will also be
subject to the Stark Law. Unlike the Fraud and Abuse Law, the Stark Law is a strict liability statute. Proof of intent to violate the
Stark Law is not required. Physical therapy services are among the &#8220;designated health services&#8221;. Further, the Stark Law has
application to the Company&#8217;s management contracts with individual physicians, physician groups, multidisciplinary primary care
clinicians, as well as any other financial relationship between us and referring physicians, specialists, nurses and nurse practitioners
in various medical disciplines as well as multidisciplinary primary care clinicians, including any financial transaction resulting from
a clinic acquisition. The Stark Law also prohibits billing for services rendered pursuant to a prohibited referral. Several states have
enacted laws like the Stark Law. These state laws may cover all (not just Medicare and Medicaid) patients. Many federal healthcare reform
proposals in the past few years have attempted to expand the Stark Law to cover all patients as well. As with the Fraud and Abuse Law,
we consider the Stark Law in operating our Medical Technology Platforms and intend to operate our Medical Technology Platforms in compliance
with the Stark Law. If we violate the Stark Law, our financial results and operations could be adversely affected. Penalties for violations
include denial of payment for the services, significant civil monetary penalties, and exclusion from the Medicare and Medicaid programs.</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">&#160;</span></p>

<p style="font: 10pt Times 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>E-Commerce</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are subject to general business regulations and laws as well as Federal and provincial regulations and laws specifically governing the
Internet and e-commerce. Existing and future laws and regulations may impede the growth of the use of the Internet, availability of economic
broadband access, or other online services, and increase the cost of providing our digital delivery of content and services. These regulations
and laws may cover taxation, tariffs, user privacy, data protection, pricing, content, copyrights, distribution, electronic contracts
and other communications, consumer protection, broadband internet access and the characteristics and quality of services. It is not clear
how existing laws which govern issues such as property ownership, sales, use and other taxes, libel and personal privacy apply to the
internet and e-commerce. Unfavorable resolution of these issues may harm our business and results of operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<!-- Field: Page; Sequence: 121; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->117<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Medical
Cannabidiol Product Offering (Future Growth Initiative)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
discussed in the Business Growth Initiative section above, we plan on expanding our business to include the cultivation, processing,
and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S. states.
We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii) to provide
relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for health care providers
in place of prescribing opioids to patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal cannabis and medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter
this market segment with a unique integration model not readily available in the marketplace.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Cannabis
Versus Hemp</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
hemp and cannabis are both derived from the same species (Cannabis sativa), there are major differences in the characteristics of the
respective plant strains that produce industrial hemp on the one hand, and cannabis products on the other. In short, hemp is a strain
of the Cannabis sativa plant that is grown primarily for use in industrial applications. It has been specifically cultivated to produce
a low tetrahydrocannabinol (&#8220;THC&#8221;) content and a high cannabidiol content. THC is the psychoactive constituent of cannabis
and is responsible for producing the effects of the drug. CBD is another active ingredient present in Cannabis sativa plants, and it
largely acts to neutralize the psychoactive effects of THC. Since hemp strains have extremely low levels of THC and high levels of CBD,
they do not produce psychoactive effects when ingested.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Canada</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cannabis
is legal in Canada for both recreational and medicinal purposes. Medicinal use of cannabis was legalized nationwide on July 30, 2001
under conditions outlined in the Marijuana for Medical Purposes Regulations, later superseded by the Access to Cannabis for Medical Purposes
Regulations, issued by Health Canada and seed, grain, and fiber production was permitted under license by Health Canada. The federal
Cannabis Act came into effect on October 17, 2018 and made Canada the second country in the world to formally legalize the cultivation,
possession, acquisition and consumption of cannabis and its by-products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
set out in the Cannabis Regulations:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Licenses
    are required for:</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">cultivating
    and processing cannabis,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">sale
    of cannabis for medical purposes or recreational purposes, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">analytical
    testing of and research with cannabis.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 122; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->118<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Permits
    are required to import or export:</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">cannabis
    for scientific or medical purposes, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">industrial
    hemp.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">License
    holders are subject to strict physical and personnel security requirements.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Plain
    packaging is required for cannabis products.</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">The
    regulations set out strict requirements for logos, colors and branding.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">Cannabis
    products must also be labeled with mandatory health warnings, a standardized cannabis symbol, and specific information about the
    product.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Access
    to cannabis for medical purposes continues to be provided for patients who need it.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">Manufacturers
    of prescription drugs containing cannabis, while primarily subject to the Food and Drugs Act and its Regulations, are also subject
    to certain regulatory requirements set out in the Cannabis Regulations.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patients
authorized by their health care provider are still able to access cannabis for medical purposes by:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">buying
    directly from a federally licensed seller,</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">registering
    with Health Canada to produce a limited amount of cannabis for their own medical purposes, or</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">designating
    someone to produce it for them.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 new regulations, there are improvements for patients accessing cannabis for medical purposes from federally licensed sellers. These
improvements include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    ability to request the return of their medical document from a federally licensed seller,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">the
    ability to request the transfer of their medical document to a different federally licensed seller,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">that
    the effective date on the registration document will be the day it is issued, rather than the day the medical document was signed
    by the health care provider,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">removal
    of the 30-day limitation period for buying cannabis from a federally licensed seller (to ensure no break in a patient&#8217;s supply),</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">a
    broader range of permitted products, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">access
    to an increasing number of licensed producers and sellers (Health Canada has licensed more producers in the last year than in the
    four previous years combined), which enables:</span></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">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">competitive
    prices,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">more
    supply of cannabis, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</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">an
    increased availability of a range of products.</span></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">&#160;</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>

<!-- Field: Page; Sequence: 123; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->119<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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">&#160;</span></p>

<p style="font: 10pt Times 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>United
States</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
2014, when 7 U.S. Code &#167;5940 became federal law as part of the Agricultural Act of 2014 (the &#8220;2014 Farm Act&#8221;), products
containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were classified as Schedule I illegal drugs.
The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural Improvement Act of 2018 on December
20, 2018 (the &#8220;2018 Farm Act &#8220;), which amended various sections of the U.S. Code, thereby removing hemp, defined as cannabis
with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act (&#8220;CSA&#8221;), and legalizing the cultivation
and sale of hemp at the federal level, subject to compliance with certain federal requirements and state law, amongst other things. THC
is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana. We anticipate that our
prospective medicinal CBD products will be federally legal in the United States in that they will contain less than 0.3% of THC and,
we believe, will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive effects on our patients&#8217;
and customers&#8217; bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be repealed or amended such that
our prospective products containing hemp-derived CBD would once again be deemed illegal under federal law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
2018 Farm Bill also shifted regulatory authority from the Drug Enforcement Administration to the Department of Agriculture. The 2018
Farm Bill did not change the United States Food and Drug Administration&#8217;s (&#8220;FDA&#8221;) oversight authority over CBD products.
The 2018 Farm Act delegated the authority to the states to regulate and limit the production of hemp and hemp derived products within
their territories. Although many states have adopted laws and regulations that allow for the production and sale of hemp and hemp derived
products under certain circumstances, no assurance can be given that such state laws may not be repealed or amended such that our intended
products containing hemp-derived CBD would once again be deemed illegal under the laws of one or more states now permitting such products,
which in turn would render such intended products illegal in those states under federal law even if the federal law is unchanged. In
the event of either repeal of federal or of state laws and regulations, or of amendments thereto that are adverse to our prospective
medical CBD products, we may be restricted or limited with respect to those products that we may sell or distribute, which could adversely
impact our intended business plan with respect to such intended products.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the FDA has indicated its view that certain types of products containing CBD may not be permissible under the United States Federal Food,
Drug and Cosmetic Act (&#8220;FDCA&#8221;). The FDA&#8217;s position is related to its approval of Epidiolex, a marijuana-derived prescription
medicine to be available in the United States. The active ingredient in Epidiolex is CBD. On December 20, 2018, after the passage of
the 2018 Farm Bill, FDA Commissioner Scott Gottlieb issued a statement in which he reiterated the FDA&#8217;s position that, among other
things, the FDA requires a cannabis product (hemp-derived or otherwise) that is marketed with a claim of therapeutic benefit, or with
any other disease claim, to be approved by the FDA for its intended use before it may be introduced into interstate commerce and that
the FDCA prohibits introducing into interstate commerce food products containing added CBD, and marketing products containing CBD as
a dietary supplement, regardless of whether the substances are hemp-derived. Although we believe our prospective medicinal CBD product
offering will comply with applicable federal and state laws and regulations, legal proceedings alleging violations of such laws could
have a material adverse effect on our business, financial condition and results 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not intend to offer and we do not intend to compete with companies that offer cannabis products containing high levels of psychoactive
THC. Although legal in some states, and in Canada, we do not intend to enter into this market. We may offer prospective medicinal CBD
(hemp-based) products to patients and customers but will not compete with any medical or recreational marijuana sellers of products for
high THC content sales due to legal and regulatory restrictions and uncertainty in the United States. Because of regulatory challenges
facing marijuana companies in the United States, the vast majority of the companies focused on THC are Canadian and foreign, although
several have begun to pursue domestic activities in states that permit marijuana sales. Federal law does not generally recognize marijuana
(or hemp that exceeds 0.3% THC) as lawful, although that may change in the future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Employees</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 August 31, 2022, we employ 115 full-time employees and 91 part-time employees across all Company subsidiaries. Specific to our clinic
and eldercare services, approximately 90% of our clinicians and practitioners are contracted as independent contractors. We believe that
a diverse workforce is important to our success. We will continue to focus on the hiring, retention and advancement of women and underrepresented
populations, and to cultivate an inclusive and diverse corporate culture. In the future, we intend to continue to evaluate our use of
human capital measures or objectives in managing our business such as the factors we employ or seek to employ in the development, attraction
and retention of personnel and maintenance of diversity in our workforce.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 124; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->120<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
success of our business is fundamentally connected to the well-being of our people. Accordingly, we are committed to the health, safety
and wellness of our employees. We provide our employees and their families with access to a variety of innovative, flexible and convenient
health and wellness programs, including benefits that provide protection and security so they can have peace of mind concerning events
that may require time away from work or that impact their financial well-being; that support their physical and mental health by providing
tools and resources to help them improve or maintain their health status and encourage engagement in healthy behaviors; and that offer
choice where possible so they can customize their benefits to meet their needs and the needs of their families.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also provide robust compensation and benefits programs to help meet the needs of our employees. We believe that we maintain a satisfactory
working relationship with our employees and have not experienced any labor disputes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="vd_001"></span>DIRECTORS,
SENIOR MANAGEMENT AND EMPLOYEES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set
forth below is certain information concerning the directors and executive officers of the Company. Our officers are elected by the Board
and serve at the discretion of the Board, rather than for specific terms of office. Our Board is authorized to appoint persons to the
offices set forth in our bylaws as it deems appropriate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></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">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></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">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 69%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Position</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert
    Mattacchione</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">54</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Chairman
    of the Board and Chief Executive Officer of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher
    David</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">63</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Operating Officer, President, and Director of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 186.15pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">James
    Zsebok</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">55</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">Principal
    Financial Officer of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alex
    Flesias</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">47</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
    Pope</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">42</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sarfaraz
    Ali</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">40</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    of Novo Integrated Sciences, Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Biographies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mr.
Robert Mattacchione.</b> Mr. Mattacchione has served as the Company&#8217;s Chairman of the Board and Chief Executive Officer since October
2018. He is a co-founder and the Chairman of Novo Healthnet Limited, which was founded in September 2013 and acquired by the Company
in May 2017.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Mattacchione brings knowledge and experience leading the development of operational business interests worldwide, including mining exploration
and production of natural resources in Europe and South America, pharmaceutical product development and manufacturing in Africa and Europe,
and renewable energy development and production in South America. Mr. Mattacchione provides the Company with deep experience in formulating
adaptive strategies, analyzing processes and engaging highly qualified personnel. Mr. Mattacchione does not hold, and has not previously
held, any directorships in any reporting companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 125; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->121<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
June 1, 2012, the Financial Services Commission of Ontario entered a cease-and-desist order against Mr. Mattacchione and a company with
which Mr. Mattacchione was affiliated. Pursuant to the order, Mr. Mattacchione was required to cease and desist from making and/or publishing
any statements to the effect that an affiliate of Mr. Mattacchione can arrange for, secure or facilitate insurance coverage until a contract
or insurance providing for such coverage has been put in place in compliance with applicable laws and regulations. The order does not
prohibit Mr. Mattacchione or his affiliate from conducting business, or continuing in business or other operations, but requires that
a specific contract be put in place prior to proceeding with certain marketing. Following a hearing, the Superintendent did not impose
penalties or make any findings of wrongdoing against Mr. Mattacchione. Mr. Mattacchione asserted that he had not approved any marketing
for release and when he saw that the same had been distributed, immediately required that it cease, even prior to the Superintendent&#8217;s
action.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mr.
Christopher M. David.</b> In August 2014, Mr. David was appointed as the Company&#8217;s Secretary, Treasurer and Board Director. In
May 2015, Mr. David was appointed as the Company&#8217;s President and resigned as the Company&#8217;s Secretary and Treasurer. In June
2021, Mr. David was appointed as the Company&#8217;s Chief Operating Officer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
David brings knowledge and experience based on his past 25 years as a private investor in both private and public companies. In addition,
Mr. David has been an advisor on operational, internal control, marketing and finance matters to numerous small and medium size businesses
in the pharmaceutical, biotech, television-movie media, real-estate, technology and industrial commodity industries. Mr. David had been
a shareholder of the Company for over 6 years prior to assuming his duties as the Company&#8217;s Secretary, Treasurer and Board Director
in August 2014.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
David does not hold, and has not previously held, any directorships in any reporting companies. Prior to Mr. David professional business
career, he retired from the U S Navy officer ranks in 1994. Mr. David is a 1989 graduate of University of Washington with a B.A. degree
in Political Science.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mr.
James Zsebok.</b> Mr. Zsebok has served as the Company&#8217;s Principal Financial Officer since June 2021 managing all accounting and
finance functions. In addition, Mr. Zsebok serves as NHL&#8217;s Vice-President, Finance. Mr. Zsebok brings over 29 years of corporate
finance and operational experience, including a 16-year tenure, from 1998 to 2014, holding the position of CFO, Director of Mergers and
Acquisitions, and Treasurer at Flex-N-Gate, a provider of parts and systems for the automotive industry. From 1988 to 1998, Mr. Zsebok
held various accounting and finance related positions at Imperial Chemical Industries, Siemens Automotive, Cardon, PLC, and TRIAM Automotive,
Inc. In 2014, Mr. Zsebok founded RTZ Consulting Group, which provides fractional CFO services, as well as M&amp;A and debt-equity advisory
services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Zsebok does not hold, and has not previously held, any directorships in any reporting companies. In 1988, Mr. Zsebok graduated with a
B.A., Economics (Honors) from Trent University in Peterborough, Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Alex
Flesias, B.A., LLB</b> has been a partner at Hammond Flesias Law Firm in Toronto, Canada since 2007. Mr. Flesias manages a general commercial
litigation practice with a strong focus on construction and real estate related matters. He has extensive experience litigating complex
disputes involving financial institutions, as well as landlord-tenant matters. In 1997, Mr. Flesias graduated with an Honours Bachelor
of Arts Degree in Political Science and History from the University of Toronto, followed by earning his Master of Arts degree in Political
Science at York University in 1998. Mr. Flesias obtained his LLB from Osgoode Hall Law School in 2000. As a lawyer with vast exposure
to the business world, Mr. Flesias provides the Company with a unique diversity of thought and background integral to making well informed
decisions and judgments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Michael
Pope</b> serves as the CEO and Chairman at Boxlight Corporation (Nasdaq: BOXL), a global provider of interactive technology solutions,
where he has been an executive since July 2015 and director since September 2014. Mr. Pope has led Boxlight through nine acquisitions
from 2016 to 2020, a Nasdaq IPO in November 2017, and over $100 million in debt and equity fundraising. He previously served as Managing
Director at Vert Capital, a private equity and advisory firm from October 2011 to October 2016, managing portfolio holdings in the education,
consumer products, technology and digital media sectors. Prior to joining Vert Capital, from May 2008 to October 2011, Mr. Pope was Chief
Financial Officer and Chief Operating Officer for the Taylor Family in Salt Lake City, managing family investment holdings in consumer
products, professional services, real estate and education. Mr. Pope also held positions including senior SEC reporting at Omniture (previously
listed on Nasdaq and acquired by Adobe (Nasdaq:ADBE) in 2009) and Assurance Associate at Grant Thornton. He holds an active CPA license
and serves on the boards of various organizations. Mr. Pope has served as a member of the board of directors of Focus Universal, Inc.
(OTCQB: FCUV) (&#8220;Focus Universal&#8221;) since June 2018. Focus Universal is a universal smart instrument developer and manufacturer
specializing in the development and commercialization of novel and proprietary universal smart technologies and instruments. In addition,
Mr. Pope served as a director of DS Healthcare Group, Inc. (&#8220;DS Healthcare&#8221;), a developer of proprietary technologies and
products for hair care and personal care needs, from April 2015 to April 2016. DS Healthcare was previously registered under Section
12(g) of the Securities Exchange Act of 1934, as amended. Mr. Pope earned his undergraduate and graduate degrees in accounting from Brigham
Young University with academic honors. Our Board believes Mr. Pope&#8217;s broad and extensive finance and operations experience uniquely
position him to provide a wide array of insight and knowledge as the Company pursues its next phase of growth and expansion.</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">&#160;</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>

<!-- Field: Page; Sequence: 126; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->122<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Sarfaraz
Ali </b>has served as the CEO and Executive Director of Khulshi Mart which operates supermarket stores and other private enterprises
in Bangladesh since 2006. Since 2010, Mr. Ali has served as the CEO and Executive Director of K Bakery Outlets, a chain of fresh food
stores operating in Bangladesh. In addition, since 2010, Mr. Ali has been a board member of Grameen Solutions, Ltd, the flagship technology
company of the Grameen family of organizations founded in 1999 by Dr. Muhammad Yunus, a recipient of the Nobel Peace Prize in 2006, the
U.S. Presidential Medal of Freedom in 2009, and the Congressional Gold Medal in 2010 for pioneering the concepts of microcredit and microfinance.
In addition, Mr. Ali holds board of director positions in private companies located in the Middle East and South Asia. In 2002, Mr. Ali
earned his B.S. degree in finance and accounting from Indiana University of Pennsylvania. Mr. Ali holds dual citizenship of both Bangladesh
and Canada. Mr. Ali does not hold, and has not previously held, any directorships in any reporting companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><b>Family
Relationships</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">There
are no family relationships among any of the Company&#8217;s directors or executive officers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Qualifications</b></span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
officers and directors are well qualified as leaders. In their prior positions, they have gained experience in core management skills,
such as strategic and financial planning, public company financial reporting, compliance, risk management, and leadership development.
Our officers and directors also have experience serving on boards of directors and board committees of other public companies and private
companies, and have an understanding of corporate governance practices and trends, which provides an understanding of different business
processes, challenges, and strategies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Involvement
in Certain Legal Proceedings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
as otherwise provided above as to Robert Mattacchione, no director, executive officer, significant employee or control person of the
Company has been involved in any legal or regulatory proceeding listed in Item 401(f) of Regulation S-K in the past 10 years.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Corporate
Governance</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Director
Independence</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board of Directors has undertaken a review of the independence of each director. Based on information provided by each director concerning
his or her background, employment and affiliations, our Board of Directors has determined that (i) Messrs. Pope, Flesias and Ali do not
have a material relationship with us that could compromise his ability to exercise independent judgment in carrying out his responsibilities
and that each of these directors is &#8220;independent&#8221; as that term is defined under the listing standards of Nasdaq, and (ii)
Messrs. Mattacchione and David are not independent directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to be considered independent for purposes of Rule 10A-3 promulgated under the Securities Exchange Act of 1934, as amended (the
&#8220;Exchange Act&#8221;), a member of an audit committee of a listed company may not, other than in his or her capacity as a member
of the audit committee, the board of directors, or any other board committee, accept, directly or indirectly, any consulting, advisory,
or other compensatory fee from the listed company or any of its subsidiaries or otherwise be an affiliated person of the listed company
or any of its subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 127; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->123<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Our
Board of Directors and its Committees</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business and affairs are managed under the direction of our Board of Directors. The number of directors is fixed by our Board of Directors,
subject to our articles of incorporation and our bylaws. Currently, our Board of Directors consists of five directors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2021, the Board held two meetings. Each of our directors attended at least 75% of all the meetings of
the Board and those committees on which he or she served during the fiscal year ended August 31, 2021, either in person or telephonically.
The Board of Directors encourages all members to attend stockholder meetings, but has not adopted a formal policy regarding attendance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board of Directors has established three standing committees&#8212;the audit committee, compensation committee, and nominating and corporate
governance committee&#8212;each of which operates under a charter that has been approved by our Board of Directors. We have appointed
persons to the Board of Directors and committees of the Board as required meeting the corporate governance requirements of the Nasdaq
Listing Rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Audit
Committee</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of Messrs. Pope, Flesias and Ali are members of the Audit Committee. Each of our Audit Committee members is an independent director under
the Nasdaq listing rules, as members of the Audit Committee. Mr. Pope serves as Chairman of the Audit Committee. Mr. Pope satisfies the
definition of &#8220;audit committee financial expert&#8221; within the meaning of SEC regulations and the Nasdaq listing rules. In making
a determination on which member will qualify as a financial expert, our Board of Directors considered the formal education and nature
and scope of such members&#8217; previous experience. The Audit Committee held three meetings during the fiscal year ended August 31,
2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Audit Committee is responsible for, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    oversee our accounting and financial reporting and disclosure processes and the audit of our financial statements.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    select and retain an independent registered public accounting firm to act as our independent auditors.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review with management, the internal audit department and our independent auditors the adequacy and effectiveness of our financial
    reporting processes, internal control over financial reporting and disclosure controls and procedures, including any significant
    deficiencies or material weaknesses.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and discuss with our independent auditors and management our annual audited financial statements (including the related notes),
    the form of audit opinion to be issued by the auditors on the financial statements and the disclosure under &#8220;Management&#8217;s
    Discussion and Analysis of Financial Condition and Results of Operations&#8221; to be included in our annual report on Form 10-K.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and approve the functions of our accounting department and approve the hiring or dismissal of the Chief Financial Officer,
    or such person as may, from time to time, be delegated such internal audit function by the Board.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and discuss with management policies and guidelines to govern the process by which management assesses and manages our risks.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    establish and oversee procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal
    accounting controls or auditing matters and the confidential, anonymous submission by Company employees of concerns regarding questionable
    accounting or auditing matters.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review, approve and oversee any transaction between us and any related person and any other potential conflict of interest situations.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    meet at least four times a year to fulfill its responsibilities.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review the audit committee charter at least annually and recommend any proposed changes to the Board for approval.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Compensation
Committee</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of Messrs. Pope, Flesias and Ali serve as members of the Compensation Committee. Mr. Ali serves as Chair of the Compensation Committee.
The Compensation Committee held one meeting during the fiscal year ended August 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<!-- Field: Page; Sequence: 128; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->124<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Compensation Committee assists our Board of Directors in the discharge of its responsibilities relating to the compensation of our executive
officers. Our Compensation Committee is responsible for, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and approve the compensation of the Chief Executive Officer and to approve the compensation of all other executive officers.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review, and approve and, when appropriate, recommend to the Board for approval, any employment agreements and any severance arrangements
    or plans, including any benefits to be provided in connection with a change in control, for the CEO and other executive officers,
    which includes the ability to adopt, amend and terminate such agreements, arrangements or plans.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review our incentive compensation arrangements.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and recommend to the Board for approval the frequency with which we will conduct Say on Pay Votes.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review director compensation for service on the Board and Board committees at least once a year and to recommend any changes to the
    Board.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    meet at least two times a year.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review the compensation committee charter at least annually and recommend any proposed changes to the Board for approval.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Nominating
and Corporate Governance Committee</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of Messrs. Pope, Flesias and Ali serve as members of the Nominating and Corporate Governance Committee. Mr. Flesias serves as Chair of
the Nominating and Corporate Governance Committee. The Nominating and Corporate Governance Committee held one meeting during the fiscal
year ended August 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Nominating and Corporate Governance Committee is responsible for, among other things:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    determine the qualifications, qualities, skills, and other expertise required to be a director and to develop, and recommend to the
    Board for its approval, criteria to be considered in selecting nominees for director.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    select and approve the nominees for director to be submitted to a stockholder vote at the annual meeting of stockholders.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review the Board&#8217;s committee structure and composition and to appoint directors to serve as members of each committee and committee
    chairmen.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    develop and recommend to the Board for approval standards for determining whether a director has a relationship with us that would
    impair its independence.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review and discuss with management the disclosure regarding the operations of the nominating and corporate governance committee and
    director independence, and to recommend that this disclosure be included in our proxy statement or annual report on Form 10-K, as
    applicable.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    monitor compliance with our Code of Ethics and Business Conduct (the &#8220;Code of Ethics&#8221;), to investigate any alleged breach
    or violation of the Code of Ethics and to enforce the provisions of the Code of Ethics.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    meet at least two times a year.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">To
    review the nominating and corporate governance committee charter at least annually and recommend any proposed changes to the Board
    for approval.</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Procedures
for Recommending, Nominating and Evaluating Director Candidates</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Recommending
Director Candidates for Nomination by the Board</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Board will consider director candidates recommended by stockholders. A stockholder who wishes to recommend a director candidate for nomination
by the Board at an annual meeting of stockholders or for vacancies of the Board that arise between annual meetings must provide the Board
with sufficient written documentation to permit a determination by the Board whether such candidate meets the required and desired director
selection criteria set forth in our bylaws. Such documentation and the name of the director candidate should be sent by U.S. mail to:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. Board of Directors</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c/o
Novo Integrated Sciences, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Corporate Secretary</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11120
NE 2nd Street, Suite 100</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bellevue,
WA 98004</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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>

<!-- Field: Page; Sequence: 129; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->125<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><span style="text-decoration: underline">Nominating Director
Candidates</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For director nominations to be
properly brought before an annual meeting of stockholders by a stockholder, the stockholder must give timely notice in proper written
form to the Secretary, consistent with the Company&#8217;s bylaw.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><span style="text-decoration: underline">Evaluating Director
Candidates</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Board has no formal guidelines
or policy with regard to the consideration of any director candidates recommended by shareholders. The nominating and corporate governance
committee will consider several factors when evaluating the appropriate characteristics of candidates for service as a director. The nominating
and corporate governance committee initially evaluates a prospective nominee based on his or her resume and other background information
that has been provided to the committee. At a minimum, director candidates must demonstrate high standards of ethics, integrity, independence,
sound judgment, strength of character, and meaningful experience and skills in business or other appropriate endeavors. In addition to
these minimum qualifications, the nominating and corporate governance committee considers other factors it deems appropriate based on
the current needs and desires of the Board, including specific business and professional experience that is relevant to the Board&#8217;s
needs, including, but not limited to, Board diversity. A member of the nominating and corporate governance committee will contact, for
further review, those candidates who the committee believes are qualified, who may fulfill a specific Board need and who would otherwise
best make a contribution to the Board. The nominating and corporate governance committee is responsible for conducting, with the assistance
of the Corporate Secretary, and subject to applicable law, any inquiries into the background and qualifications of the candidate. Based
on the information the committee learns during this process, it determines which nominee(s) to submit for election. The committee uses
a comparable process for evaluating all director candidates, regardless of the source of the recommendation.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The nominating and corporate governance
committee is authorized to use, as it deems appropriate or necessary, an outside consultant to identify and screen potential director
candidates. No outside consultants were used during the fiscal year ended August 31, 2021 to identify or screen potential director candidates.
The nominating and corporate governance committee will reassess the qualifications of a current director, including the director&#8217;s
attendance and contributions at Board and committee meetings, prior to recommending a director for reelection.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Code of Ethics</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We have adopted a code of ethics
meeting the requirements of Section 406 of the Sarbanes-Oxley Act of 2002. We believe our code of ethics is reasonably designed to deter
wrongdoing and promote honest and ethical conduct; provide full, fair, accurate, timely and understandable disclosure in public reports;
comply with applicable laws; ensure prompt internal reporting of violations; and provide accountability for adherence to the provisions
of the code of ethics.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Board Leadership
Structure and Board&#8217;s Role in Risk Oversight</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our Board of Directors has a Chairman,
Mr. Mattacchione. The Chairman has authority, among other things, to preside over Board meetings and set the agenda for Board meetings.
Accordingly, the Chairman has substantial ability to shape the work of our Board of Directors. We believe that separation of the roles
of Chairman and Chief Executive Officer is not necessary at this time to ensure appropriate oversight by the Board of Directors of our
business and affairs. However, no single leadership model is right for all companies and at all times. The Board of Directors recognizes
that depending on the circumstances, other leadership models, such as the appointment of a lead independent director, might be appropriate.
Accordingly, the Board of Directors may periodically review its leadership structure. In addition, the Board of Directors will hold executive
sessions in which only independent directors are present.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 130; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->126<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Our Board of Directors is generally
responsible for the oversight of corporate risk in its review and deliberations relating to our activities. Our principal source of risk
falls into two categories, financial and product commercialization. The audit committee will oversee management of financial risks; our
Board of Directors regularly reviews information regarding our cash position, liquidity and operations, as well as the risks associated
with each. The Board of Directors regularly reviews plans, results and potential risks related to our product development and commercialization
efforts. Our compensation committee is expected to oversee risk management as it relates to our compensation plans, policies and practices
for all employees including executives and directors, particularly whether our compensation programs may create incentives for our employees
to take excessive or inappropriate risks which could have a material adverse effect on us.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Procedures for Contacting
the Board</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Board has established a process
for stockholders and other interested parties to send written communications to the Board, the non-management directors, a particular
committee or to individual directors, as applicable. Such communications should be sent by U.S. mail addressed to:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">Novo Integrated Sciences, Inc. Board of Directors</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">c/o Novo Integrated Sciences, Inc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">Attention: Corporate Secretary</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">11120 NE 2nd Street, Suite 100</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in; text-align: justify">Bellevue, WA 98004</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Board has instructed the Corporate
Secretary to promptly forward all communications so received to the full Board, the non-management directors or the individual Board member(s)
specifically addressed in the communication. Comments or questions regarding our accounting, internal controls or auditing matters, our
compensation and benefit programs, or the nomination of directors and other corporate governance matters will remain with the full Board.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Depending on the subject matter,
the Company&#8217;s Corporate Secretary will:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Forward the communication to the director or directors to whom it is addressed;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Attempt to handle the inquiry directly, for example, where it is a request for information about our Company or if it is a stock-related matter; or</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Not forward the communication if it is primarily commercial in nature or if it relates to a topic that is not relevant to the Board or a particular committee or is otherwise improper.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Director Compensation</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">During the fiscal year ended August
31, 2021, our non-employee directors received options to purchase shares of our common stock as compensation for serving on the Board.
During the fiscal year ended August 31, 2021, Mr. Pope received an option to purchase 33,000 shares of common stock, and each of Messrs.
Flesias and Oliva received an option to purchase 19,800 shares of common stock. Mr. Oliva ceased to be a member of our Board of Directors
on June 30, 2022. Mr. Ali was appointed as a director on June 30, 2022 and therefore, did not serve as a member of our Board of Directors
during the fiscal year ended August 31, 2021.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">During the fiscal year ending
August 31, 2022, each of Messrs. Pope, Flesias and Oliva received an option to purchase 93,995 shares of our common stock as compensation
for serving on the Board. In addition, we paid Mr. Pope $15,000 in cash for his services as chair of the Audit Committee. During the fiscal
year ending August 31, 2022, Mr. Ali, who was appointed as a director on June 30, 2022, received an option to purchase 39,480 shares of
common stock.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, during the fiscal
year ending August 31, 2022, our Board granted to Mr. Dalcourt and Mr. Gaynor 250,000 and 50,000, respectively, shares of common stock
as compensation for services on the Board, for which Messrs. Dalcourt and Gaynor were uncompensated since their appointment in 2017.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white"><b>&#160;</b></p>


<!-- Field: Page; Sequence: 131; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->127<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span id="ar_003"></span><b>EXECUTIVE COMPENSATION</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table summarizes
all compensation earned by Messrs. Mattacchione and David (together, our &#8220;Named Executive Officers&#8221;).</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in"><b>2021 SUMMARY COMPENSATION
TABLE</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in">&#160;</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="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Name and</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">Principal <br />
Position</p></td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Fiscal Year<br />
 Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Salary</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">($)</p></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Bonus <br />
($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock<br />
 Awards<br />
 ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option<br />
 Awards ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">All Other<br />
 Compensation<br />
 ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total <br />
($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 37%; text-align: left">Robert Mattacchione,</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">8/31/2021</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">46,500</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">46,500</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Chief Executive Officer</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">8/31/2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Christopher David,</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">8/31/2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">114,750</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">114,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Chief Operating Officer-President</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-size: 10pt">8/31/2020</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">96,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,680,640</td><td style="text-align: left">(1)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#160;&#160;&#160;-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,776,640</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">(1)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents the aggregate grant date fair value of an option to purchase 575,000 shares of common stock. The option was fully vested at grant, has a 5-year term and has an exercise price of $3.00 per share. See Note 13 to our audited financial statements included herein for assumptions used to determine the aggregate grant date fair value of the stock option.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On December 29, 2017, the Company
granted Mr. David a 5-year option to purchase 200,000 restricted shares of the Company&#8217;s common stock at an exercise price of $4.20
per share. On April 30, 2020, the exercise price for Mr. David&#8217;s options was re-priced to $1.60 and the expiration date of Mr. David&#8217;s
200,000 options was extended to December 29, 2024.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Robert Mattacchione</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On June 18, 2021, the Company
entered into an executive agreement (the &#8220;June 2021 Mattacchione Agreement&#8221;) with GPE Global Holdings Inc., an entity controlled
by Robert Mattacchione and through which Mr. Mattacchione will provide services to the Company (&#8220;GPE&#8221;). Mr. Mattacchione serves
as the Company&#8217;s Chairman of the Board and Chief Executive Officer, and is the Company&#8217;s majority stockholder. Pursuant to
the terms of the June 2021 Mattacchione Agreement, Mr. Mattacchione will continue to serve as the Company&#8217;s Chief Executive Officer.
Mr. Mattacchione also continues to serve as Chairman of the Board. In consideration thereof, the Company agreed to (i) pay Mr. Mattacchione
an annual base salary of $186,000, (ii) pay Mr. Mattacchione a monthly bonus reconciled quarterly and paid as follows: (a) quarterly cash
bonuses equal to 10% of positive net income (&#8220;PNI&#8221;), and (b) PNI will be reconciled within 30 days after the close of the
quarter with payments to Mr. Mattacchione made within 45 days of the close of the quarter, and (iii) pay Mr. Mattacchione bonuses based
on increases in the Company&#8217;s market cap valuation (&#8220;MCV&#8221;) from the date of the June 2021 Mattacchione Agreement, with
the following milestone bonus parameters:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">For each and every $50,000,000 Company MCV increase sustained for a period of not less than 30 days (the &#8220;50M Bonus Event&#8221;), Mr. Mattacchione will receive $1,000,000, or 2% of $50,000,000, in Company common stock. For the sake of clarity, Mr. Mattacchione will only be issued compensation based on $50,000,000 MCV increments; there will be no compensation issued for anything above $50,000,000 until the subsequent $50,000,000 MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company, and (ii) 50% registered shares from the Company&#8217;s current active incentive plan within 30 days of the respective 50M Bonus Event.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 132; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->128<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Upon the Company reaching and sustaining a MCV of $1 billion for no less than 30 days (the &#8220;1B Bonus Event&#8221;), Mr. Mattacchione will receive $50,000,000, or 5% of $1 billion, in restricted shares of Company common stock. The 1B Bonus Event stock will be issued within 30 days of the 1B Bonus Event or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">For each additional $1 billion MCV, beyond the initial 1B Bonus Event, sustained for a period of no less than 30 days, Mr. Mattacchione will receive $50,000,000, or 5% of $1 billion, in restricted shares of the Company&#8217;s common stock. This additional 1B Bonus Event Stock, commencing with a $2 billion MCV and each additional 1B MCV increase, beyond $2 billion, will be issued within 30 days of the Bonus Event, or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The June 2021 Mattacchione Agreement
supersedes all prior compensation arrangements between the Company and Mr. Mattacchione.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company will be deemed to
be in default under the June 2021 Mattacchione Agreement upon the occurrence of any of the following events:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if the Company shall become insolvent, or bankrupt, or subject to the provisions of the U.S. Bankruptcy Code, or shall go into liquidation, either voluntarily or under an order of a Court of competent jurisdiction, or shall make a general assignment for the benefit of its creditors, or otherwise acknowledge its insolvency; or</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if a liquidator or liquidators or receiver or receivers or a trustee or trustees in bankruptcy, be appointed to the Company, or if its secured creditors take possession of the property of the Company or any substantial or essential part thereof in the sole determination of Mr. Mattacchione; or</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if the Company fails, refuses or neglects to promptly pay any monies owing to Mr. Mattacchione when due under the June 2021 Mattacchione Agreement.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Mr. Mattacchione will be deemed
to be in default under the June 2021 Mattacchione Agreement upon the occurrence of any of the following events:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if Mr. Mattacchione fails, refuses or neglects to promptly perform any material obligations owing to the Company when due under the June 2021 Mattacchione Agreement, and such failure in performance shall continue for 10 business days following notice from the Company unless Mr. Mattacchione shall have commenced within the 10 days following notice and is continuing acceptable measures to remedy the said failure in performance.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">If the performance of Mr. Mattacchione is not to minimum standards as expected by the Board of Directors of the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The term of the June 2021 Mattacchione
Agreement will run for an initial term of 36 months. The term may be extended at the end of the initial term if the Company and Mr. Mattacchione
mutually agree.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Mr. Mattacchione may terminate
the June 2021 Mattacchione Agreement at any time, upon 90 days&#8217; written notice to the Company, and receive (i) additional compensation
equal to $1,500,000 in restricted shares of the Company&#8217;s common stock as consideration for the previous tenure of unpaid service
filling the roles and responsibilities as the Company&#8217;s Chief Executive Officer since October 17, 2018, and (ii) any other compensation
earned within the June 2021 Mattacchione Agreement.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 133; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->129<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Notwithstanding anything in the
June 2021 Mattacchione Agreement to the contrary, the Company may terminate Mr. Mattacchione&#8217;s service for cause for any one of
the following reasons: (i) conviction of a felony, any act involving moral turpitude, or a misdemeanor where imprisonment is imposed,
(ii) commission of any act of theft, fraud, dishonesty, or falsification of any Company records, (iii) improper disclosure of the Company&#8217;s
confidential or proprietary information, (iv) any action by Mr. Mattacchione which has a detrimental effect on the Company&#8217;s reputation
or business, (v) Mr. Mattacchione&#8217;s failure or inability to perform any reasonable assigned duties after written notice from the
Company thereof, and a reasonable opportunity to cure, such failure or inability, (vi) any breach of the June 2021 Mattacchione Agreement,
which breach is not cured within 15 days following written notice of such breach, (vii) a course of conduct amounting to gross incompetence,
(viii) chronic and unexcused absenteeism, (ix) unlawful appropriation of a corporate opportunity, or (x) misconduct in connection with
the performance of any of Mr. Mattacchione&#8217;s duties, including, without limitation, misappropriation of funds or property of the
Company, securing or attempting to secure personally any profit in connection with any transaction entered into on behalf of the Company,
misrepresentation to the Company, or any violation of law or regulations on Company premises or to which the Company is subject. Upon
termination of Mr. Mattacchione&#8217;s services with the Company for cause, the Company shall be under no further obligation to Mr. Mattacchione,
except to pay all accrued but unpaid renumeration.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company may terminate Mr.
Mattacchione&#8217;s services at any time without cause; provided, however, that Mr. Mattacchione will be entitled to severance pay in
the amount of three years renumeration and certain additional compensation as identified in the June 2021 Mattacchione Agreement, but
if, and only if, Mr. Mattacchione executes a valid and comprehensive release of any and all claims that Mr. Mattacchione may have against
the Company in a form provided by the Company and Mr. Mattacchione executes such form within 30 days of tender.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><i>Christopher David</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On November 30, 2018, the Company
entered into an employment agreement (the &#8220;November 2018 Agreement&#8221;) with Mr. David, effective December 1, 2018. Pursuant
to the terms of the November 2018 Agreement, Mr. David agreed to serve as the Company&#8217;s President. In consideration thereof, the
Company agreed to pay Mr. David a monthly salary of $8,000. The November 2018 Agreement terminated on July 31, 2019 pursuant to its terms;
however, the parties continued to perform pursuant to the same terms until August 6, 2020.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On August 6, 2020, the Company
entered into an employment agreement (the &#8220;August 2020 Agreement&#8221;) with Mr. David, effective August 5, 2020. Pursuant to the
terms of the August 2020 Agreement, Mr. David agreed to serve as the Company&#8217;s President. In consideration thereof, the Company
agreed to (i) pay Mr. David a monthly salary of $8,000, and (ii) grant Mr. David a 5-year option to purchase 575,000 shares of the Company&#8217;s
restricted common stock at an exercise price of $3.00 per share. The option fully vested on the date of grant and expires on August 6,
2025.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On June 18, 2021, the Company
entered into an employment agreement (the &#8220;June 2021 David Agreement&#8221;) with Mr. David, the Company&#8217;s President and a
member of the Company&#8217;s Board of Directors. Pursuant to the terms of the June 2021 David Agreement, Mr. David agreed to serve as
the Company&#8217;s President and Chief Operating Officer. In consideration thereof, the Company agreed to (i) pay Mr. David an annual
base salary of $171,000, (ii) pay Mr. David a monthly bonus reconciled quarterly and paid as follows: (a) quarterly cash bonuses equal
to 10% of PNI, and (b) PNI will be reconciled within 30 days after the close of the quarter with payments to Mr. David made within 45
days of the close of the quarter, and (iii) pay Mr. David bonuses based on increases in the Company&#8217;s MCV from the date of the June
2021 David Agreement, with the following milestone bonus parameters:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">For each and every $50,000,000 Company MCV increase sustained for a period of not less than 30 days (the &#8220;50M Bonus Event&#8221;), Mr. David will receive $500,000, or 1% of $50,000,000, in Company common stock. For the sake of clarity, Mr. David will only be issued compensation based on $50,000,000 MCV increments; there will be no compensation issued for anything above $50,000,000 until the subsequent $50,000,000 MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company, and (ii) 50% registered shares from the Company&#8217;s current active incentive plan within 30 days of the respective 50M Bonus Event.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Upon the Company reaching and sustaining a MCV of $1 billion for no less than 30 days (the &#8220;1B Bonus Event&#8221;), Mr. David will receive $20,000,000, or 2% of $1 billion, in restricted shares of Company common stock. The 1B Bonus Event stock will be issued within 30 days of the 1B Bonus Event or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 134; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->130<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">For each additional $1 billion MCV, beyond the initial 1B Bonus Event, sustained for a period of no less than 30 days, Mr. David will receive $20,000,000, or 2% of $1 billion, in restricted shares of the Company&#8217;s common stock. This additional 1B Bonus Event Stock, commencing with a $2 billion MCV and each additional 1B MCV increase, beyond $2 billion, will be issued within 30 days of the Bonus Event, or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The June 2021 David Agreement
supersedes the employment agreement dated August 6, 2020 between the Company and Mr. David.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company will be deemed to
be in default under the June 2021 David Agreement upon the occurrence of any of the following events:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if the Company shall become insolvent, or bankrupt, or subject to the provisions of the U.S. Bankruptcy Code, or shall go into liquidation, either voluntarily or under an order of a Court of competent jurisdiction, or shall make a general assignment for the benefit of its creditors, or otherwise acknowledge its insolvency; or</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if a liquidator or liquidators or receiver or receivers or a trustee or trustees in bankruptcy, be appointed to the Company, or if its secured creditors take possession of the property of the Company or any substantial or essential part thereof in the sole determination of Mr. David; or</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(c)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if the Company fails, refuses or neglects promptly pay any monies owing to Mr. David when due under the June 2021 David Agreement.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Mr. David will be deemed to be
in default under the June 2021 David Agreement upon the occurrence of any of the following events:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">(a)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">if Mr. David fails, refuses or neglects to promptly perform any material obligations owing to the Company when due under the June 2021 David Agreement, and such failure in performance shall continue for 10 business days following notice from the Company unless Mr. David shall have commenced within the 10 days following notice and is continuing acceptable measures to remedy the said failure in performance.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">If the performance of Mr. David is not to minimum standards as expected by the Board of Directors of the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The term of the June 2021 David
Agreement will run for an initial term of 36 months. The term may be extended at the end of the initial term if the Company and Mr. David
mutually agree.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Mr. David may terminate the June
2021 David Agreement at any time, upon 90 days&#8217; written notice to the Company, and receive (i) additional compensation equal to
$300,000 in restricted shares of the Company&#8217;s common stock as consideration for the discount to market salary Mr. David was paid,
from July 12, 2017 through May 31, 2021, filling the roles and responsibilities as the Company&#8217;s President, and (ii) any other compensation
earned within the June 2021 David Agreement.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Notwithstanding anything in the
June 2021 David Agreement to the contrary, the Company may terminate Mr. David&#8217;s employment for cause for any one of the following
reasons: (i) conviction of a felony, any act involving moral turpitude, or a misdemeanor where imprisonment is imposed, (ii) commission
of any act of theft, fraud, dishonesty, or falsification of any Company records, (iii) improper disclosure of the Company&#8217;s confidential
or proprietary information, (iv) any action by Mr. David which has a detrimental effect on the Company&#8217;s reputation or business,
(v) Mr. David&#8217;s failure or inability to perform any reasonable assigned duties after written notice from the Company thereof, and
a reasonable opportunity to cure, such failure or inability, (vi) any breach of the June 2021 David Agreement, which breach is not cured
within 15 days following written notice of such breach, (vii) a course of conduct amounting to gross incompetence, (viii) chronic and
unexcused absenteeism, (ix) unlawful appropriation of a corporate opportunity, or (x) misconduct in connection with the performance of
any of Mr. David&#8217;s duties, including, without limitation, misappropriation of funds or property of the Company, securing or attempting
to secure personally any profit in connection with any transaction entered into on behalf of the Company, misrepresentation to the Company,
or any violation of law or regulations on Company premises or to which the Company is subject. Upon termination of Mr. David&#8217;s employment
with the Company for cause, the Company shall be under no further obligation to Mr. David, except to pay all accrued but unpaid renumeration.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 135; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->131<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company may terminate Mr.
David&#8217;s employment at any time without cause; provided, however, that Mr. David will be entitled to severance pay in the amount
of three years renumeration and certain additional compensation as identified in the June 2021 David Agreement, but if, and only if, Mr.
David executes a valid and comprehensive release of any and all claims that Mr. David may have against the Company in a form provided
by the Company and Mr. David executes such form within 30 days of tender.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="ar_004"></span>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
AND MANAGEMENT</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table sets forth
the number of shares of and percent of the Company&#8217;s common stock beneficially owned as of September 12, 2022, by all directors,
our named executive officers, our directors and executive officers as a group, and persons or groups known by us to own beneficially
5% or more of our common stock, immediately prior to this Offering, and immediately after the closing of this offering, as adjusted to
reflect the assumed sale of 13,605,442 units (which includes shares of our common stock or Pre-Funded Warrants and immediately
exercisable warrants to purchase shares of our common stock) in this Offering, but assumes no Pre-Funded Warrants were acquired
and the warrants forming part of the units are not exercised.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The business address of each of
the beneficial owners listed below is c/o Novo Integrated Sciences, Inc., 11120 NE 2nd Street, Suite 100, Bellevue, WA 98004.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 90%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-size: 10pt"><b>Name of Beneficial Owner</b></span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Amount</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>and</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Nature of<br />
 Beneficial<br />
 Ownership</b></p></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Pre-</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Closing<br />
 Percentage <br />
of Class</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(1)</b></p></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Post-</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Closing Amount</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>and</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Nature of<br />
 Beneficial<br />
 Ownership</b></p></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Post-</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Closing<br />
 Percentage <br />
of Class</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(1)</b></p></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt"><b>Directors and Named Executive Officers:</b></span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 41%"><span style="font-size: 10pt">Robert Mattacchione</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 11%; text-align: right"><span style="font-size: 10pt">12,933,562</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-size: 10pt">(2)</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 11%; text-align: right"><span style="font-size: 10pt">41.5</span></td>
    <td style="width: 2%"><span style="font-size: 10pt">%</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 11%; text-align: right"><span style="font-size: 10pt">12,933,562</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 11%; text-align: right"><span style="font-size: 10pt">28.9</span></td>
    <td style="width: 1%"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Christopher David</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1,281,950</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(3)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">4.1</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1,281,950</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">2.8</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 10pt">Alex Flesias</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">113,755</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(4)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">*</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">113,755</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">*</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Michael Pope</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">126,995</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(5)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">*</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">126,995</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">*</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt">Sarfaraz Ali</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">39,480</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">(6)</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">*</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">39,480</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">*</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">All directors and executive officers as a group (6 persons)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">14,495,742</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(7)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">46.5</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">14,495,742</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">31.3</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt"><b>Principal Shareholders (more than 5%):</b></span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 10pt">ALMC-ASAP Holdings, Inc. (8)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">12,908,562</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(9)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">41.4</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">12,908,562</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">28.8</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Hudson Bay Capital Management LP (10)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">3,179,257</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(11)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">10.2</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">3,179,257</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">6.6</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-size: 10pt">Pierre Dalcourt (12)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">3,637,794</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(13)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">11.7</span></td>
    <td><span style="font-size: 10pt">%</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">3,637,794</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">8.1</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Michael Gaynor (14)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1,793,713</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">(15)</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">5.8</span></td>
    <td><span style="font-size: 10pt">% </span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">1,793,713</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: right"><span style="font-size: 10pt">4.0</span></td>
    <td><span style="font-size: 10pt">%</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">*</span></td>
    <td><span style="font-size: 10pt">less than 1%.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">(1) </span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">The pre-closing percentages in the table have been calculated on the
    basis of treating as outstanding for a particular person, all shares of our capital stock outstanding on September 12, 2022.
    The post-closing percentages in the table have been calculated on the basis of treating as outstanding for a particular person, all
    shares of our capital stock outstanding on September 12, 2022, plus the assumed sale of 13,605,442 units (which includes
    shares of our common stock or Pre-Funded Warrants and immediately exercisable warrants to purchase shares of our common stock)
    in this Offering, but assumes no Pre-Funded Warrants were acquired and that the warrants forming part of the units are not
    exercised. On September 12, 2022, there were 31,180,603 shares of our common stock outstanding. To calculate a stockholder&#8217;s
    percentage of beneficial ownership, we include in the numerator and denominator the common stock outstanding and all shares of our
    common stock issuable to that person in the event of the exercise of outstanding warrants and other derivative securities owned by
    that person which are exercisable within 60 days of September 12, 2022. Common stock warrants and derivative securities held
    by other stockholders are disregarded in this calculation. Therefore, the denominator used in calculating beneficial ownership among
    our stockholders may differ. Unless we have indicated otherwise, each person named in the table has sole voting power and sole investment
    power for the shares listed opposite such person&#8217;s name.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 136; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->132<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents (i) 12,908,562 shares owned by ALMC-ASAP Holdings, Inc. (&#8220;ALMC&#8221;), and (ii) 25,000 shares that may be acquired upon exercise of vested options held by Ms. Emily Mattacchione, Mr. Mattacchione&#8217;s spouse. ALMC is wholly owned by the Mattacchione Family Trust. Mr. Mattacchione is the trustee of the Mattacchione Family Trust, with voting and depository power over these shares.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Includes 1,200,000 shares that may be acquired upon exercise of vested options.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(4) </span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares that may be acquired upon exercise of vested options.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(5) </span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares that may be acquired upon exercise of vested options.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(6)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares that may be acquired upon exercise of vested options.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(7)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Includes shares beneficially owned by Messrs. Mattacchione, David, Zsebok, Flesias, Pope and Ali and 1,505,230 shares that may be acquired by such persons upon exercise of vested options.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(8)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">ALMC-ASAP Holdings, Inc.&#8217;s address is 119 Westcreek Drive, Suite 1, Woodbridge Ontario Canada L4L 9N6.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(9)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">ALMC-ASAP Holdings, Inc.&#8217;s shares are held by the Mattacchione Family Trust. See footnote 1 above.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(10)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Hudson Bay Capital Management LP&#8217;s address is 28 Havemeyer Place, 2nd Floor, Greenwich, Connecticut 06830. Hudson Bay Capital Management LP serves as the investment manager to Hudson Bay Master Fund Ltd., in whose name the securities are held. As such, Hudson Bay Capital Management LP may be deemed to be the beneficial owner of these shares, subject to a 9.99% blocker, if any, underlying the securities held by HT Investments MA LLC. Sander Gerber serves as the managing member of Hudson Bay Capital GP LLC, which is the general partner of Hudson Bay Capital Management LP. Mr. Gerber disclaims beneficial ownership of these securities.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(11)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares of common stock issuable upon exercise of warrants and/or conversion of convertible notes.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(12) </span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Mr. Dalcourt ceased to be a member of the Company&#8217;s Board of Directors on June 30, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(13) </span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares owned by 1218814 Ontario Inc., which is 50% owned by Dr. Pierre Dalcourt, a member of the Company&#8217;s Board, and 50% owned by Ms. Amanda Dalcourt, Dr. Dalcourt&#8217;s spouse. 1218814 Ontario Inc.&#8217;s shares are held by the Dalcourt Family Trust. Dr. Dalcourt and Ms. Dalcourt are co-trustees of the Dalcourt Family Trust and share voting and depository power over these shares.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(14)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Mr. Gaynor ceased to be a member of the Company&#8217;s Board of Directors on June 30, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">(15)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Represents shares owned by Michael Gaynor Family Trust. Mr. Gaynor is trustee of Michael Gaynor Family Trust and has voting and depository power over these shares.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 137; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->133<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><b>Outstanding Equity
Awards at 2021 Fiscal Year-End</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The following table sets forth
information on outstanding options and stock awards held by the named executive officers as of August 31, 2021.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</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>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="12" style="border-bottom: Black 1.5pt solid; text-align: center">Option Awards</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of <br />
Securities <br />
Underlying<br />
 Unexercised <br />
Options (#) <br />
Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of Securities Underlying Unexercised Options (#) Unexercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option Exercise Price<br />
 ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option <br />
Expiration <br />
Date</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 10%; text-align: left">Christopher David</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">150,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 30%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right">1.60</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 12%; text-align: right">6/29/23</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">2/19/24</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">4/28/24</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">100,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">7/12/24</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1.60</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">12/29/24</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">575,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: right">8/6/25</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Equity Compensation Plan Information</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The table below shows information
with respect to all our equity compensation plans as of August 31, 2021.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</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="border-bottom: Black 1.5pt solid; font-weight: bold">Plan Category</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of <br />
securities to be <br />
issued upon <br />
exercise of<br />
 outstanding <br />
options, <br />
warrants and <br />
rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Weighted-average<br />
 exercise price of<br />
 outstanding options,<br />
 warrants and rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of securities remaining available <br />
for future issuance under equity <br />
compensation plans (excluding securities <br />
reflected in column (a))</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">(a)</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">(b)</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">(c)</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 22%; text-align: justify">Equity compensation plans approved by security holders</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 13%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 41%; text-align: right">5,732,950</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Equity compensation plans not approved by security holders</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(1) This represents the 498,750 shares of common stock
issuable pursuant to the Company&#8217;s 2015 Incentive Compensation Plan (the &#8220;2015 Plan&#8221;), 864,900 shares of common stock
issuable pursuant to the Novo Integrated Sciences, Inc. 2018 Incentive Plan (the 2018 Plan&#8221;) and 4,369,300 shares of common stock
issuable pursuant to the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the 2021 Plan&#8221;). The Company does not intend
to award any additional grants under the 2015 Plan or the 2018 Plan.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On September 8, 2015, the Company&#8217;s
Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common stock approved the Novo Integrated Sciences,
Inc. the 2015 Plan, which authorizes the issuance of up to 500,000 shares of common stock to employees, officers, directors or independent
consultants of the Company, provided that no person can be granted shares under the 2015 Plan for services related to raising capital
or promotional activities. As of August 31, 2021, the 2015 Plan has 498,750 shares available for award; however, the Company does not
intend to issue any additional grants under the 2015 Plan.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On January 16, 2018, the Company&#8217;s
Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common stock approved the Novo Integrated Sciences,
Inc. 2018 Plan. Under the 2018 Plan, 1,000,000 shares of common stock are authorized for the grant of stock options and the issuance of
restricted stock, stock appreciation rights, phantom stock and performance awards to officers, directors, employees and eligible consultants
to the Company or its subsidiaries. As of August 31, 2021, the 2018 Plan has 864,900 shares available for award; however, the Company
does not intend to issue any additional grants under the 2018 Plan.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 138; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->134<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On February 9, 2021, the Company&#8217;s
Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common stock approved the Novo Integrated Sciences,
Inc. 2021 Plan. Under the 2021 Plan, a total of 4,500,000 shares of common stock are authorized for issuance pursuant to the grant of
stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, performance shares or other cash-
or stock-based awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries. Subject to adjustment
as provided in the 2021 Plan, the maximum aggregate number of shares that may be issued under the 2021 Plan will be cumulatively increased
on January 1, 2022 and on each subsequent January 1 through and including January 1, 2023, by a number of shares equal to the smaller
of (i) 3% of the number of shares of common stock issued and outstanding on the immediately preceding December 31, or (ii) an amount
determined by our Board of Directors. As of September 12, 2021, the 2021 Plan has 4,369,300 shares are available for award.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Novo Integrated Sciences, Inc.&#8217;s 2021 Equity
Incentive Plan</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On February 9, 2021, the Board
of Directors of Novo Integrated Sciences, Inc. (the &#8220;Company&#8221;) and stockholders holding a majority of the Company&#8217;s
outstanding common stock approved the 2021 Equity Incentive Plan (the &#8220;2021 Plan&#8221;).</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Authorized Shares</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">A total of 4,500,000 shares of
the Company&#8217;s common stock are authorized for issuance pursuant to the 2021 Plan. Subject to adjustment as provided in the 2021
Plan, the maximum aggregate number of shares that may be issued under the 2021 Plan will be cumulatively increased on January 1, 2022
and on each subsequent January 1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number
of shares of common stock issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by the Board.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Additionally, if any award issued
pursuant to the 2021 Plan expires or becomes unexercisable without having been exercised in full, is surrendered pursuant to an exchange
program, as provided in the 2021 Plan, or, with respect to restricted stock, restricted stock units (&#8220;RSUs&#8221;), performance
units or performance shares, is forfeited to or repurchased by the Company due to the failure to vest, the unpurchased shares (or for
awards other than stock options or stock appreciation rights the forfeited or repurchased shares) which were subject thereto will become
available for future grant or sale under the 2021 Plan (unless the 2021 Plan has terminated). With respect to stock appreciation rights,
only shares actually issued pursuant to a stock appreciation right will cease to be available under the 2021 Plan; all remaining shares
under stock appreciation rights will remain available for future grant or sale under the 2021 Plan (unless the 2021 Plan has terminated).
Shares that have actually been issued under the 2021 Plan under any award will not be returned to the 2021 Plan and will not become available
for future distribution under the 2021 Plan; provided, however, that if shares issued pursuant to awards of restricted stock, restricted
stock units, performance shares or performance units are repurchased by the Company or are forfeited to the Company due to the failure
to vest, such shares will become available for future grant under the 2021 Plan. Shares used to pay the exercise price of an award or
to satisfy the tax withholdings related to an award will become available for future grant or sale under the 2021 Plan. To the extent
an award under the 2021 Plan is paid out in cash rather than shares, such cash payment will not result in reducing the number of shares
available for issuance under the 2021 Plan.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Notwithstanding the foregoing
and, subject to adjustment as provided in the 2021 Plan, the maximum number of shares that may be issued upon the exercise of incentive
stock options will equal the aggregate share number stated above, plus, to the extent allowable under Section 422 of the Internal Revenue
Code of 1986, as amended, and regulations promulgated thereunder, any shares that become available for issuance under the 2021 Plan in
accordance with the foregoing.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 139; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->135<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Plan Administration</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Board or one or more committees
appointed by the Board will administer the 2021 Plan. In addition, if the Company determines it is desirable to qualify transactions under
the 2021 Plan as exempt under Rule 16b-3 of the Securities Exchange Act of 1934, as amended, such transactions will be structured with
the intent that they satisfy the requirements for exemption under Rule 16b-3. Subject to the provisions of the 2021 Plan, the administrator
has the power to administer the 2021 Plan and make all determinations deemed necessary or advisable for administering the 2021 Plan, including
the power to determine the fair market value of the Company&#8217;s common stock, select the service providers to whom awards may be granted,
determine the number of shares covered by each award, approve forms of award agreements for use under the 2021 Plan, determine the terms
and conditions of awards (including the exercise price, the time or times at which the awards may be exercised, any vesting acceleration
or waiver or forfeiture restrictions and any restriction or limitation regarding any award or the shares relating thereto), construe and
interpret the terms of the 2021 Plan and awards granted under it, prescribe, amend and rescind rules relating to the 2021 Plan, including
creating sub-plans and modify or amend each award, including the discretionary authority to extend the post-termination exercisability
period of awards (provided that no option or stock appreciation right will be extended past its original maximum term), and to allow a
participant to defer the receipt of payment of cash or the delivery of shares that would otherwise be due to such participant under an
award. The administrator also has the authority to allow participants the opportunity to transfer outstanding awards to a financial institution
or other person or entity selected by the administrator and to institute an exchange program by which outstanding awards may be surrendered
or cancelled in exchange for awards of the same type which may have a higher or lower exercise price or different terms, awards of a different
type or cash, or by which the exercise price of an outstanding award is increased or reduced. The administrator&#8217;s decisions, interpretations
and other actions are final and binding on all participants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Eligibility</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Awards under the 2021 Plan, other
than incentive stock options, may be granted to employees (including officers) of the Company or a subsidiary, members of the Company&#8217;s
Board, or consultants engaged to render bona fide services to the Company or a subsidiary. Incentive stock options may be granted only
to employees of the Company or a subsidiary.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Stock Options</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Stock options may be granted under
the 2021 Plan. The exercise price of options granted under the 2021 Plan generally must at least be equal to the fair market value of
the Company&#8217;s common stock on the date of grant. The term of each option will be as stated in the applicable award agreement; provided,
however, that the term may be no more than 10 years from the date of grant. The administrator will determine the methods of payment of
the exercise price of an option, which may include cash, shares or other property acceptable to the administrator, as well as other types
of consideration permitted by applicable law. After the termination of service of an employee, director or consultant, they may exercise
their option for the period of time stated in their option agreement. In the absence of a specified time in an award agreement, if termination
is due to death or disability, the option will remain exercisable for 12 months. In all other cases, in the absence of a specified time
in an award agreement, the option will remain exercisable for three months following the termination of service. An option may not be
exercised later than the expiration of its term. Subject to the provisions of the 2021 Plan, the administrator determines the other terms
of options.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Stock Appreciation Rights</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Stock appreciation rights may
be granted under the 2021 Plan. Stock appreciation rights allow the recipient to receive the appreciation in the fair market value of
the Company&#8217;s common stock between the exercise date and the date of grant. Stock appreciation rights may not have a term exceeding
10 years. After the termination of service of an employee, director or consultant, they may exercise their stock appreciation right for
the period of time stated in their stock appreciation right agreement. In the absence of a specified time in an award agreement, if termination
is due to death or disability, the stock appreciation rights will remain exercisable for 12 months. In all other cases, in the absence
of a specified time in an award agreement, the stock appreciation rights will remain exercisable for three months following the termination
of service. However, in no event may a stock appreciation right be exercised later than the expiration of its term. Subject to the provisions
of the 2021 Plan, the administrator determines the other terms of stock appreciation rights, including when such rights become exercisable
and whether to pay any increased appreciation in cash or with shares of the Company&#8217;s common stock, or a combination thereof, except
that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right will be no less than
100% of the fair market value per share on the date of grant.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 140; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->136<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Restricted Stock</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Restricted stock may be granted
under the 2021 Plan. Restricted stock awards are grants of shares of the Company&#8217;s common stock that vest in accordance with terms
and conditions established by the administrator. The administrator will determine the number of shares of restricted stock granted to
any employee, director or consultant and, subject to the provisions of the 2021 Plan, will determine the terms and conditions of such
awards. The administrator may impose whatever conditions to vesting it determines to be appropriate (for example, the administrator may
set restrictions based on the achievement of specific performance goals or continued service to the Company); provided, however, that
the administrator, in its sole discretion, may accelerate the time at which any restrictions will lapse or be removed. Recipients of restricted
stock awards generally will have voting and dividend rights with respect to such shares upon grant without regard to vesting, unless the
administrator provides otherwise. Shares of restricted stock that do not vest are subject to the Company&#8217;s right of repurchase or
forfeiture.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Restricted Stock Units</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">RSUs may be granted under the
2021 Plan. RSUs are bookkeeping entries representing an amount equal to the fair market value of one share of the Company&#8217;s common
stock. Subject to the provisions of the 2021 Plan, the administrator determines the terms and conditions of RSUs, including the vesting
criteria and the form and timing of payment. The administrator may set vesting criteria based upon the achievement of Company-wide, divisional,
business unit or individual goals (including continued employment or service), applicable federal or state securities laws or any other
basis determined by the administrator in its discretion. The administrator, in its sole discretion, may pay earned RSUs in the form of
cash, in shares of the Company&#8217;s common stock or in some combination thereof. Notwithstanding the foregoing, the administrator,
in its sole discretion, may accelerate the time at which any vesting requirements will be deemed satisfied.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Performance Units and Performance Shares</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Performance units and performance
shares may be granted under the 2021 Plan. Performance units and performance shares are awards that will result in a payment to a participant
only if performance goals established by the administrator are achieved or the awards otherwise vest. The administrator will establish
performance objectives or other vesting criteria in its discretion, which, depending on the extent to which they are met, will determine
the number or the value of performance units and performance shares to be paid out to participants. The administrator may set performance
objectives based on the achievement of Company-wide, divisional, business unit or individual goals (including continued employment or
service), applicable federal or state securities laws or any other basis determined by the administrator in its discretion. After the
grant of a performance unit or performance share, the administrator, in its sole discretion, may reduce or waive any performance criteria
or other vesting provisions for such performance units or performance shares. Performance units shall have an initial dollar value established
by the administrator on or prior to the grant date. Performance shares shall have an initial value equal to the fair market value of the
Company&#8217;s common stock on the grant date. The administrator, in its sole discretion, may pay earned performance units or performance
shares in the form of cash, in shares or in some combination thereof.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Non-Employee Directors</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The 2021 Plan provides that all
non-employee directors will be eligible to receive all types of awards (except for incentive stock options) under the 2021 Plan. The 2021
Plan includes a maximum limit of $750,000 of equity awards that may be granted to a non-employee director in any fiscal year, increased
to $1,500,000 in connection with his or her initial service. For purposes of this limitation, the value of equity awards is based on the
grant date fair value (determined in accordance with accounting principles generally accepted in the United States). Any equity awards
granted to a person for their services as an employee, or for their services as a consultant (other than as a non-employee director),
will not count for purposes of the limitation. The maximum limit does not reflect the intended size of any potential compensation or equity
awards to the Company&#8217;s non-employee directors.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 141; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->137<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Non-transferability of Awards</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Unless the administrator provides
otherwise, the 2021 Plan generally does not allow for the transfer of awards and only the recipient of an award may exercise an award
during their lifetime. If the administrator makes an award transferrable, such award will contain such additional terms and conditions
as the administrator deems appropriate.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Certain Adjustments</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In the event of certain changes
in the Company&#8217;s capitalization, to prevent diminution or enlargement of the benefits or potential benefits available under the
2021 Plan, the administrator will adjust the number and class of shares that may be delivered under the 2021 Plan or the number, and price
of shares covered by each outstanding award and the numerical share limits set forth in the 2021 Plan.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Dissolution or Liquidation</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In the event of the Company&#8217;s
proposed liquidation or dissolution, the administrator will notify participants as soon as practicable and all awards will terminate immediately
prior to the consummation of such proposed transaction.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Merger or Change in Control</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The 2021 Plan provides that in
the event of the Company&#8217;s merger with or into another corporation or entity or a &#8220;change in control&#8221; (as defined in
the 2021 Plan), each outstanding award will be treated as the administrator determines, including, without limitation, that (i) awards
will be assumed, or substantially equivalent awards will be substituted, by the acquiring or succeeding corporation (or an affiliate thereof)
with appropriate adjustments as to the number and kind of shares and prices; (ii) upon written notice to a participant, that the participant&#8217;s
awards will terminate upon or immediately prior to the consummation of such merger or change in control; (iii) outstanding awards will
vest and become exercisable, realizable or payable, or restrictions applicable to an award will lapse, in whole or in part, prior to or
upon consummation of such merger or change in control and, to the extent the administrator determines, terminate upon or immediately prior
to the effectiveness of such merger or change in control; (iv) (A) the termination of an award in exchange for an amount of cash or property,
if any, equal to the amount that would have been attained upon the exercise of such award or realization of the participant&#8217;s rights
as of the date of the occurrence of the transaction (and, for the avoidance of doubt, if as of the date of the occurrence of the transaction
the administrator determines in good faith that no amount would have been attained upon the exercise of such award or realization of the
participant&#8217;s rights, then such award may be terminated by the Company without payment) or (B) the replacement of such award with
other rights or property selected by the administrator in its sole discretion; or (v) any combination of the foregoing. The administrator
will not be obligated to treat all awards, all awards a participant holds, or all awards of the same type, similarly. In the event that
awards (or portion thereof) are not assumed or substituted for in the event of a merger or change in control, the participant will fully
vest in and have the right to exercise all of their outstanding options and stock appreciation rights, including shares as to which such
awards would not otherwise be vested or exercisable, all restrictions on restricted stock and RSUs will lapse and, with respect to awards
with performance-based vesting, all performance goals or other vesting criteria will be deemed achieved at 100% of target levels and all
other terms and conditions met, in all cases, unless specifically provided otherwise under the applicable award agreement or other written
agreement between the participant and the Company or any of the Company&#8217;s subsidiaries or parents, as applicable. If an option or
stock appreciation right is not assumed or substituted in the event of a merger or change in control, the administrator will notify the
participant in writing or electronically that the option or stock appreciation right will be exercisable for a period of time determined
by the administrator in its sole discretion and the vested option or stock appreciation right will terminate upon the expiration of such
period.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For awards granted to an outside
director, the outside director will fully vest in and have the right to exercise all of their outstanding options and stock appreciation
rights, all restrictions on restricted stock and RSUs will lapse and, for awards with performance-based vesting, unless specifically provided
for in the award agreement, all performance goals or other vesting criteria will be deemed achieved at 100% of target levels and all other
terms and conditions met.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 142; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->138<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Clawback</i></b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Awards will be subject to any
Company clawback policy that the Company is required to adopt pursuant to the listing standards of any national securities exchange or
association on which the Company&#8217;s securities are listed or as is otherwise required by the Dodd-Frank Wall Street Reform and Consumer
Protection Act or other applicable laws. The administrator also may specify in an award agreement that the participant&#8217;s rights,
payments or benefits with respect to an award will be subject to reduction, cancellation, forfeiture or recoupment upon the occurrence
of certain specified events. The Board may require a participant to forfeit, return or reimburse the Company all or a portion of the award
or shares issued under the award, any amounts paid under the award and any payments or proceeds paid or provided upon disposition of the
shares issued under the award in order to comply with such clawback policy or applicable laws.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: center; text-indent: -0.5in"><b><span id="ar_005"></span>CERTAIN RELATIONSHIPS
AND RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition to the compensation
arrangements, including employment, termination of employment and change in control arrangements and indemnification arrangements, discussed
in the sections titled &#8220;Directors, Executive Officers and Corporate Governance&#8221; and &#8220;Executive Compensation,&#8221;
the following is a description of each transaction since September 1, 2019 and each currently proposed transaction in which:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">We and any subsidiaries thereof have been or will be a participant;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">The amount involved exceeds the lesser of $120,000 or 1% of the average of the smaller reporting company&#8217;s total assets at year-end for the last two completed fiscal years; and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Any of our directors, executive officers or beneficial owners of more than 5% of our capital stock, or any immediate family member of, or person sharing the household with, any of these individuals, had or will have a direct or indirect material interest.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At August 31, 2021, the Company
had outstanding advances totaling $478,920 due to related parties. These related parties are stockholders, officers and/or affiliates
of the Company, as well as owners, officers and/or shareholders of the companies that provided the advances to the Company. These amounts,
owed by the Company, are payable upon demand.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">At August 31, 2021, the Company
had debentures totaling $1,221,764 including principal and interest, due to the following related parties:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">$324,794 due to Peak Health LTC Inc., a company whose owner (Pierre Dalcourt) was a director until June 30, 2022 and is greater than 5% shareholder of the Company, and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">$110,009 due to Michael Gaynor Physiotherapy PC, a company whose owner (Michael Gaynor) was an officer and director until June 30, 2022, and is greater than 5% shareholder of the Company, and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">$323,110 due to ICC Healthnet Canada, Inc., a company whose owner (Robert Mattacchione) is a greater than 5% shareholder of the Company, and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">$463,851 due to Healthnet Assessment Inc., a company whose owner (Robert Mattacchione) is a greater than 5% shareholder of the Company.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On September 30, 2013, the Company
issued five debentures totaling CAD$6,402,512 in connection with the acquisition of certain business assets. The holders of the debentures
are current stockholders, officers and/or affiliates of the Company. The debentures are secured by all the assets of the Company, accrue
interest at 8% per annum and were originally due on September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the
due date to September 30, 2019. On September 27, 2019, the debenture holders agreed to extend the due date to September 30, 2021. On November
2, 2021, the debenture holders agreed to extend the due date to December 1, 2023.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On January 31, 2018, the debenture
holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 1,047,588 shares of the Company&#8217;s
common stock. The per share price used for the conversion of each debenture was $4.11 which was determined based on the average price
of the five trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price. At August
31, 2021, the amount of debentures outstanding was $982,205.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 143; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->139<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Amounts loaned to the Company
by stockholders and officers of the Company are payable upon demand. At August 31, 2021 and 2020, the amount due to related parties was
$478,920 and $528,213, respectively.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company leased office space
from a related party on a month-to-month basis with monthly lease payments of $1,487. The lease was terminated on May 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b><span id="ar_006"></span>DESCRIPTION OF CAPITAL STOCK</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="text-transform: uppercase"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The following description of our capital stock is
based upon our amended and restated articles of incorporation and our bylaws and applicable provisions of law, in each case as currently
in effect. This discussion does not purport to be complete and is qualified in its entirety by reference to our amended and restated articles
of incorporation, and our bylaws, copies of which are filed with the SEC as exhibits to this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to our amended and restated articles of
incorporation filed with the Nevada Secretary of State on March 8, 2017, as amended on April 7, 2017, our authorized capital stock consists
of 500,000,000 shares of capital stock, consisting of 499,000,000 shares of common stock, $0.001 par value per share, and 1,000,000 shares
of preferred stock, $0.001 par value per share. As of September 12, 2022, we had 31,180,603 shares of common stock issued and
outstanding and no shares of preferred stock issued and outstanding. We had 523 active holders of record of our common stock as
of September 12, 2022.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Board may from time to time authorize by resolution
the issuance of any or all shares of the common stock and the preferred stock authorized in accordance with the terms and conditions set
forth in the amended and restated articles of incorporation for such purposes, in such amounts, to such persons, corporations, or entities,
for such consideration and in the case of the Preferred Stock, in one or more series, all as the Board in its discretion may determine
and without any vote or other action by the stockholders, except as otherwise required by law.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Common Stock</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Holders of the Company&#8217;s common stock are entitled
to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights.
Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors. Holders
of the Company&#8217;s common stock representing a majority of the voting power of the Company&#8217;s capital stock issued, outstanding
and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of stockholders.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Holders of the Company&#8217;s common stock are entitled
to share in all dividends that our Board of Directors, in its discretion, declares from legally available funds. In the event of a liquidation,
dissolution or winding up, each outstanding share entitles its holder to participate pro rata in all assets that remain after payment
of liabilities and after providing for each class of stock, if any, having preference over the common stock. The Company&#8217;s common
stock has no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to the Company&#8217;s common
stock.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The total number of authorized shares of Preferred
Stock shall be one million (1,000,000) shares with par value of $0.001 per share. The powers, preferences, rights, qualifications, limitations
and restrictions pertaining to the Preferred Stock, or any series thereof, shall be such as may be fixed, from time to time, by the Board
in its sole discretion, authority to do so being hereby expressly vested in the Board. As of the date hereof there are no classes of Preferred
Stock designated, authorized, issued or outstanding. The authority of the Board with respect to each such series of Preferred Stock will
include, without limiting the generality of the foregoing, the determination of any or all of the following:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.3in; text-align: justify"><span style="font-size: 10pt">(i)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">The number of shares of any series and the designation to distinguish the shares of such series from the shares of all other series;</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 144; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->140<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.5in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify; width: 0.3in"><span style="font-size: 10pt">(ii)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the voting powers, if any, of the shares of such series and whether such voting powers are full or limited;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(iii)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the redemption provisions, if any, applicable to such series, including the redemption price or prices to be paid;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(iv)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">whether dividends, if any, will be cumulative or noncumulative, the dividend rate or rates of such series and the dates and preferences of dividends on such series;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(v)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the rights of such series upon the voluntary or involuntary dissolution of, or upon any distribution of the assets of, the Corporation;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(vi)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the provisions, if any, pursuant to which the shares of such series are convertible into, or exchangeable for, shares of any other class or classes or of any other series of the same or any other class or classes of stock, or any other security, of the Corporation or any other corporation or other entity, and the rates or other determinants of conversion or exchange applicable thereto;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(vii)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the right, if any, to subscribe for or to purchase any securities of the Corporation or any other corporation or other entity;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(viii)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">the provisions, if any, of a sinking fund applicable to such series; and</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">(ix)</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">any other relative, participating, optional or other powers, preferences or rights, and any qualifications, limitations or restrictions thereof, of such series.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The shares of each class or series of the Preferred
Stock may vary from the shares of any other class or series thereof in any respect. The Board of Directors may increase the number of
shares of the Preferred Stock designated for any existing class or series by a resolution adding to such class or series authorized and
unissued shares of the Preferred Stock not designated for any existing class or series of the Preferred Stock and the shares so subtracted
shall become authorized, unissued and undesignated shares of the Preferred Stock.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Cash Dividends</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of the date of this Offering Circular, we have
not paid any cash dividends to stockholders. The declaration of any future cash dividend will be at the discretion of our Board of Directors
and will depend upon our earnings, if any, our capital requirements and financial position, the general economic conditions, and other
pertinent conditions. It is our present intention not to pay any cash dividends in the foreseeable future, but rather to reinvest earnings,
if any, in our business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.2pt"><b>Securities Offered in this Offering</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt">We are offering
Units, each Unit consisting of one share of common stock and one Warrant to purchase one share of common stock. We are also offering
to each purchaser whose purchase of common stock in this offering would otherwise result in the purchaser, together with its affiliates,
beneficially owning more than 4.99% of our outstanding common stock immediately following the consummation of this offering, the opportunity
to purchase, if the purchaser so chooses, Units containing Pre-Funded Warrants in lieu of common stock that would otherwise result
in the purchaser&#8217;s beneficial ownership exceeding 4.99% of our outstanding common stock. For each Pre-Funded Warrant we
sell (without regard to any limitation on exercise set forth therein), the number of common stock we are offering will be decreased on
a one-for-one basis. Because one Warrant is being sold together in this offering with each common share or, in the alternative, each
Pre-Funded Warrant to purchase one common share, the number of Warrants sold in this offering will not change as a result of a
change in the mix of the common stock and Pre-Funded Warrants sold.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 145; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->141<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="letter-spacing: 0.2pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt">We are also registering
the common stock included in the Units and the common stock issuable from time to time upon exercise of the Pre-Funded Warrants
and Warrants included in the Units offered hereby. Our Units have no stand-alone rights and will not be certificated or issued as stand-alone
securities. The common stock (or Pre-Funded Warrants) and the Warrants comprising our Units are immediately separable and will
be issued separately in this offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt">The following
summary of certain terms and provisions of the Pre-Funded Warrants and Warrants offered hereby is not complete and is subject
to, and qualified in its entirety by the provisions of the form of Pre-Funded Warrant, and the form of Warrant, which will
be  filed as exhibits to the registration statement of which this prospectus forms a part. Prospective investors should carefully
review the terms and provisions set forth in the form of Pre-Funded Warrant and the form of Warrant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Exercisability</i>.
The Pre-Funded Warrants are exercisable at any time after their original issuance until they are exercised in full. The Warrants
are exercisable at any time after their original issuance up to the date that is five  years after their original issuance. Each
of the Warrants and the Pre-Funded Warrants will be exercisable, at the option of each holder, in whole or in part by delivering
to us a duly executed exercise notice and, at any time a registration statement registering the issuance of the common stock underlying
the Warrants or Pre-Funded Warrants under the Securities Act is effective and available for the issuance of such shares, or an
exemption from registration under the Securities Act is available for the issuance of such shares, by payment in full in immediately
available funds for the number of common stock purchased upon such exercise. If a registration statement registering the issuance of
the common stock underlying the Warrants or Pre-Funded Warrants under the Securities Act is not effective or available and an
exemption from registration under the Securities Act is not available for the issuance of such shares, the holder may, in its sole discretion,
elect to exercise the Warrant or Pre-Funded Warrant through a cashless exercise, in which case the holder would receive upon such
exercise the net number of common stock determined according to the formula set forth in the Warrant or Pre-Funded Warrant. No
fractional common stock will be issued in connection with the exercise of a Warrant or Pre-Funded Warrant. In lieu of fractional
shares, we will pay the holder an amount in cash equal to the fractional amount multiplied by the exercise price.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Exercise Limitation</i>.
A holder will not have the right to exercise any portion of the Pre-Funded Warrants if the holder (together with its affiliates)
would beneficially own in excess of 4.99% (or, upon election by a holder prior to the issuance of any Pre-Funded Warrants, 9.99%)
of the number of shares of our common stock outstanding immediately after giving effect to the exercise, as such percentage ownership
is determined in accordance with the terms of the warrants. However, any holder may increase or decrease such percentage to any other
percentage not in excess of 9.99%, upon at least 61 days&#8217; prior notice from the holder to us with respect to any increase in such
percentage.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Exercise
Price.</i> The exercise price for the <span style="letter-spacing: 0.2pt">Pre-Funded Warrants</span> is $0.01 per share. The exercise
price per whole common share purchasable upon exercise of the Warrants is $&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;per
share. The exercise price and number of common stock issuable upon exercise will adjust in the event of certain stock dividends and distributions,
stock splits, stock combinations, reclassifications or similar events affecting our common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Transferability.
</i>Subject to applicable laws, the Warrants and the Pre-Funded Warrants may be offered for sale, sold, transferred or assigned
without our consent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Exchange Listing.
</i>We do not intend to apply for the listing of the Warrants or Pre-Funded Warrants offered in this offering on any stock exchange.
Without an active trading market, the liquidity of the Warrants and the Pre-Funded Warrants will be limited.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Rights as
a Shareholder.</i> Except as otherwise provided in the Warrants or the Pre-Funded Warrants or by virtue of such holder&#8217;s
ownership of our common stock, the holder of a Warrant or Pre-Funded Warrant does not have the rights or privileges of a holder
of our common stock, including any voting rights, until the holder exercises the warrant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 146; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->142<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Fundamental
Transactions.</i> In the event of a fundamental transaction, as described in the Warrants and the Pre-Funded Warrants and generally
including, with certain exceptions, any reorganization, recapitalization or reclassification of our common stock, the sale, transfer
or other disposition of all or substantially all of our properties or assets, our consolidation or merger with or into another person,
the acquisition of more than 50% of our outstanding common stock, or any person or group becoming the beneficial owner of 50% of the
voting power represented by our outstanding common stock, the holders of the Warrants and the Pre-Funded Warrants will be entitled
to receive upon exercise of the warrants the kind and amount of securities, cash or other property that the holders would have received
had they exercised the warrants immediately prior to such fundamental transaction.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0.2pt"><i>Governing
Law</i>. The Pre-Funded Warrants, the Warrants and Warrant Agency  Agreement are governed by New York law.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Exclusive Forum Provision</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 22(a) of our amended and restated articles
of incorporation provide that &#8220;[u]nless the Corporation consents in writing to the selection of an alternative forum, the sole and
exclusive forum for (i) any derivative action or proceeding brought on behalf of the Corporation, (ii) any action asserting a claim of
breach of a fiduciary duty owed by any director, officer or other employee of the Corporation to the Corporation or the Corporation&#8217;s
stockholders, (iii) an action asserting a claim arising pursuant to any provision of the NRS, or (iv) any action asserting a claim governed
by the internal affairs doctrine, shall be a state or federal court located within the state of Nevada, in all cases subject to the court&#8217;s
having personal jurisdiction over the indispensable parties named as defendants.&#8221;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i><span style="text-decoration: underline">This provision would not apply to suits brought
to enforce a duty or liability created by the Securities Act, Exchange Act or any other claim for which the U.S. federal courts have exclusive
jurisdiction.</span></i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This choice of forum provision may limit a shareholder&#8217;s
ability to bring a claim in a judicial forum that it finds favorable for disputes with us or our directors, officers or other employees,
which may discourage such lawsuits against us and our directors, officers and employees. Alternatively, a court could find these provisions
of our amended and restated articles of incorporation to be inapplicable or unenforceable in respect of one or more of the specified types
of actions or proceedings, which may require us to incur additional costs associated with resolving such matters in other jurisdictions,
which could adversely affect our business and financial condition.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Anti-Takeover Effects of Certain Provisions of
Our Bylaws</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 29.7pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Provisions of our bylaws could make it more difficult
to acquire us by means of a merger, tender offer, proxy contest, open market purchases, removal of incumbent directors and otherwise.
These provisions, which are summarized below, are expected to discourage types of coercive takeover practices and inadequate takeover
bids and to encourage persons seeking to acquire control of us to first negotiate with us. We believe that the benefits of increased protection
of our potential ability to negotiate with the proponent of an unfriendly or unsolicited proposal to acquire or restructure us outweigh
the disadvantages of discouraging takeover or acquisition proposals because negotiation of these proposals could result in an improvement
of their terms.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Removal of Directors. </i>Our amended and restated
articles of incorporation provide that any director may be removed from office only by the affirmative vote of the holders of not less
than two-thirds (2/3) of the voting power of the issued and outstanding stock entitled to vote.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Vacancies on the Board</i>. Our amended and restated
articles of incorporation provide that newly created directorships resulting from any increase in the number of directors, or any vacancies
on the Board resulting from death, resignation, removal, or other causes, shall be filled solely by the quorum of the Board.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Bylaws. </i>Our bylaws authorize the Board
of Directors to amend the bylaws by a majority vote of the Board. Our stockholders may amend the bylaws by a majority vote
of all issued and outstanding shares of our stock and, from time to time, may specify particular provisions of the bylaws which shall
not be amended by the Board of Directors.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Calling of Special Meetings of Stockholders. </i>Our
amended and restated articles of incorporation provides that a special meeting of the stockholders of the Company for any purpose or purposes
may be called at any time by the President or the Secretary of the Company by resolution of the Board of Directors or at the request in
writing of stockholders owning a majority in amount of the entire capital stock issued and outstanding and entitled to vote.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 147; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->143<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Effects of authorized but unissued common stock
and blank check preferred stock. </i>One of the effects of the existence of authorized but unissued common stock and undesignated preferred
stock may be to enable our Board of Directors to make more difficult or to discourage an attempt to obtain control of our Company
by means of a merger, tender offer, proxy contest or otherwise, and thereby to protect the continuity of management. If, in the due exercise
of its fiduciary obligations, the Board of Directors were to determine that a takeover proposal was not in our best interest,
such shares could be issued by the Board of Directors without stockholder approval in one or more transactions that might prevent
or render more difficult or costly the completion of the takeover transaction by diluting the voting or other rights of the proposed
acquirer or insurgent stockholder group, by putting a substantial voting block in institutional or other hands that might undertake to
support the position of the incumbent Board of Directors, by effecting an acquisition that might complicate or preclude the takeover,
or otherwise.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In addition, our amended and restated article of incorporation
grants our Board of Directors broad power to establish the rights and preferences of authorized and unissued shares of preferred stock.
The issuance of shares of preferred stock could decrease the amount of earnings and assets available for distribution to holders of shares
of common stock. The issuance also may adversely affect the rights and powers, including voting rights, of those holders and may have
the effect of delaying, deterring or preventing a change in control of our Company.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Cumulative Voting.</i> Our amended and restated
articles of incorporation do not provide for cumulative voting in the election of directors, which would allow holders of less than a
majority of the stock to elect some directors.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Indemnification of Directors and Officers</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s amended and restated articles
of incorporation provide that no director or officer of the Company shall be personally liable to the Company or any of its stockholders
for damages for breach of fiduciary duty as a director or officer of for any act or omission of any such director or officer; however
such indemnification shall not eliminate or limit the liability of a director or officer for (a) acts or omissions which involve intentional
misconduct, fraud or a knowing violation of law or (b) the payment of dividends in violation of Section 78.300 of the Nevada Revised Statutes.
The Company&#8217;s Bylaws (the &#8220;Bylaws&#8221;) provide that any person who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, by reason
of the fact that such person is or was a director, officer, employee or agent of the Company (or is or was serving at the request of the
Company as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise) shall
be indemnified and held harmless by the Company to the fullest extent permitted by Nevada law against expenses including attorneys&#8217;
fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such proceeding.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Bylaws also provide that the Company must indemnify
any person who was or is a party, or is threatened to be made a party, to any threatened, pending or completed proceeding by or in the
right of the Company to procure a judgment in its favor by reason of the fact that such person is or was a director, officer, employee
or agent of the Company, or is or was serving at the request of the Company as a director, officer, employee, or agent of another corporation,
partnership, joint venture, trust or other enterprise against costs incurred by such person in connection with the defense or settlement
of such action or suit. Such indemnification may not be made for any claim, issue or matter as to which such person has been adjudged
by a court of competent jurisdiction, after exhaustion of all appeals, to be liable to the Company or for amounts paid in settlement to
the Company, unless and only to the extent that the court determines upon application that in view of all the circumstances of the case,
the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Bylaws provide that the Company must pay the costs
incurred by any person entitled to indemnification in defending a proceeding as such costs are incurred and in advance of the final disposition
of a proceeding; provided however, that the Company must pay such costs only upon receipt of an undertaking by or on behalf of such person
to repay the amount if it is ultimately determined by a court of competent jurisdiction that such person is not entitled to be indemnified
by the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 148; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->144<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Bylaws provide that the Company may purchase and
maintain insurance or make other financial arrangements on behalf of any person who is or was a director, officer, employee or agent of
the Company, or is or was serving at the request of the Company as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise in accordance with Section 78.752 of the Nevada Revised Statutes.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Nevada Revised Statutes 78.751 and 78.7502 have provisions
that provide for discretionary and mandatory indemnification of officers, directors, employees, and agents of a corporation. Under these
provisions, such persons may be indemnified by a corporation against expenses, including attorney&#8217;s fees, judgment, fines and amounts
paid in settlement, actually and reasonably incurred by him in connection with the action, suit or proceeding, if he is not liable pursuant
to Section 78.138 of the Nevada Revised Statutes or he acted in good faith and in a manner which he reasonably believed to be in or not
opposed to the best interests of the corporation and with respect to any criminal action or proceeding had no reasonable cause to believe
his conduct was unlawful.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">To the extent that a director, officer, employee or
agent has been successful on the merits or otherwise in defense of any action, suit or proceeding, or in defense of any claim, issue or
matter, the Nevada Revised Statues provide that he must be indemnified by the Company against expenses, including attorney&#8217;s fees,
actually and reasonably incurred by him in connection with the defense.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 78.751 of the Nevada Revised Statues also
provides that any discretionary indemnification, unless ordered by a court or advanced by the Company, may be made only as authorized
in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances.
The determination must be made:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; width: 0.25in; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By the stockholders; </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">By the Company&#8217;s Board of Directors by majority vote of a quorum consisting of directors who were not parties to that act, suit or proceeding; </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">If a majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion; or </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">If a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion. </span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Insofar as the limitation of, or indemnification for,
liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling us pursuant to the foregoing,
or otherwise, we have been advised that, in the opinion of the SEC, such limitation or indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Our Transfer Agent and Warrant Agent</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The transfer agent and registrar for our Common Stock
and warrant agent for our Warrants is Pacific Stock Transfer Company. The transfer agent and registrar&#8217;s address is 6725 Via Austi
Parkway, Suite 300, Las Vegas, Nevada 89119. The transfer agent&#8217;s telephone (702) 361-3033.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have agreed to indemnify Pacific Stock Transfer
Company in its roles as transfer agent and warrant agent, its agents and each of its stockholders, directors, officers and employees against
all liabilities, including judgments, costs and reasonable counsel fees that may arise out of acts performed or omitted for its activities
in that capacity, except for any liability due to any gross negligence, willful misconduct or bad faith of the indemnified person or entity.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 149; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->145<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b><span id="ar_007"></span>MATERIAL U.S. FEDERAL TAX CONSIDERATIONS FOR
HOLDERS OF OUR COMMON STOCK, WARRANTS AND PRE-FUNDED WARRANTS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">The following discussion
describes the material U.S. federal income tax consequences of the acquisition, ownership and disposition of our Units, consisting of
our Common Stock or Pre-Funded Warrants and Warrants acquired in this offering. The Warrants and the Pre-Funded Warrants are collectively
referred to in this section as the &#8220;Warrants.&#8221; This discussion is based on the current provisions of the Internal Revenue
Code of 1986, as amended, referred to as the Code, existing and proposed U.S. Treasury regulations promulgated thereunder, and administrative
rulings and court decisions in effect as of the date hereof, all of which are subject to change at any time, possibly with retroactive
effect. No ruling has been or will be sought from the Internal Revenue Service, or IRS, with respect to the matters discussed below, and
there can be no assurance the IRS will not take a contrary position regarding the tax consequences of the acquisition, ownership or disposition
of our Common Stock, or Warrants, or that any such contrary position would not be sustained by a court.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0.1in; text-align: justify; text-indent: 0.5in">We assume in this discussion
that the shares of our Common Stock or Warrants will be held as capital assets (generally, property held for investment). This discussion
does not address all aspects of U.S. federal income taxes, does not discuss the potential application of the Medicare contribution tax,
the alternative minimum tax and does not deal with state or local taxes, U.S. federal gift and estate tax laws, except as specifically
provided below with respect to non-U.S. holders, or any non-U.S. tax consequences that may be relevant to holders in light of their particular
circumstances. This discussion also does not address the special tax rules applicable to particular holders, such as:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt; width: 0.5in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">financial institutions;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">brokers or dealers in securities;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">tax-exempt organizations;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">pension plans;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">regulated investment companies;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">owners that hold our Common Stock or Warrants as part of a straddle, hedge, conversion transaction, synthetic security or other integrated investment;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">insurance companies;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">controlled foreign corporations, passive foreign investment companies, or corporations that accumulate earnings to avoid U.S. federal income tax; and</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt">&#160;</td>
    <td style="padding: 0.25pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">certain U.S. expatriates.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">In addition, this discussion
does not address the tax treatment of partnerships or other pass-through entities or persons who hold our Common Stock or Warrants through
partnerships or other entities which are pass-through entities for U.S. federal income tax purposes. A partner in a partnership or other
pass-through entity that will hold our Common Stock or Warrants should consult his, her or its own tax advisor regarding the tax consequences
of the ownership and disposition of our Common Stock or Warrants through a partnership or other pass-through entity, as applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 150; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->146<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><b>This discussion of U.S.
federal income tax considerations is for general information purposes only and is not tax advice. Prospective investors should consult
their own tax advisors regarding the U.S. federal, state, local and non-U.S. income and other tax considerations of acquiring, holding
and disposing of our Common Stock and Warrants.</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">For the purposes of this
discussion, a &#8220;U.S. Holder&#8221; means a beneficial owner of our Common Stock or Warrants that is for U.S. federal income tax purposes
(a) an individual citizen or resident of the United States, (b) a corporation (or other entity taxable as a corporation for U.S. federal
income tax purposes), created or organized in or under the laws of the United States, any state thereof or the District of Columbia, (c)
an estate the income of which is subject to U.S. federal income taxation regardless of its source, or (d) a trust if it (1) is subject
to the primary supervision of a court within the United States and one or more U.S. persons (within the meaning of Section 7701(a)(30)
of the Code) have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable
U.S. Treasury regulations to be treated as a U.S. person. A &#8220;Non-U.S. Holder&#8221; is, for U.S. federal income tax purposes, a
beneficial owner of Common Stock or Warrants that is not a U.S. Holder or a partnership for U.S. federal income tax purposes.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Tax Cuts and Jobs Act </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Under tax legislation signed
into law in December 2017 commonly known as the Tax Cuts and Jobs Act of 2017, U.S. Holders that use an accrual method of accounting for
tax purposes and have certain financial statements generally will be required to include certain amounts in income no later than the time
such amounts are taken into account as revenue in such financial statements. The application of this rule thus may require the accrual
of income earlier than would be the case under the general tax rules described below, although the precise application of this rule is
unclear at this time. This rule is effective for taxable years beginning after December 31, 2017. U.S. Holders that use an accrual method
of accounting should consult with their tax advisors regarding the potential applicability of this legislation to their particular situation.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Allocation of Purchase Price of the Unit
</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">For U.S. federal income
tax purposes, each unit will be treated as an &#8220;investment unit&#8221; consisting of one share of Common Stock and a warrant to acquire
one share of our Common Stock. The purchase price for each investment unit will be allocated between these two components in proportion
to their relative fair market values at the time the unit is purchased by the holder. This allocation of the purchase price for each Unit
will establish the holder&#8217;s initial tax basis for U.S. federal income tax purposes in the share of Common Stock and the Warrant
included in each Unit. The separation of the share of Common Stock and the Warrant included in each Unit should not be a taxable event
for U.S. federal income tax purposes. Each holder should consult his, her or its own tax advisor regarding the allocation of the purchase
price for a Unit.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>Tax Considerations Applicable to
U.S. Holders </b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Exercise and
Expiration of Warrants </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">In general, a U.S. Holder
will not recognize gain or loss for U.S. federal income tax purposes upon exercise of a Warrant. The U.S. Holder will take a tax basis
in the shares acquired on the exercise of a Warrant equal to the exercise price of the Warrant, increased by the U.S. Holder&#8217;s adjusted
tax basis in the Warrant exercised (as determined pursuant to the rules discussed above). The U.S. Holder&#8217;s holding period in the
shares of our Common Stock acquired on exercise of the Warrant will begin on the date of exercise of the Warrant, and will not include
any period for which the U.S. Holder held the Warrant.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">In certain limited circumstances,
a U.S. Holder may be permitted to undertake a cashless exercise of Warrants into our Common Stock. The U.S. federal income tax treatment
of a cashless exercise of Warrants into our Common Stock is unclear, and the tax consequences of a cashless exercise could differ from
the consequences upon the exercise of a Warrant described in the preceding paragraph. U.S. Holders should consult their own tax advisors
regarding the U.S. federal income tax consequences of a cashless exercise of Warrants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 151; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->147<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">The lapse or expiration
of a Warrant will be treated as if the U.S. Holder sold or exchanged the Warrant and recognized a capital loss equal to the U.S. Holder&#8217;s
tax basis in the Warrant. The deductibility of capital losses is subject to limitations.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Certain Adjustments to and Distributions
on Warrants </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Under Section 305 of the
Code, an adjustment to the number of shares of Common Stock issued on the exercise of the Warrants, or an adjustment to the exercise price
of the Warrants, may be treated as a constructive distribution to a U.S. Holder of the Warrants if, and to the extent that, such adjustment
has the effect of increasing such U.S. Holder&#8217;s proportionate interest in our &#8220;earnings and profits&#8221; or assets, depending
on the circumstances of such adjustment (for example, if such adjustment is to compensate for a distribution of cash or other property
to our shareholders). An adjustment made pursuant to a bona fide reasonable adjustment formula that has the effect of preventing dilution
should generally not be considered to result in a constructive distribution. Any such constructive distribution would be taxable whether
or not there is an actual distribution of cash or other property to the holders of Warrants. In certain circumstances, if we were to make
a distribution in cash or other property with respect to our Common Stock after the issuance of the Warrants, then we may make a corresponding
distribution to a Warrant holder. The taxation of a distribution received with respect to a Warrant is unclear. It is possible such a
distribution would be treated as a distribution (or constructive distribution), although other treatments are possible. For more information
regarding the tax considerations related to distributions, see the discussion below regarding &#8220;Distributions.&#8221; U.S. Holders
should consult their tax advisors regarding the proper treatment of any adjustments to the Warrants and any distributions with respect
to the Warrants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Distributions</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">As discussed above, we currently
anticipate that we will retain future earnings, if any, to finance the growth and development of our business and do not intend to pay
cash dividends in respect of our Common Stock in the foreseeable future. In the event that we do make distributions on our Common Stock
to a U.S. Holder, those distributions generally will constitute dividends for U.S. tax purposes to the extent paid out of our current
or accumulated earnings and profits (as determined under U.S. federal income tax principles). Distributions in excess of our current and
accumulated earnings and profits will constitute a return of capital that is applied against and reduces, but not below zero, a U.S. Holder&#8217;s
adjusted tax basis in our Common Stock. Any remaining excess will be treated as gain realized on the sale or exchange of our Common Stock
as described below under the section titled &#8220; &#8211; Disposition of Our Common Stock or Warrants.&#8221;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Disposition of Our Common Stock or Warrants
</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Upon a sale or other taxable
disposition of our Common Stock or Warrants, a U.S. Holder generally will recognize capital gain or loss in an amount equal to the difference
between the amount realized and the U.S. Holder&#8217;s adjusted tax basis in the Common Stock or Warrants. Capital gain or loss will
constitute long-term capital gain or loss if the U.S. Holder&#8217;s holding period for the Common Stock or Warrants exceeds one year.
The deductibility of capital losses is subject to certain limitations. U.S. Holders who recognize losses with respect to a disposition
of our Common Stock or Warrants should consult their own tax advisors regarding the tax treatment of such losses.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Information
Reporting and Backup Reporting </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Information reporting requirements
generally will apply to payments of dividends (including constructive dividends) on the Common Stock and Warrants and to the proceeds
of a sale or other disposition of Common Stock and Warrants paid by us to a U.S. Holder unless such U.S. Holder is an exempt recipient,
such as a corporation. Backup withholding will apply to those payments if the U.S. Holder fails to provide the holder&#8217;s taxpayer
identification number, or certification of exempt status, or if the holder otherwise fails to comply with applicable requirements to establish
an exemption.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Backup withholding is not
an additional tax. Rather, any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against the
U.S. Holder&#8217;s U.S. federal income tax liability provided the required information is timely furnished to the IRS. U.S. Holders should
consult their own tax advisors regarding their qualification for exemption from information reporting and backup withholding and the procedure
for obtaining such exemption.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 152; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->148<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><b>Tax Considerations Applicable To Non-U.S.
Holders </b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Exercise and Expiration of Warrants </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">In general, a Non-U.S. Holder
will not recognize gain or loss for U.S. federal income tax purposes upon the exercise of Warrants into shares of Common Stock. The U.S.
federal income tax treatment of a cashless exercise of Warrants into our Common Stock is unclear. A Non-U.S. Holder should consult his,
her, or its own tax advisor regarding the U.S. federal income tax consequences of a cashless exercise of Warrants. The expiration of a
Warrant will be treated as if the Non-U.S. Holder sold or exchanged the Warrant and recognized a capital loss equal to the Non-U.S. Holder&#8217;s
tax basis in the Warrant. However, a Non-U.S. Holder will not be able to utilize a loss recognized upon expiration of a Warrant against
the Non-U.S. Holder&#8217;s U.S. federal income tax liability unless the loss is effectively connected with the Non-U.S. Holder&#8217;s
conduct of a trade or business within the United States (and, if an income tax treaty applies, is attributable to a permanent establishment
or fixed base in the United States) or is treated as a U.S.-source loss and the Non-U.S. Holder is present 183 days or more in the taxable
year of disposition and certain other conditions are met.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Certain Adjustments
to and Distributions on Warrants </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">As described under &#8220;
&#8211; U.S. Holders &#8211; Certain Adjustments to and Distributions on Warrants,&#8221; an adjustment to the Warrants could result in
a constructive distribution to a Non-U.S. Holder, which would be treated as described under &#8220;Distributions&#8221; below, and the
tax treatment of distributions on the Warrants is unclear. Any resulting withholding tax attributable to deemed dividends would be collected
from other amounts payable or distributable to the Non-U.S. Holder. Non-U.S. Holders should consult their tax advisors regarding the proper
treatment of any adjustments to and distributions on the Warrants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Distributions</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">As discussed above, we currently
anticipate that we will retain future earnings, if any, to finance the growth and development of our business and do not intend to pay
cash dividends in respect of our Common Stock in the foreseeable future. In the event that we do make distributions on our Common Stock
to a Non-U.S. Holder, those distributions generally will constitute dividends for U.S. federal income tax purposes as described in &#8220;
&#8211; U.S. Holders &#8211; Distributions&#8221;.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Any distribution (including
constructive distributions) on our Common Stock that is treated as a dividend paid to a Non-U.S. Holder that is not effectively connected
with the holder&#8217;s conduct of a trade or business in the United States will generally be subject to withholding tax at a 30% rate
or such lower rate as may be specified by an applicable income tax treaty between the United States and the Non-U.S. Holder&#8217;s country
of residence. To obtain a reduced rate of withholding under a treaty, a Non-U.S. Holder generally will be required to provide the applicable
withholding agent with a properly executed IRS Form W-8BEN, IRS Form W-8BEN-E or other appropriate form, certifying the Non-U.S. Holder&#8217;s
entitlement to benefits under that treaty. Such form must be provided prior to the payment of dividends and must be updated periodically.
If a Non-U.S. Holder holds stock through a financial institution or other agent acting on the holder&#8217;s behalf, the holder will be
required to provide appropriate documentation to such agent. The holder&#8217;s agent may then be required to provide certification to
the applicable withholding agent, either directly or through other intermediaries. If you are eligible for a reduced rate of U.S. withholding
tax under an income tax treaty, you should consult with your own tax advisor to determine if you are able to obtain a refund or credit
of any excess amounts withheld by timely filing an appropriate claim for a refund with the IRS.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 153; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->149<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">We generally are not required
to withhold tax on dividends paid (or constructive dividends deemed paid) to a Non-U.S. Holder that are effectively connected with the
holder&#8217;s conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable
to a permanent establishment or fixed base that the holder maintains in the United States) if a properly executed IRS Form W-8ECI, stating
that the dividends are so connected, is furnished to us (or, if stock is held through a financial institution or other agent, to the applicable
withholding agent). In general, such effectively connected dividends will be subject to U.S. federal income tax on a net income basis
at the regular graduated rates applicable to U.S. persons. A corporate Non-U.S. Holder receiving effectively connected dividends may also
be subject to an additional &#8220;branch profits tax,&#8221; which is imposed, under certain circumstances, at a rate of 30% (or such
lower rate as may be specified by an applicable treaty) on the corporate Non-U.S. Holder&#8217;s effectively connected earnings and profits,
subject to certain adjustments.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">See also the sections below
titled &#8220; &#8211; Backup Withholding and Information Reporting&#8221; and &#8220; &#8211; Foreign Accounts&#8221; for additional
withholding rules that may apply to dividends paid to certain foreign financial institutions or non-financial foreign entities.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Disposition of Our Common Stock or Warrants
</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Subject to the discussions
below under the sections titled &#8220; &#8211; Backup Withholding and Information Reporting&#8221; and &#8220; &#8211; Foreign Accounts,&#8221;
a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax with respect to gain realized on a sale or other
disposition of our Common Stock or Warrants unless:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt; width: 0.5in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">the gain is effectively connected with the Non-U.S. Holder&#8217;s conduct of a trade or business in the United States, and if an applicable income tax treaty so provides, the gain is attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the United States; in these cases, the Non-U.S. Holder will be taxed on a net income basis at the regular graduated rates and in the manner applicable to U.S. persons, and if the Non-U.S. Holder is a corporation, an additional branch profits tax at a rate of 30%, or a lower rate as may be specified by an applicable income tax treaty, may also apply;</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt; width: 0.5in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">the Non-U.S. Holder is a nonresident alien present in the United States for 183 days or more in the taxable year of the disposition and certain other requirements are met, in which case the Non-U.S. Holder will be subject to a 30% tax (or such lower rate as may be specified by an applicable income tax treaty between the United States and such holder&#8217;s country of residence) on the net gain derived from the disposition, which may be offset by certain U.S.-source capital losses of the Non-U.S. Holder, if any; or</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0.25pt; width: 0.5in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="padding: 0.25pt; width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="padding: 0.25pt; text-align: justify"><span style="font-size: 10pt">our Common Stock constitutes a U.S. real property interest because we are, or have been at any time during the five-year period preceding such disposition (or the Non-U.S. Holder&#8217;s holding period of the Common Stock or Warrants, if shorter), a &#8220;U.S. real property holding corporation,&#8221; unless our Common Stock is regularly traded on an established securities market and the Non-U.S. Holder held no more than 5% of our outstanding Common Stock, directly or indirectly, during the shorter of the five-year period ending on the date of the disposition or the period that the Non-U.S. Holder held our Common Stock. Special rules may apply to the determination of the 5% threshold in the case of a holder of a Warrant. Non-U.S. Holders are urged to consult their own tax advisors regarding the effect of holding our Warrants on the calculation of such 5% threshold. Generally, a corporation is a &#8220;U.S. real property holding corporation&#8221; if the fair market value of its &#8220;U.S. real property interests&#8221; (as defined in the Code and applicable regulations) equals or exceeds 50% of the sum of the fair market value of its worldwide real property interests plus its other assets used or held for use in a trade or business. Although there can be no assurance, we believe that we are not currently, and we do not anticipate becoming, a &#8220;U.S. real property holding corporation&#8221; for U.S. federal income tax purposes. No assurance can be provided that our Common Stock will be regularly traded on an established securities market for purposes of the rules described above. Non-U.S. Holders are urged to consult their own tax advisors regarding the U.S. federal income tax considerations that could result if we are, or become, a &#8220;U.S. real property holding corporation&#8221;.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">See the sections titled
&#8220; &#8211; Backup Withholding and Information Reporting&#8221; and &#8220; &#8211; Foreign Accounts&#8221; for additional information
regarding withholding rules that may apply to proceeds of a disposition of our Common Stock or Warrants paid to foreign financial institutions
or non-financial foreign entities.</p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 154; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->150<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Federal Estate Tax </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Common Stock owned or treated
as owned by an individual who is not a citizen or resident of the United States (as specially defined for U.S. federal estate tax purposes)
at the time of death will be included in the individual&#8217;s gross estate for U.S. federal estate tax purposes and, therefore, may
be subject to U.S. federal estate tax, unless an applicable estate tax or other treaty provides otherwise. The foregoing may also apply
to Warrants. A Non-U.S. Holder should consult his, her, or its own tax advisor regarding the U.S. federal estate tax consequences of the
ownership or disposition of shares of our Common Stock and Warrants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Backup Withholding and Information Reporting
</i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">We must report annually
to the IRS and to each Non-U.S. Holder the gross amount of the distributions (including constructive distributions) on our Common Stock
or Warrants paid to such holder and the tax withheld, if any, with respect to such distributions. Non-U.S. Holders may have to comply
with specific certification procedures to establish that the holder is not a U.S. person (as defined in the Code) in order to avoid backup
withholding at the applicable rate, currently 24%, with respect to dividends (or constructive dividends) on our Common Stock or Warrants.
Generally, a holder will comply with such procedures if it provides a properly executed IRS Form W-8BEN (or other applicable Form W-8)
or otherwise meets documentary evidence requirements for establishing that it is a Non-U.S. Holder, or otherwise establishes an exemption.
Dividends paid to Non-U.S. Holders subject to withholding of U.S. federal income tax, as described above under the heading &#8220;Dividends,&#8221;
will generally be exempt from U.S. backup withholding.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Information reporting and
backup withholding generally will apply to the proceeds of a disposition of our Common Stock or Warrants by a Non-U.S. Holder effected
by or through the U.S. office of any broker, U.S. or foreign, unless the holder certifies its status as a Non-U.S. Holder and satisfies
certain other requirements, or otherwise establishes an exemption. Generally, information reporting and backup withholding will not apply
to a payment of disposition proceeds to a Non-U.S. Holder where the transaction is effected outside the United States through a non-U.S.
office of a broker. However, for information reporting purposes, dispositions effected through a non-U.S. office of a broker with substantial
U.S. ownership or operations generally will be treated in a manner similar to dispositions effected through a U.S. office of a broker.
Non-U.S. Holders should consult their own tax advisors regarding the application of the information reporting and backup withholding rules
to them.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Copies of information returns
may be made available to the tax authorities of the country in which the Non-U.S. Holder resides or is incorporated under the provisions
of a specific treaty or agreement.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules from a payment to a Non-U.S. Holder can be refunded or credited
against the Non-U.S. Holder&#8217;s U.S. federal income tax liability, if any, provided that an appropriate claim is timely filed with
the IRS.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><i>Foreign Accounts </i></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">The Foreign Account Tax
Compliance Act, or FATCA, generally imposes a 30% withholding tax on dividends (including constructive dividends) on, and gross proceeds
from the sale or other disposition of, our Common Stock and Warrants if paid to a non-U.S. entity unless (i) if the non-U.S. entity is
a &#8220;foreign financial institution,&#8221; the non-U.S. entity undertakes certain due diligence, reporting, withholding, and certification
obligations, (ii) if the non-U.S. entity is not a &#8220;foreign financial institution,&#8221; the non-U.S. entity identifies certain
of its U.S. investors, if any, or (iii) the non-U.S. entity is otherwise exempt under FATCA.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Withholding under FATCA
generally applies to payments of dividends (including constructive dividends) on our Common Stock. An intergovernmental agreement between
the United States and an applicable foreign country may modify the requirements described in this section. Under certain circumstances,
a holder may be eligible for refunds or credits of the tax. Holders should consult their own tax advisors regarding the possible implications
of FATCA on their investment in our Common Stock or Warrants.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0.1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><b>The preceding discussion
of material U.S. federal tax considerations is for information only. It is not tax advice. Prospective investors should consult their
own tax advisors regarding the particular U.S. federal, state, local and non-U.S. tax consequences of purchasing, holding and disposing
of our Common Stock or Warrants, including the consequences of any proposed changes in applicable laws.</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>


<!-- Field: Page; Sequence: 155; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->151<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="letter-spacing: -0.2pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="letter-spacing: -0.2pt"><span id="ar_008"></span><b>PLAN OF DISTRIBUTION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">Pursuant to a placement agency agreement,
we have engaged Maxim Group LLC to act as our exclusive placement agent to solicit offers to purchase the securities offered by this prospectus.
The Placement Agent is not purchasing or selling any securities, nor is it required to arrange for the purchase and sale of any specific
number or dollar amount of securities, other than to use its &#8220;reasonable best efforts&#8221; to arrange for the sale of the securities
by us. Therefore, we may not sell the entire amount of securities being offered. There is no minimum amount of proceeds that is a condition
to closing of this offering. We will enter into a securities purchase agreement directly with the investors, at the investor&#8217;s option,
who purchase our securities in this offering. The Placement Agent may engage one or more subagents or selected dealers in connection with
this offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">The
placement agency agreement provides that the Placement Agent&#8217;s obligations are subject to conditions contained in the placement
agency agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will deliver the securities being issued to the investors upon receipt of investor funds for the purchase of the securities offered pursuant
to this prospectus. We expect to deliver the securities being offered pursuant to this prospectus on or about&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Placement
Agent Fees, Commissions and Expenses</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">Upon
the closing of this offering, we will pay the Placement Agent a cash transaction fee equal to 8.0% of the aggregate gross cash
proceeds to us from the sale of the securities in the offering. In addition, we will reimburse the Placement Agent for its out-of-pocket
expenses incurred in connection with this offering, including the fees and expenses of the counsel for the Placement Agent, up to $150,000.
</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">The
following table shows the public offering price, Placement Agent fees and proceeds, before expenses, to us.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</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>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Per Unit<br /> consisting<br /> of common<br /> stock and <br /> Warrant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Per Unit<br /> consisting<br /> of pre-funded<br /> warrant and <br /> Warrant</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 66%; text-align: justify">Public Offering Price per Unit</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Placement Agent fees</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Proceeds, before expenses, to us</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0pt"><span style="letter-spacing: 0.2pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="letter-spacing: 0pt">We
estimate that the total expenses of the offering, including registration, filing and listing fees, printing fees and legal and accounting
expenses, but excluding Placement Agent commission, will be approximately $460,208, all of which are payable by us. This figure includes,
among other things, (i) the Placement Agent&#8217;s fees and expenses (excluding the legal fees, costs and expenses for Placement Agent&#8217;s
legal counsel) in the amount up to an aggregate expense reimbursement of 0.0075 of gross proceeds of the Offering (if all units are sold,
$150,000) payable at closing, (ii) legal fees, costs and expenses for Placement Agent&#8217;s legal counsel in the amount not to exceed
the lesser of $125,000 or 0.0075 of the gross proceeds of the Offering (but in no event shall this maximum be less than $75,000) payable
at closing, and (iii) </span>travel and lodging expenses, associated with road show marketing trips for the Offering, in an aggregate
amount not to exceed $10,000 payable at closing.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white">&#160;</p>


<!-- Field: Page; Sequence: 156; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->152<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="letter-spacing: -0.2pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Lock-Up Agreements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">We,
each of our officers and directors, and holder(s) of ten percent (10%) or more of the outstanding common stock as of the date of this
prospectus have agreed, subject to certain exceptions, not to offer, issue, sell, contract to sell, encumber, grant any option for the
sale of or otherwise dispose of any of our common stock or other securities convertible into or exercisable or exchangeable for our common
stock for a period of three (3) months after this offering is completed without the prior written consent of the Placement Agent.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">The
Placement Agent may in its sole discretion and at any time without notice release some or all of the shares subject to lock-up agreements
prior to the expiration of the lock-up period. When determining whether or not to release shares from the lock-up agreements, the Placement
Agent will consider, among other factors, the security holder&#8217;s reasons for requesting the release, the number of shares for which
the release is being requested and market conditions at the time.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="letter-spacing: 0.2pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Right of First Refusal</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Upon the closing of this Offering,
for a period of twelve (12) months following the closing, we grant the Placement Agent the right of first refusal to act as sole managing
underwriter and sole book runner, sole placement agent, or sole sales agent, for any and all future public or private equity, equity-linked
or debt (excluding commercial bank debt) offerings for which we retain the service of an underwriter, agent, advisor, finder or other
person or entity in connection with such offering by us, or any successor to us or any subsidiary of ours, during such twelve (12) month
period. We will not offer to retain any entity or person in connection with any such offering on terms more favorable than terms on which
we offer to retain the Placement Agent. Notwithstanding anything herein to the contrary, this right of first refusal shall not apply to
self-directed offerings in which we do not employ the services of an investment banker, finder or financial advisor to which we pay commissions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Indemnification</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">We
have agreed to indemnify the Placement Agent against certain liabilities, including liabilities under the Securities Act, and to contribute
to payments that the Placement Agent may be required to make for these liabilities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Other Compensation</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">If
within twelve months following the consummation of this offering, we complete any equity, equity-linked, convertible or debt or other
capital-raising activity of the Company for which the Placement Agent is not acting as underwriter or placement agent (other than the
exercise by any person or entity of any options, warrants or other convertible securities) with any of the investors that were contacted,
introduced or participated in this offering (excluding any investors that either held securities of the Company prior to the Closing or
that were introduced by the Company to the Placement Agent), then the Company shall pay to the Placement Agent a commission as described
in this section, in each case only with respect to the portion of such financing received from such investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Regulation
M</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">The
Placement Agent may be deemed to be an underwriter within the meaning of Section 2(a)(11) of the Securities Act, and any commissions received
by it and any profit realized on the resale of the securities sold by it while acting as principal might be deemed to be underwriting
discounts or commissions under the Securities Act. As an underwriter, the Placement Agent would be required to comply with the requirements
of the Securities Act and the Exchange Act, including, without limitation, Rule 10b-5 and Regulation M under the Exchange Act. These rules
and regulations may limit the timing of purchases and sales of our securities by the Placement Agent acting as principal. Under these
rules and regulations, the Placement Agent (i) may not engage in any stabilization activity in connection with our securities and (ii)
may not bid for or purchase any of our securities or attempt to induce any person to purchase any of our securities, other than as permitted
under the Exchange Act, until it has completed its participation in the distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="letter-spacing: 0.2pt">&#160;</span></p>


<!-- Field: Page; Sequence: 157; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->153<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>Determination
of Offering Price and Warrant Exercise Price</b></span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="background-color: white">The
actual offering price of the securities we are offering, and the exercise price of the warrants included in the units and pre-funded units
that we are offering, were negotiated between us, the Placement Agent </span>and the investors in the offering <span style="background-color: white">based
on the trading of our shares of common stock prior to the offering, among other things. Other factors considered in determining the public
offering price of the securities we are offering, as well as the exercise price of the warrants included in the units and pre-funded units
that we are offering include our history and prospects, the stage of development of our business, our business plans for the future and
the extent to which they have been implemented, an assessment of our management, the general conditions of the securities markets at the
time of the offering and such other factors as were deemed relevant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Electronic
Distribution</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">A
prospectus in electronic format may be made available on a website maintained by the Placement Agent. In connection with the offering,
the Placement Agent or selected dealers may distribute prospectuses electronically. No forms of electronic prospectus other than prospectuses
that are printable as Adobe&#174; PDF will be used in connection with this offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">Other
than the prospectus in electronic format, the information on the Placement Agent&#8217;s website and any information contained in any
other website maintained by the Placement Agent is not part of the prospectus or the registration statement of which this prospectus forms
a part, has not been approved and/or endorsed by us or the Placement Agent in its capacity as placement agent and should not be relied
upon by investors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Certain Relationships</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">The
Placement Agent and its affiliates have and may in the future provide, from time to time, investment banking and financial advisory services
to us in the ordinary course of business, for which they may receive customary fees and commissions. The Placement Agent acted as the
sole underwriter in connection with our public offering that we consummated in January 2022, for which it received compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt"><b>Selling Restrictions</b></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: -0.2pt"><b><i>Canada</i></b></span><span style="letter-spacing: 0.2pt">.
The securities may be sold in Canada only to purchasers purchasing, or deemed to be purchasing, as principal that are accredited investors,
as defined in National Instrument 45-106 <i>Prospectus Exemptions</i> or subsection 73.3(1) of the Securities Act (Ontario), and are permitted
clients, as defined in National Instrument 31 103 <i>Registration Requirements, Exemptions and Ongoing Registrant Obligations</i>. Any
resale of the securities must be made in accordance with an exemption from, or in a transaction not subject to, the prospectus requirements
of applicable securities laws.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">Securities
legislation in certain provinces or territories of Canada may provide a purchaser with remedies for rescission or damages if this prospectus
supplement (including any amendment thereto) contains a misrepresentation, provided that the remedies for rescission or damages are exercised
by the purchaser within the time limit prescribed by the securities legislation of the purchaser&#8217;s province or territory. The purchaser
should refer to any applicable provisions of the securities legislation of the purchaser&#8217;s province or territory for particulars
of these rights or consult with a legal advisor.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="letter-spacing: 0.2pt">Pursuant
to section 3A.3 of National Instrument 33 105 <i>Underwriting Conflicts</i> (NI 33 105), the underwriters are not required to comply with
the disclosure requirements of NI 33-105 regarding underwriters conflicts of interest in connection with this offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>


<!-- Field: Page; Sequence: 158; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->154<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b><span id="ar_009"></span>LEGAL MATTERS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The validity of the issuance of the Units, common
stock, Warrants and Pre-Funded Warrants offered in this prospectus will be passed upon for us by Anthony L.G., PLLC, West Palm
Beach, Florida. Harter Secrest &amp; Emery LLP, Rochester, New York, is representing the Placement Agent  in this offering.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="ar_010"></span>EXPERTS</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Our consolidated balance sheets
as of August 31, 2021 and 2020 and the related statements of operations, stockholders&#8217; equity and cash flows for the fiscal years
ended August 31, 2021 and 2020 included in this prospectus and registration statement have been audited by SRCO Professional Corporation,
independent registered public accounting firm, as indicated in their report with respect thereto, and have been so included in reliance
upon the report of such firm given on their authority as experts in accounting and auditing.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="ar_011"></span>APPOINTMENT OF AUDITOR</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">On July 27, 2022, SRCO Professional
Corporation (&#8220;SRCO&#8221;) resigned as the Company&#8217;s independent registered accounting firm <span style="background-color: white">due
to the rapid growth of the Company and SRCO&#8217;s resource constraints</span>.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 33.75pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">On July 27, 2022, the Company&#8217;s
Board of Directors appointed <span style="background-color: white">Fruci &amp; Associates II, PLLC (&#8220;Fruci&#8221;) </span>as the
Company&#8217;s new independent registered accounting firm. During the Company&#8217;s two most recent fiscal years and through July 27,
2022, neither the Company nor anyone acting on the Company&#8217;s behalf consulted Fruci with respect to any of the matters or reportable
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="ar_012"></span><b>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="background-color: white">This
prospectus omits some information contained in the registration statement in accordance with SEC rules and regulations. You should review
the information and exhibits included in the registration statement of which this prospectus is a part for further information about us
and the securities we are offering. Statements in this prospectus concerning any document we filed as an exhibit to the registration statement
or that we otherwise filed with the SEC are not intended to be comprehensive and are qualified by reference to these filings. You should
review the complete document to evaluate these statements.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">The SEC allows us to &#8220;incorporate
by reference&#8221; information we file with it, which means that we can disclose important information to you by referring you to other
documents. The information incorporated by reference is considered to be a part of this prospectus. Information contained in this prospectus
supersedes information incorporated by reference that we have filed with the SEC prior to the date of this prospectus.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">We incorporate by reference the
following documents listed below (excluding any document or portion thereof to the extent such disclosure is furnished and not filed):</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Our Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315221031449/form10-k.htm" style="-sec-extract: exhibit">Form 10-K</a> for the fiscal year ended August 31, 2021 filed with the SEC on December 14, 2021;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Our Quarterly Report on Form 10-Q for the fiscal quarters ended <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222001475/form10q.htm" style="-sec-extract: exhibit">November 30, 2021</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222009815/form10-q.htm" style="-sec-extract: exhibit">February 28, 2022</a> and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222019313/form10-q.htm" style="-sec-extract: exhibit">May 31, 2022</a> filed with the SEC on January 18, 2022, April 13, 2022 and July 14, 2022;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">&#160;</span></td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Our Current Reports on Form 8-K filed with the SEC on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315221031605/form8-k.htm" style="-sec-extract: exhibit">December 15, 2021</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222005392/form8-k.htm" style="-sec-extract: exhibit">February 24, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222006938/form8-k.htm" style="-sec-extract: exhibit">March 16, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222007502/form8-k.htm" style="-sec-extract: exhibit">March 23, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222009313/form8-k.htm" style="-sec-extract: exhibit">April 7, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222018801/form8-k.htm" style="-sec-extract: exhibit">July 7, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222020704/form8-k.htm" style="-sec-extract: exhibit">July 29, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222021244/form8-k.htm" style="-sec-extract: exhibit">August 4, 2022</a>, and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1138978/000149315222023591/form8-k.htm" style="-sec-extract: exhibit">August 19, 2022</a>.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; width: 0.25in"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify; vertical-align: top"><span style="font-size: 10pt">Our Definitive Proxy Statement on Schedule 14A filed with the SEC on <a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222018892/formdef14a.htm" style="-sec-extract: exhibit">July 8, 2022</a> and <a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222021245/defa14a.htm" style="-sec-extract: exhibit">August 4, 2022</a>.</span></td>
    </tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.25in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">This prospectus forms part of
a registration statement on Form S-1 that we filed with the SEC. This prospectus does not contain all of the information set forth in
the registration statement and the exhibits to the registration statement or the documents incorporated by reference herein and therein.
For further information with respect to us and the securities that we are offering under this prospectus, we refer you to the registration
statement and the exhibits and schedules filed as a part of the registration statement and the documents incorporated by reference herein
and therein. You should rely only on the information incorporated by reference or provided in this prospectus and registration statement.
We have not authorized anyone else to provide you with different information. You should not assume that the information in this prospectus
and the documents incorporated by reference herein and therein is accurate as of any date other than the respective dates thereof.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 159; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->155<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">All reports and other documents
we subsequently file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the termination of this offering, including
all such documents we may file with the SEC after the date of the initial registration statement and prior to the effectiveness of the
registration statement, but excluding any information furnished to, rather than filed with, the SEC, will also be incorporated by reference
into this prospectus and deemed to be part of this prospectus from the date of the filing of such reports and documents.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Any information in any of the
foregoing documents will automatically be deemed to be modified or superseded to the extent that information in this prospectus or in
a later filed document that is incorporated or deemed to be incorporated herein by reference modifies or replaces such information.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">Upon written or oral request,
we will provide you without charge a copy of any or all of the documents that are incorporated by reference into this prospectus including
but limited to financial statement information and exhibits which are specifically incorporated by reference into such documents. Requests
should be directed to: Novo Integrated Sciences, Inc., Attention: Christopher David, COO/President, 11120 NE 2nd Street, Suite 100, Bellevue,
Washington 98004, chris.david@novointegrated.com or (206) 617-9797. You may access this information <i>www.novointegrated.com</i>. Except
for the specific incorporated documents listed above, no information available on or through our website shall be deemed to be incorporated
in this prospectus or the registration statement of which it forms a part.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">The SEC maintains an internet
website that contains reports, proxy and information statements and other information regarding the issuers that file electronically with
the SEC, including the Company, and can be accessed free of charge on the SEC&#8217;s website, http://www.sec.gov.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="lv_016"></span>WHERE YOU CAN FIND MORE INFORMATION</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">We have filed with the SEC a
registration statement on Form S-1 under the Securities Act with respect to the securities offered by this prospectus. This prospectus,
which constitutes a part of the registration statement, does not contain all of the information set forth in the registration statement,
some of which is contained in exhibits to the registration statement as permitted by the rules and regulations of the SEC. For further
information with respect to us and our securities, we refer you to the registration statement, including the exhibits filed as a part
of the registration statement. Statements contained in this prospectus concerning the contents of any contract or any other document is
not necessarily complete. If a contract or document has been filed as an exhibit to the registration statement, please see the copy of
the contract or document that has been filed. Each statement in this prospectus relating to a contract or document filed as an exhibit
is qualified in all respects by the filed exhibit. You may obtain copies of this information by mail from the Public Reference Section
of the SEC, 100 F Street, N.E., Room 1580, Washington, D.C. 20549, at prescribed rates. You may obtain information on the operation of
the public reference rooms by calling the SEC at 1-800-SEC-0330. The SEC also maintains an Internet website that contains reports, proxy
statements and other information about issuers, like us, that file electronically with the SEC. The address of that website is located
at http://www.sec.gov.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 25.9pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in">We are subject to the information
and reporting requirements of the Exchange Act and, in accordance with this law, are required to file periodic reports, proxy statements
and other information with the SEC. These periodic reports, proxy statements and other information are available for inspection and copying
at the SEC&#8217;s public reference facilities and the website of the SEC referred to above. We also maintain a website at www.novointegrated.com.
You may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished
to, the SEC. Information contained on our website is not a part of this prospectus and the inclusion of our website address in this prospectus
is an inactive textual reference only.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 160; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->156<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>NOVO INTEGRATED SCIENCES, INC.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span id="lv_015"></span><b>Index to Financial Statements </b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><b>Audited consolidated financial statements for the years ended August 31, 2021 and 2020</b></span></td>
    <td style="vertical-align: bottom; width: 0.5in; text-align: center"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_011">Report of Independent Registered Public Accounting Firm</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-2</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_012">Consolidated Balance Sheets as of August 31, 2021 and 2020</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-4</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_013">Consolidated Statements of Operations and Comprehensive Loss for the years ended August 31, 2021 and 2020</a> </span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-5</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_014">Consolidated Statements of Stockholder&#8217;s Equity for the years ended August 31, 2021 and 2020</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-6</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_015">Consolidated Statements of Cash Flows for the years ended August 31, 2021 and 2020</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-7</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#no_016">Notes to Consolidated Financial Statements</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-8</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><b>Unaudited condensed consolidated financial statements for the three and nine months ended May 31, 2022 and 2021</b></span></td>
    <td style="vertical-align: bottom; width: 0.5in; text-align: center"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#aw_001">Condensed Consolidated Balance Sheets as of May 31, 2022 (unaudited) and August 31, 2021</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-37</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#aw_002">Condensed Consolidated Statements of Operations and Comprehensive Loss for the three and nine months ended May 31, 2022 and 2021 (unaudited)</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-38</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#aw_003">Condensed Consolidated Statements of Stockholder&#8217;s Equity for the three and nine months ended May 31, 2022 and 2021 (unaudited)</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-39</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#aw_004">Condensed Consolidated Statements of Cash Flows for the nine months ended May 31, 2022 and 2021 (unaudited)</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-40</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#aw_005">Notes to Condensed Consolidated Financial Statements for the three and nine months ended May 31, 2022 and 2021 (unaudited)</a></span></td>
    <td style="vertical-align: bottom; text-align: center"><span style="font-size: 10pt">F-41</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 161; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="image_001.jpg" alt="" style="height: 101.7pt; width: 489.7pt" /><br /></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_011"></span>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
the Stockholders and Board of Directors of</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Novo
Integrated Sciences, Inc.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Opinion
on the Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have audited the accompanying consolidated balance sheets of Novo Integrated Sciences, Inc. and its subsidiaries (the Company) as of
August 31, 2021 and 2020, and the related consolidated statements of operations and comprehensive loss, stockholders&#8217; equity, and
cash flows for each of the years in the two-year period ended August 31, 2021, and the related notes (collectively, the financial statements).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of August
31, 2021 and 2020, and the results of its operations and its cash flows for each of the years in the two-year period ended August 31,
2021, in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Basis
for Opinion</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">These
financial statements are the responsibility of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;s
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company&#8217;s internal control over financial reporting. Accordingly, we express no such opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Audit Matters</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><i>(Continues)</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>


<!-- Field: Page; Sequence: 162; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><img src="image_002.jpg" alt="" style="height: 48.25pt; width: 148.2pt" /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><br /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white"><b>Report
of Independent Registered Public Accounting Firm to the Stockholders and Board of Directors of Novo Integrated Sciences, Inc. </b><i>(Continued)</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Business
acquisitions</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Description
of the Critical Audit Matter</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
discussed in Note 15 to the financial statements, the Company acquired certain businesses during the year
ended August 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">Auditing
business combinations were complex and highly judgmental due to the justification of business and significant estimation required to
determine the fair value of assets acquired / liabilities assumed, the purchase consideration conveyed and the resulting intangible assets
and goodwill recognized, and the significant judgment by management when estimating the fair value of the acquisition related contingent
consideration liability.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>How
the Critical Audit Matter was Addressed in the Audit</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
audit the accounting of the business combination transactions, we evaluated the justification of business acquisition from management
to ensure the compliance with U.S. GAAP; and we reviewed the fair value calculation of assets acquired / liabilities assumed, the purchase
consideration conveyed and the resulting intangible assets and goodwill recognized and valuation expert&#8217;s report that included
methodology and assumptions used and assessed those inputs to be reasonable, testing management&#8217;s process for determining the fair
value of the acquisition related contingent consideration liability, and testing the completeness and accuracy of the underlying data
used in the fair value calculation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Impairment
of Intangible Assets and Goodwill</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Description
of the Critical Audit Matter</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
discussed in Note 2 to the financial statements, the Company recorded impairment charges on goodwill during the year ended August 31,
2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Auditing
management&#8217;s goodwill and intangible assets impairment test was complex and highly judgmental due to the significant estimation
required to determine the fair value of the intangible assets and goodwill and underlying reporting unit. In particular, the fair value
estimate was sensitive to significant assumptions, such as the Company&#8217;s financial forecast, discount rate, and operating costs,
which are impacted by expectations about future market and economic conditions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>How
the Critical Audit Matter Was Addressed in the Audit</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">To
test the estimated fair value of the Company&#8217;s intangible assets and goodwill and underlying reporting unit, we performed audit
procedures that included, among other things, assessing methodologies and testing the significant assumptions discussed above and the
underlying data used by the Company in its analysis. In addition, we assessed the current financial forecast in light of management&#8217;s
current plans, and we assessed the historical basis of management&#8217;s estimates based on its current operating results that would
result from changes in the assumptions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="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; padding-bottom: 1.5pt; text-align: justify; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
                                            SRCO Professional Corporation&#160;</i></span></p></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: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">We
    have served as the Company&#8217;s auditor since 2020</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.3pt 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Richmond
    Hill, Ontario, Canada</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">December
    14, 2021</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">CHARTERED
    PROFESSIONAL ACCOUNTANTS</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Authorized
    to practice public accounting by the</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Chartered
    Professional Accountants of Ontario</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: -0.25pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 163; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_012"></span>CONSOLIDATED
BALANCE SHEETS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>As
of August 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_307_111_z2KpNOgv3Chk" summary="xdx: Statement - Condensed Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zBtAeyqLyWqk" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49C_20200831_zFH0N7XKxHfg" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold; text-align: center">ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AssetsCurrentAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_pp0p0_maACziVL_zS0GTJr4mUnj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,293,162</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,067,718</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccountsReceivableNetCurrent_i02I_pp0p0_maACziVL_zdOm9VOcGQ54" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Accounts receivable, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,468,429</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,732,432</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--InventoryNet_i02I_pp0p0_maACziVL_z33n39NWm8U4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">339,385</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0049">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OtherReceivablesNetCurrent_i02I_pp0p0_maACziVL_z732A6cWlKif" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Other receivables, current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">814,157</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">302,664</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_pp0p0_maACziVL_zWZPxc6Iz677" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Prepaid expenses and other current assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">218,376</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">191,723</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--AssetsCurrent_i02TI_pp0p0_mtACziVL_maAz4AQ_z5r2WoRMU8jj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Total current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,133,509</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,294,537</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_i01I_pp0p0_maAz4AQ_zRygwmCI3uDg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Property and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,070,291</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">353,660</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_pp0p0_maAz4AQ_zI4jocvt789b" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Intangible assets, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,436,468</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,623,448</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_pp0p0_maAz4AQ_zQFOjlGzrjR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Right-of-use assets, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,543,396</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,810,556</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LongTermInvestmentsAndReceivablesNet_i01I_pp0p0_maAz4AQ_zBMEDHeWyPt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Other receivables, net of current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">692,738</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,775</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--DepositsAssetsNoncurrent_i01I_pp0p0_maAz4AQ_zatgEBshITSf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Acquisition deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0072">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">383,700</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--Goodwill_i01I_pp0p0_maAz4AQ_z3DhfsmaSlGe" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Goodwill</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,081,879</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">636,942</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--Assets_i01TI_pp0p0_mtAz4AQ_zFABVutdVUMb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL ASSETS</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,958,281</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">35,390,618</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold; text-align: center">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LiabilitiesCurrentAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccountsPayableCurrent_i02I_pp0p0_maLCzRub_zLsDfL4KbYv3" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,449,784</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">883,773</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccruedLiabilitiesCurrent_i02I_pp0p0_maLCzRub_zUxzWRPS4cdc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Accrued expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,129,309</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">194,708</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--InterestPayableCurrent_i02I_pp0p0_maLCzRub_zT9CjL03MT7b" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accrued interest (principally to related parties)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">366,280</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">346,264</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--NotesAndLoanPayableCurrent_i02I_pp0p0_maLCzRub_zSY6D3KN6Jwd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Government loans and notes payable, current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:NotesAndLoanPayableCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,485,649</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:NotesAndLoanPayableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">83,292</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayableCurrent_i02I_pp0p0_maLCzRub_ztY4neigJwVj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Convertible notes payable, net of discount of $0</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--ContingentLiabilitiesCurrent_i02I_pp0p0_maLCzRub_z4Y2tL8stub6" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Contingent liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--DueToRelatedPartiesCurrent_i02I_pp0p0_maLCzRub_zmn9kDiwWDHj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Due to related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">478,920</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">528,213</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--FinanceLeaseLiabilityCurrent_i02I_pp0p0_maLCzRub_z0g1Ep9sFro6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Finance lease liability, current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">23,184</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0109">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_pp0p0_maLCzRub_zWgiXINHr0Ph" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Operating lease liability, current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">530,797</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">563,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i02TI_pp0p0_mtLCzRub_maLzQyo_zgAHxjv9yUej" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Total current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,463,923</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,600,043</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SecuredLongTermDebt_i01I_pp0p0_maLzQyo_zBJWegTHVmLk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Debentures, related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:SecuredLongTermDebt" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">982,205</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:SecuredLongTermDebt" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">952,058</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LongTermNotesPayable_i01I_pp0p0_maLzQyo_zdIliKON41Sl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Notes payable, net of current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,133,604</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0121">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--ConvertibleNotesPayableNetOfDiscount_i01I_pp0p0_maLzQyo_zRfV05XemLaj" style="display: none; vertical-align: bottom; background-color: White">
    <td style="text-align: left">Convertible notes payable, net of discount of $5,170,205</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--FinanceLeaseLiabilityNoncurrent_i01I_maLzQyo_zgP9fyUjM8y" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Finance lease liability, net of current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,217</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0127">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_pp0p0_maLzQyo_zgIrteBzl0Jc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Operating lease liability, net of current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,057,805</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,266,887</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--DeferredCreditsAndOtherLiabilities_i01I_pp0p0_maLzQyo_zmo1q6EcONo" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred tax liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredCreditsAndOtherLiabilities" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,372</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0133">-</span></p></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--Liabilities_i01TI_pp0p0_mtLzQyo_maLASEzOll_z6Tipo3ryaQ5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; font-weight: bold; text-align: left; padding-bottom: 1.5pt">TOTAL LIABILITIES</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,154,126</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,818,988</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CommitmentsAndContingencies_i01I_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Commitments and contingencies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0138">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0139">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_i01B" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">STOCKHOLDERS&#8217; EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--StockholdersEquityAbstract_i02B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Novo Integrated Sciences, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--PreferredStockValue_i03I_pp0p0_maSEIPAzMZs_zDcDgkCwICS4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Convertible preferred stock; $<span id="xdx_90B_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210831_zkE4woXj79bl" title="Convertible preferred stock, par value"><span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20200831_zHhor4Qu0okk" title="Convertible preferred stock, par value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value; <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20210831_zAiJLaVB16dc" title="Convertible preferred stock, shares authorized"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20200831_zhuAC9dveHf5" title="Convertible preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></ix:nonFraction></span></span> shares authorized; <span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20210831_zWS9clScPCS1" title="Convertible preferred stock, shares issued"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20210831_zeTuy7Xg6ZWh" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20200831_z1i91Wk362Lf" title="Convertible preferred stock, shares issued"><span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_c20200831_zLKRYVwfVnpk" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding at August 31, 2021 and 2020, respectively</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0147">-</span></p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="-sec-ix-hidden: xdx2ixbrl0148">-</span></p></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CommonStockValue_i03I_pp0p0_maSEIPAzMZs_zbKaLoBKWuVi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Common stock; $<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210831_zOMXw6JiWkx5" title="Common stock, par value"><span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20200831_zFCpeKdL4Puj" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction>&#160;</span></span>par value; <span id="xdx_903_eus-gaap--CommonStockSharesAuthorized_iI_c20210831_zjrddp103In5" title="Common stock, shares authorized"><span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20200831_zF7g3HFuSq82" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">499,000,000</ix:nonFraction></ix:nonFraction></span></span> shares authorized; <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20210831_zbhVjioIda1l" title="Common stock, shares issued"><span id="xdx_905_eus-gaap--CommonStockSharesOutstanding_iI_c20210831_zSrbrBm5NAzf" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20200831_zSFAx75APSq4" title="Common stock, shares issued"><span id="xdx_901_eus-gaap--CommonStockSharesOutstanding_iI_c20200831_ziH2aJ9hyld5" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,466,236</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding at August 31, 2021 and 2020, respectively</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,610</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">23,466</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AdditionalPaidInCapital_i03I_pp0p0_maSEIPAzMZs_zSwes8tXlBB7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">54,579,396</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,905,454</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--CommonStockSubscribedButUnissuedSubscriptionsReceivable_i03I_pp0p0_maSEIPAzMZs_zShBRgkpmbhd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Common stock to be issued (<span id="xdx_907_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20210831_z2WXjboFlsVf" title="Common stock, shares subscribed but unissued"><span id="xdx_907_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20200831_zBj875itRYi6" title="Common stock, shares subscribed but unissued"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,622,199</ix:nonFraction></ix:nonFraction></span></span> shares)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0189">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i03I_pp0p0_maSEIPAzMZs_zRrj68SZAkl6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Other comprehensive income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">991,077</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,199,696</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RetainedEarningsAccumulatedDeficit_i03I_pp0p0_maSEIPAzMZs_zy0Nvdu3JKPd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated deficit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">20,969,274</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">16,507,127</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--StockholdersEquity_i03TI_pp0p0_mtSEIPAzMZs_maSEIPAz3Mi_zdoRmlbsFVh5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Total Novo Integrated Sciences, Inc. stockholders&#8217; equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">43,864,416</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,621,489</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--MinorityInterest_i02I_pp0p0_maSEIPAz3Mi_z6WkKDzYZrqh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0pt; text-align: left; padding-bottom: 1.5pt">Noncontrolling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">60,261</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">49,859</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i02TI_pp0p0_maLASEzOll_mtSEIPAz3Mi_zC8k8fpdQuFc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total stockholders&#8217; equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">43,804,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,571,630</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_pp0p0_mtLASEzOll_zXGcezDQDad2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">TOTAL LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,958,281</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">35,390,618</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying footnotes are an integral part of these consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 164; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_013"></span>CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Years Ended August 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_113_z9aT9uUcU7b3" summary="xdx: Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
    <td style="display: none">&#160;</td><td style="display: none; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20200901__20210831_zYV6PcvJdwue" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2021</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="display: none; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49A_20190901__20200831_z442IGBt2xGc" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2020</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzlWK_znG9zTU1lkmj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Revenues</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,305,255</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,860,567</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CostOfRevenue_msGPzlWK_zc1KnNAaJNL" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,482,257</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,802,195</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--GrossProfit_iT_pp0p0_mtGPzlWK_maOILzGJj_z4wTUnRTsSOf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Gross profit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,822,998</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,058,372</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating expenses:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SellingExpense_i01_pp0p0_maOEzD2A_zEfmPO3gWl9h" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Selling expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,525</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,921</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GeneralAndAdministrativeExpense_i01_pp0p0_maOEzD2A_zlTIocToMYQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">General and administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,089,641</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,286,305</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AssetImpairmentCharges_i01_pp0p0_maOEzD2A_zoZTbtUsauDc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Write down of assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,351</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,744</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingExpenses_i01T_pp0p0_mtOEzD2A_msOILzGJj_zCOskBidxH2h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total operating expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,196,517</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,320,970</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_iT_pp0p0_mtOILzGJj_maILFCOzSv6_zHCDbeTekko2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Loss from operations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,373,519</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,262,598</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NonoperatingIncomeExpenseAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Non operating income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InvestmentIncomeInterest_i01_pp0p0_maNIEzr9j_zkioa1kcISw6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">45,687</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">33,627</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--InterestExpenseDebtExcludingAmortization_i01N_pp0p0_di_msNIEzr9j_zmREboWoAorf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">165,003</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">156,662</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_405_eus-gaap--AmortizationOfDebtDiscountPremium_i01N_pp0p0_di_msNIEzr9j_z8umCm7zucl7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Amortization of debt discount</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherNonoperatingIncomeExpense_i01_pp0p0_maNIEzr9j_ziC6XrYqo5U6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,900</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">194,055</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_405_ecustom--WriteOffOfAcquisitionDeposits_i01_pp0p0_maNIEzr9j_zXTzFBjAQz01" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Write off of acquisition deposit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0255">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="NVOS:WriteOffOfAcquisitionDeposits" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">344,521</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_400_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_i01_pp0p0_maNIEzr9j_zYH3Ad0f2d65" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Foreign currency transaction gains (losses)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NonoperatingIncomeExpense_i01T_pp0p0_mtNIEzr9j_maILFCOzSv6_zBtwYgtPrw8l" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total other income (expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">97,416</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">661,611</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_pp0p0_mtILFCOzSv6_maPLzlab_zOWaRYrxKfod" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Loss before income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,470,935</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,924,209</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--IncomeTaxExpenseBenefit_msPLzlab_zvmo1A8yWKr" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0267">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0268">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ProfitLoss_iT_pp0p0_mtPLzlab_maNILzHQo_zSmGjplpAEgg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,470,935</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,924,209</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_msNILzHQo_zeDbF7DjG1z9" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Net loss attributed to noncontrolling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,788</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">9,055</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--NetIncomeLoss_iT_pp0p0_mtNILzHQo_zxHUmC2o3oJ7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Net loss attributed to Novo Integrated Sciences, Inc.</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,462,147</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,915,154</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Comprehensive loss:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ProfitLoss_i01_pp0p0_maCINOTzK89_z3kAUAG2VPfl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,470,935</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,924,209</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_i01_pp0p0_maCINOTzK89_z98JJISEc1P" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Foreign currency translation (loss) gain</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">208,619</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">60,777</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--ComprehensiveIncomeNetOfTax_i01T_pp0p0_mtCINOTzK89_zgGgeodae0pi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Comprehensive loss:</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,679,554</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,863,432</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zcbiUGlGCp4f" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Weighted average common shares outstanding - basic and diluted</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">24,774,454</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,034,081</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EarningsPerShareBasic_zB0KgjsZm7Rd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Net loss per common share - basic and diluted</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.18</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.21</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying footnotes are an integral part of these consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 165; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_014"></span>CONSOLIDATED
STATEMENTS OF STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Years Ended August 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_304_114_zNB0hPXNqlCl" summary="xdx: Statement - Condensed Consolidated Statements of Stockholders&apos; Equity" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B0_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zlm5gTJBJ8R7">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B1_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zACC5W1MujSc">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B6_us-gaap--StatementEquityComponentsAxis_custom--CommonStockToBeIssuedMember_zKHdIxVzM4Db">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4BF_us-gaap--StatementEquityComponentsAxis_us-gaap--AccumulatedOtherComprehensiveIncomeMember_z1EertnZDpI6">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zkOkEiPkUwJ9">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4BB_us-gaap--StatementEquityComponentsAxis_custom--TotalNovoStockholdersEquityMember_z4meZeDrangd" style="font-weight: bold; text-align: center">Total</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4BA_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zKJJXm7PqSS2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4B2_zplGFX598K56" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Additional</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Common</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Other</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Novo</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Common Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Paid-in</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stock To</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Comprehensive</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Accumulated</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stockholders&#8217;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Noncontrolling</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Capital</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Be Issued</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Income</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Deficit</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td></tr>
  <tr id="xdx_43D_c20190901__20200831_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zLc5UI8ycYIf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; font-weight: bold">Balance, August 31, 2019</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--SharesOutstanding_iS_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zV4CvzpZvBP" title="Beginning balance, shares" style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2019-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">22,369,150</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,369</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,014,525</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0299">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,138,919</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,591,973</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,583,840</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">39,632</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2019-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,544,208</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueNewIssues_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock issued for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zF95r6zhSec8" title="Common stock issued for cash, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,437</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">113,364</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0310">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0311">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0312">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">113,399</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0314">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">113,399</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--CommonStockIssuedForLicensingAgreement_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common stock issued for licensing agreement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--CommonStockIssuedForLicensingAgreementShares_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zU5QvVjxNbSg" title="Common stock issued for licensing agreement, shares" style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreementShares" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,247,200</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0321">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0322">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0323">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,248,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0325">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForLicensingAgreement" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,248,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueOther_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock issued for software license</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesOther_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpOG7F5zgNNh" title="Common stock issued for software license, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">96,558</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">386,134</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0332">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0333">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0334">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">386,231</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0336">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">386,231</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common stock issued for conversion of related party debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9Wwo5aUAHpc" title="Common stock issued for conversion of related party debt, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,091</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,348</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0343">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0344">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0345">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,363</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0347">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">226,363</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock issued for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zI0KgDycXykb" title="Common stock issued for services, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">589,850</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0354">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0355">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0356">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">590,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0358">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">590,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Fair value of modification of stock option terms</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0363">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,822</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0365">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0366">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0367">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,822</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0369">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:AdjusstmentToAdditionalPaidInCapitalFairValueOfModificationOfStockOptionTerms" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">62,822</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Fair value of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0372">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,265,211</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0374">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0375">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0376">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,265,211</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0378">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,265,211</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><p style="margin-top: 0; margin-bottom: 0">Foreign currency translation gain</p></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0381">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0382">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0383">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,777</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,777</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,172</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,605</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--ProfitLoss_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Net loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0390">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0391">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0392">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0393">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,915,154</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,915,154</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">9,055</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,924,209</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_43C_c20200901__20210831_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zFkOr6m9Kct6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Balance, August 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--SharesOutstanding_iS_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWuH4mAcksaj" title="Beginning balance, shares" style="text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,466,236</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,466</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,905,454</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0401">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,199,696</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,507,127</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,621,489</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">49,859</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,571,630</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zVmaCa9f0vGg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock issued for cash, net of offering costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTpfa12UKIi1" title="Common stock issued for cash, net of offering costs, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,409,955</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,410</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,325,170</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0412">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0413">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0414">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,327,580</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0416">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,327,580</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zPh3zXEBmy06" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common stock for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWr9PJ5n94y3" title="Common stock  for services, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">295,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">874,878</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0423">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0424">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0425">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">875,173</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0427">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">875,173</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zS5J3SO4Hfig" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock issued for acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zaSNaC3znqYf" title="Common stock issued for acquisition, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">189,796</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,647</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0434">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0435">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0436">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,837</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0438">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,837</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Common stock issued for intellectual property</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBMS7d1L1Af2" title="Common stock issued for intellectual property, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">875,760</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0445">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0446">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0447">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0449">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--StockIssuedDuringPeriodValuePurchaseOfAzenziaInc_zJ3AFe58L621" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Common stock to be issued for purchase of Acenzia, Inc.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0454">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0455">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0457">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0458">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0460">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAzenziaInc" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--StockIssuedDuringPeriodValueStockOptionExercised_z3HoiIQtBuy1" style="vertical-align: bottom; background-color: White">
    <td>Exercise of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPbGPhQKrLVh" title="Exercise of stock options, shares" style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodSharesStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,992</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0465">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0466">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0467">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0469">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zWX9JWnQ01xi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Fair value of stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0474">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">155,496</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0476">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0477">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0478">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">155,496</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0480">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">155,496</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--StockIssuedDuringPeriodValueStockSplits_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Rounding due to stock split</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockSplits_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxjtXHySgIya" title="Rounding due to stock split, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">957</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-09-012021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0485">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0486">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0487">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0488">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0489">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0490">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_z3BZoD8CUGke" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Foreign currency translation loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0494">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0495">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0496">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">208,619</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0498">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">208,619</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,614</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">210,233</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--ProfitLoss_zexfvOrjqkC7" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Net loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0503">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0504">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0505">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0506">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,462,147</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,462,147</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,788</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,470,935</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_43B_c20200901__20210831_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zniGzHRP8ipj" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-bottom: 2.5pt">Balance, August 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--SharesOutstanding_iE_c20200901__20210831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqwP59mDsgfa" title="Ending balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,610</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,579,396</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">991,077</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,969,274</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,864,416</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,261</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,804,155</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying footnotes are an integral part of these consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 166; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_015"></span>CONSOLIDATED
STATEMENTS OF CASH FLOWS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Years Ended August 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_112_zlGYgryIV6Jg" summary="xdx: Statement - Condensed Consolidated Statements of Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
    <td style="display: none; font-weight: bold">&#160;</td><td style="display: none; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49F_20200901__20210831_zz3zel9eBlCc" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2021</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="display: none; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_492_20190901__20200831_zP6gCEXcxMgk" style="border-bottom: Black 1.5pt solid; display: none; font-weight: bold; text-align: center">2020</td><td style="display: none; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES:</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ProfitLoss_i01_pp0p0_maNCPBUzttQ_zsDqo5dxb4m9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">&#160;Net loss</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,470,935</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,924,209</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Adjustments to reconcile net loss to &#160;net cash used in operating
    activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DepreciationAndAmortization_i02_pp0p0_maNCPBUzttQ_zbUIngXNiflb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">&#160;Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,724,122</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,445,076</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--FairValueOfVestedStockOptions_i02N_pp0p0_di_msNCPBUzttQ_zYJViyZPwLJ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">&#160;Fair value of vested stock options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:FairValueOfVestedStockOptions" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">155,496</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:FairValueOfVestedStockOptions" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,265,211</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--ExpenseAssociatedWithModifiedStockOptionTerms_i02_pp0p0_maNCPBUzttQ_zvgemiU4FJGj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">&#160;Expense associated with modified stock option terms</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0538">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:ExpenseAssociatedWithModifiedStockOptionTerms" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,822</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--CommonStockIssuedForServices_i02_pp0p0_maNCPBUzttQ_zTqAXNHDCWH6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">&#160;Common stock issued for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForServices" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">875,173</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForServices" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">590,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--OperatingLeaseExpense_i02_pp0p0_maNCPBUzttQ_z5UQrfxzqCA7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">&#160;Operating lease expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">642,991</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">541,530</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--AmortizationOfDebtDiscountPremium_i02_pp0p0_maNCPBUzttQ_zn1q7UX2hHzj" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Amortization of debt discount</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GainsLossesOnExtinguishmentOfDebt_i02N_pp0p0_di_msNCPBUzttQ_z6wPm8la5vjh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">&#160;Gain on forgiveness of debt</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:GainsLossesOnExtinguishmentOfDebt" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,900</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0551">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AssetImpairmentCharges_i02_pp0p0_maNCPBUzttQ_zQWevFfOqAA8" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">&#160;Write down of assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,351</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetImpairmentCharges" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,744</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--LossOnSettlementOfOtherReceivable_i02N_pp0p0_di_msNCPBUzttQ_zQfuafYJpUp5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">&#160;Loss on settlement of other receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0556">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:LossOnSettlementOfOtherReceivable" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">74,360</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_ecustom--WriteOffOfAcquisitionDeposits_i02N_pp0p0_di_msNCPBUzttQ_zyF3yrlAomml" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">&#160;Write off of acquisition deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0559">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:WriteOffOfAcquisitionDeposits" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">344,521</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ForeignCurrencyTransactionLossBeforeTax_i02_pp0p0_maNCPBUzttQ_zoNB1UL9eJg5" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Foreign currency transaction losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i02B" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 30pt; text-align: left">&#160;Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncreaseDecreaseInAccountsReceivable_i03N_pp0p0_di_msNCPBUzttQ_z5erK9mVOqQ9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left">&#160;Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,103,800</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">229,015</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--IncreaseDecreaseInInventories_i03N_pp0p0_di_msNCPBUzttQ_zN5RHtRnprN2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt">&#160;Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">147,814</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0572">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i03N_pp0p0_di_msNCPBUzttQ_zILKldbILBhe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left">&#160;Prepaid expenses and other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">43,194</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">61,218</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccountsPayable_i03_pp0p0_maNCPBUzttQ_z2VkTDtruf77" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left">&#160;Accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayable" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">45,228</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayable" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">275,895</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_403_eus-gaap--IncreaseDecreaseInAccruedLiabilities_i03_pp0p0_maNCPBUzttQ_z9XdHr615Hjl" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left">&#160;Accrued expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccruedLiabilities" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">287,034</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccruedLiabilities" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">15,591</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--IncreaseDecreaseInInterestPayableNet_i03_pp0p0_maNCPBUzttQ_zvSZtce5Dns8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left">&#160;Accrued interest</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInInterestPayableNet" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,015</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInInterestPayableNet" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">114,815</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i03_pp0p0_maNCPBUzttQ_zdyh2IDZitX9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left; padding-bottom: 1.5pt">&#160;Operating lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">618,645</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">526,281</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_pp0p0_mtNCPBUzttQ_maCCERCz8c8_zu3Zg2zbqdqg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net cash used in operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,024,802</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">441,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">CASH FLOWS FROM INVESTING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_pp0p0_di_msNCPBUzNvJ_zv6e6MGdlAof" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Purchase of property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">255,949</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,110</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_ecustom--PaymentsForProceedsCashFromAcquisition_i01_pp0p0_maNCPBUzNvJ_z0hJntqseDui" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Cash acquired from (paid for) acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--PaymentsToAcquireBusinessesGross_i01N_pp0p0_di_msNCPBUzNvJ_zxBiY7FPOUz3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Cash paid for acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0602">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashAcquiredFromAcquisition_i01_pp0p0_maNCPBUzNvJ_z9QONrlPx8rb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Cash acquired with acquisition</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashAcquiredFromAcquisition" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,738,171</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0605">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--PaymentOnOtherReceivable_i01_pp0p0_maNCPBUzNvJ_zskiu2iGs903" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Payment on other receivable</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsForProceedsFromLoansReceivable_i01N_pp0p0_di_msNCPBUzNvJ_z3znzFePOwe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Amounts loaned for other receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">473,100</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0611">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsForOtherDeposits_i01N_pp0p0_di_msNCPBUzNvJ_zIUPE5uqlQKc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Payment for acquisition deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0613">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsForOtherDeposits" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">636,985</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--ProceedsFromOtherDeposits_i01_pp0p0_maNCPBUzNvJ_zvrWNpV2OBil" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Return of acquisition deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0616">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDeposits" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">636,985</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--ProceedsFromCollectionOfOtherReceivable_i01_pp0p0_maNCPBUzNvJ_zKk6VBDTB71g" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">&#160;Collection of other receivable</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0619">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="NVOS:ProceedsFromCollectionOfOtherReceivable" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">669,240</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_pp0p0_mtNCPBUzNvJ_maCCERCz8c8_zGWQQsXqvpRb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net cash provided by investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,999,122</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">657,130</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_pp0p0_di_msNCPBUzi51_zNTKVHb8tQab" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Repayments to related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">246,327</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">198,778</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--RepaymentsOfDebentureRelatedParty_i01N_pp0p0_di_msNCPBUzi51_z9FIcysluunk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Repayments of debenture, related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0631">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:RepaymentsOfDebentureRelatedParty" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">267,696</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40E_eus-gaap--RepaymentsOfNotesPayable_i01N_pp0p0_di_msNCPBUzi51_zJFzUVrkyhwe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Repayments of notes payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,767,519</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0635">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--RepaymentsOfFinanceLeases_i01N_pp0p0_di_msNCPBUzi51_zmBxcraTTmP1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Repayments of finance leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:RepaymentsOfFinanceLeases" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,872</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0638">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ProceedsFromIssuanceOfDebt_i01_pp0p0_maNCPBUzi51_zsGqpNX8MZlg" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">&#160;Proceeds from government loans and note payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0640">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfDebt" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">81,388</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_pp0p0_maNCPBUzi51_zTtTHwu9Oqxb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Proceeds from the sale of common stock, net of offering costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,327,580</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">113,399</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ProceedsFromStockOptionsExercised_i01_pp0p0_maNCPBUzi51_zKGcs8eTovKe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">&#160;Proceeds from exercise of stock options</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0647">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--ProceedsFromConvertibleDebt_i01_pp0p0_maNCPBUzi51_z7ZwHCYGLV4f" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Proceeds from issuance of convertible notes, net</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_pp0p0_mtNCPBUzi51_maCCERCz8c8_zcTRBCpmxlzh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net cash provided by (used in) financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,316,862</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">271,687</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_maCCERCz8c8_zzeynk1Yi3v7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Effect of exchange rate changes on cash and cash equivalents</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">65,738</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,303</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_pp0p0_mtCCERCz8c8_ztgVQkFSUw2j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,225,444</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">15,948</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,067,718</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2019-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,083,666</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">CASH AND CASH EQUIVALENTS, END OF YEAR</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,293,162</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,067,718</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SupplementalCashFlowInformationAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">CASH PAID FOR:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestPaidNet_i01_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 2.5pt">&#160;Interest</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">144,987</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">95,219</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxesPaidNet_i01_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">&#160;Income taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0673">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0674">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB_zyxBRgq76u61" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--CommonStockIssuedForIntangibleAssets_i01_pp0p0_zIPG2rXj68h7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">&#160;Common stock issued for intangible assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForIntangibleAssets" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">876,000</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForIntangibleAssets" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,634,231</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--CommonStockIssuedForDebt_i01_pp0p0_z2ucEmlxkPMe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">&#160;Common stock issued for debt</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0682">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForDebt" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226,363</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--CommonStockIssuedForAcquisitionOfAssets_i01_pp0p0_zpdpiN2xUvX9" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">&#160;Common stock issued for acquisition</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:CommonStockIssuedForAcquisitionOfAssets" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">430,837</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0686">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_ecustom--ConversionOfConvertibleNotesPayableAndAccruedInterestToCommonStock_i01_pp0p0_zg3ghhkV8hVh" style="display: none; vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Conversion
    of convertible notes payable and accrued interest to common stock</span></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying footnotes are an integral part of these consolidated financial statements.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 167; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p id="xdx_041_c20200901__20210831_zq10F0grTl9l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="no_016"></span>NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Years Ended August 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"><p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zYLZ3edIrZm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
1 - <span id="xdx_828_zOogPEEd1nC8">Organization and Basis of Presentation</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Organization
and Line of Business</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Novo
Integrated Sciences, Inc. (&#8220;Novo Integrated&#8221;) was incorporated in Delaware on <span id="xdx_90A_edei--EntityIncorporationDateOfIncorporation_c20200901__20210831__dei--LegalEntityAxis__custom--TurbineTruckEnginesIncMember" title="Date of incorporation"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_TurbineTruckEnginesIncMember" format="ixt:datemonthdayyearen" name="dei:EntityIncorporationDateOfIncorporation">November 27, 2000</ix:nonNumeric></span>, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company&#8217;s
name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221;
and &#8220;our&#8221; refer to Novo Integrated and its consolidated subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, unique personalized product offerings, and rehabilitative science. For the period ended August 31, 2021, the Company&#8217;s
revenue was generated primarily through its wholly owned Canadian subsidiary, Novo Healthnet Limited (&#8220;NHL&#8221;), which provides
our services and products through both clinic and eldercare related operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
believe that &#8220;decentralizing&#8221; healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered both now and in the future.
Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the
patient/practitioner relationship to the patient&#8217;s home and away from on-site visits to primary medical centers with mass-services.
This acceleration of &#8220;ease-of-access&#8221; in the patient/practitioner interaction for non-critical care diagnosis and subsequent
treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective
and efficient healthcare distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">First
    Pillar: Service Networks. Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Second
    Pillar: Technology. Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the healthcare
    practitioner thus expanding the reach and availability of the Company&#8217;s services, beyond the traditional clinic location, to
    geographic areas not readily providing advanced, peripheral based healthcare services, including the patient&#8217;s home.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Third
    Pillar: Products. Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Innovation
through science combined with the integration of sophisticated, secure technology assures Novo Integrated Sciences of continued cutting
edge advancement in patient first platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
April 25, 2017 (the &#8220;Effective Date&#8221;), we entered into a Share Exchange Agreement (the &#8220;Share Exchange Agreement&#8221;)
by and between (i) Novo Integrated; (ii) NHL, (iii) ALMC-ASAP Holdings Inc. (&#8220;ALMC&#8221;); (iv) Michael Gaynor Family Trust (the
&#8220;MGFT&#8221;); (v) 1218814 Ontario Inc. (&#8220;1218814&#8221;) and (vi) Michael Gaynor Physiotherapy Professional Corp. (&#8220;MGPP,&#8221;
and together with ALMC, MGFT and 1218814, the &#8220;NHL Shareholders&#8221;). Pursuant to the terms of the Share Exchange Agreement,
Novo Integrated agreed to acquire, from the NHL Shareholders, all of the shares of both common and preferred stock of NHL held by the
NHL Shareholders in exchange for the issuance, by Novo Integrated to the NHL Shareholders, of shares of Novo Integrated&#8217;s common
stock such that following the closing of the Share Exchange Agreement, the NHL Shareholders would own <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20170423__20170425__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NHLMember_zRKHbeFv1yK2" title="Number of restricted shares of common stock, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2017-04-232017-04-25_custom_ShareExchangeAgreementMember_custom_NHLMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">16,779,741</ix:nonFraction></span> restricted shares of
Novo Integrated common stock, representing <span id="xdx_909_ecustom--PercentageOfCommonStockIssuedAndOutstanding_c20170423__20170425__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NHLMember_z79ZoVhFU2Wc" title="Percentage of common stock issued and outstanding"><ix:nonFraction name="NVOS:PercentageOfCommonStockIssuedAndOutstanding" contextRef="From2017-04-232017-04-25_custom_ShareExchangeAgreementMember_custom_NHLMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">85</ix:nonFraction>%</span> of the issued and outstanding Novo Integrated common stock, calculated including all granted
and issued options or warrants to acquire Novo Integrated common stock as of the Effective Date, but to exclude shares of Novo Integrated
common stock that are subject to a then-current Regulation S offering that was undertaken by Novo Integrated (the &#8220;Exchange&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 168; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Exchange was accounted for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated
Sciences, Inc. Accordingly, the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity.
The historical financial statements presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization
and not as a business combination; therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets
of the legal acquirer, Novo Integrated Sciences, Inc., were $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20190901__20200831__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_pp0p0" title="Common stock issued in connection with reverse merger transaction"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2019-09-012020-08-31_srt_ParentCompanyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,904</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 3, 2017, Novomerica Health Group, Inc. (&#8220;Novomerica&#8221;) was incorporated, under the laws of the state of Nevada, as
a wholly owned subsidiary of the Company for the purpose of expanding the Company&#8217;s operations into the United States.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
January 7, 2019, 2478659 Ontario Ltd. (&#8220;247&#8221;) and Kainai Cooperative (&#8220;Kainai&#8221;) entered into a Joint Venture
Agreement (the &#8220;Joint Venture Agreement&#8221;) for the purpose of developing, managing and arranging for financing of greenhouse
and farming projects involving hemp and cannabis cash crops on Kainai related lands, and developing additional infrastructure projects
creating jobs and food supply to local communities. On January 8, 2019, we and 247 entered into an Agreement of Transfer and Assignment,
pursuant to which 247 agreed to sell, assign and transfer to the Company all rights, contracts, contacts and any and all other assets
related in any way to the Joint Venture Agreement. <span id="xdx_904_ecustom--PercentageJointVentureDescription_c20190106__20190107__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember__dei--LegalEntityAxis__custom--KainaiMember" title="Percentage joint venture description"><ix:nonNumeric contextRef="From2019-01-062019-01-07_custom_JointVentureAgreementMember_custom_KainaiMember" name="NVOS:PercentageJointVentureDescription">Pursuant to the terms of the Joint Venture Agreement, as assigned to us, the parties
will work in a joint venture relationship (&#8220;JV&#8221;) with the Company providing the finance, development and operation of the
project, including sales, and Kainai providing the land and approvals for the development of the projects. Pursuant to the terms of the
Joint Venture Agreement, (i) the Company has an 80% controlling interest and Kainai has a 20% interest in the JV; and (ii) the Company
has sole discretion to identify the name and entity under which the JV will operate. The legal entity in which the JV will operate has
not yet been identified or formed. The JV operations will primarily involve the production &#8211; including processing, packaging and
sales of natural supplements derived from hemp derived cannabis oils. The joint venture will distribute to the Company and Kainai all
net proceeds after debt and principal servicing and repayment allocation, as well as operating capital allotment, on a ratio equal to
80% to the Company and 20% to Kainai.</ix:nonNumeric></span> The Joint Venture Agreement has an initial term of <span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_c20190106__20190107__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember__dei--LegalEntityAxis__custom--KainaiMember" title="Intangible asset, useful life amortized over term"><ix:nonNumeric contextRef="From2019-01-062019-01-07_custom_JointVentureAgreementMember_custom_KainaiMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1">50 years</ix:nonNumeric></span> and Kainai may renew the Joint Venture
Agreement within five years of the expiry of the initial term upon mutual agreement. On January 30, 2019, pursuant to the terms of the
Joint Venture Agreement, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20190129__20190130__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember__dei--LegalEntityAxis__custom--KainaiMember_pdd" title="Number of restricted shares of common stock, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2019-01-292019-01-30_custom_JointVentureAgreementMember_custom_KainaiMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></span> restricted common shares to 247 with a value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20190129__20190130__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember__dei--LegalEntityAxis__custom--KainaiMember_pp0p0" title="Number of restricted shares of common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2019-01-292019-01-30_custom_JointVentureAgreementMember_custom_KainaiMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,600,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
February 26, 2019, the Company entered into a Software License Agreement (the &#8220;Cloud DX License&#8221;) with Cloud DX Inc. (&#8220;Cloud
DX&#8221;) pursuant to which Cloud DX agreed to sell, and NHL agreed to purchase, a fully paid up, perpetual license, with 5-year conditional
exclusivity, for the Cloud DX Bundled Pulsewave PAD-1A USB Blood Pressure Device, up-to-date product releases and Licensed Software Products
(the &#8220;Licensed Software&#8221;) to include the:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 3%"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 87%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX Connected Health web portal for clinical users,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX Connected Health mobile app,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX Connected Health Windows app, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX Connected Health MacOS app.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
July 22, 2019, the Company, through NHL, acquired substantially all the assets of Societe Professionnelle de Physiotherapie M Dignard,
doing business as Action Plus Physiotherapy Rockland, to expand our corporate owned clinic footprint in the province of Ontario Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 169; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
September 24, 2019, Novomerica, a wholly owned U.S. based subsidiary of the Company, entered into a Master Facility License Agreement
with Fitness International, LLC and Fitness &amp; Sports Clubs, LLC (together with Fitness International, LLC, &#8220;LA Fitness U.S.&#8221;).
On February 24, 2020, this Master Facility License Agreement (the &#8220;LA Fitness U.S. Agreement&#8221;) was amended pursuant to the
terms of that certain First Amendment to the LA Fitness U.S. Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
September 24, 2019, NHL entered into a Master Facility License Agreement with LAF Canada Company (&#8220;LA Fitness Canada&#8221;). On
February 24, 2020, this Master Facility License Agreement (the &#8220;LA Fitness Canada Agreement&#8221;) was amended pursuant to the
terms of that certain First Amendment to the LA Fitness Canada Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the &#8220;APA&#8221;) by and
between the Company and 2731861 Ontario Corp. (the &#8220;Seller&#8221;), pursuant to which the Company agreed to purchase, and Seller
agreed to sell, proprietary designs for an innovative cannabis dosing device, in addition to designs, plans, procedures, and all other
material pertaining to the application, construction, operation, and marketing of a cannabis business under the regulations of Health
Canada. Pursuant to the terms of the APA, the purchase price of the Intellectual Property is <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20191216__20191217__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_pdd" title="Number of restricted shares of common stock, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2019-12-162019-12-17_custom_AssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span> shares of restricted common stock
of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 19, 2019, the Company entered into that certain Joint Venture Agreement (the &#8220;HGF JV Agreement&#8221;) between the Company
and Harvest Gold Farms Inc. (&#8220;HGF&#8221;) relating to the development, management and arrangement of medicinal farming projects
involving hemp and cannabis cash crops (the &#8220;Project&#8221;). Pursuant to the terms of the HGF JV Agreement, the parties agreed
to work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and
HGF providing the land, farming expertise, biomass and necessary approvals for the development of the Project. Pursuant to the terms
of the HGF JV Agreement, a corporation, namely, Novo Earth Therapeutics Inc. was formed where we have a <span id="xdx_909_ecustom--ControllingInterestPercentage_c20191218__20191219__dei--LegalEntityAxis__custom--NovoEarthTherapeuticsIncMember_pdd" title="Controlling interest percentage"><ix:nonFraction name="NVOS:ControllingInterestPercentage" contextRef="From2019-12-182019-12-19_custom_NovoEarthTherapeuticsIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction>%</span> controlling interest.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
initial term of the HGF JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective
date of the HGF JV Agreement. The Company and HGF may renew the HGF JV Agreement within two years of the expiration of the initial term
upon mutual understanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Reverse
Stock Split</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
February 1, 2021, <span id="xdx_90F_eus-gaap--StockholdersEquityReverseStockSplit_c20210129__20210201_zQ1SZKTlZCZd" title="Reverse stock split"><ix:nonNumeric contextRef="From2021-01-292021-02-01" name="us-gaap:StockholdersEquityReverseStockSplit">the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every
10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded
up to the next higher whole share.</ix:nonNumeric></span> Unless otherwise noted, the share and per share information in this report have been retroactively
adjusted to give effect to the 1-for-10 reverse stock split.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Impact
of COVID-19</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 26, 2020, the Ontario Ministry of Health announced updated guidance and directives stating that physiotherapists, chiropractors,
and other regulated health professionals, including services and products provided by the Company, can gradually and carefully begin
providing all services, including non-essential services, once the clinician and provider are satisfied all necessary precautions and
protocols are in place to protect the patients, the clinician and the clinic staff. With all corporate clinics closed due to the COVID-19
pandemic, with the exception of providing certain limited essential and emergency services, the Company had furloughed 48 full-time employees
and 35 part-time employees from its pre-closure levels of 81 full-time employees and 53 part-time employees specific to on-site clinic
and eldercare operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 170; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Specific
to our clinic-based services and products, operating under COVID-19 related authorized governmental proclamations and directives, between
March 17 through June 1, 2020, the Company provided in-clinic multi-disciplinary primary healthcare services and products solely to patients
with emergency and essential need while also providing certain virtual based services related to physiotherapy.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Specific
to our eldercare based services and products, operating under COVID-19 related authorized governmental proclamations and directives which
included certain eldercare related services being deemed essential, NHL was able to quickly expand its existing eldercare related physiotherapy
service &#8220;virtual-care&#8221; platform, which pre-pandemic was primarily focused on providing &#8220;virtual-care&#8221; services
to both smaller and remote eldercare homes to ensure access to service providers, when needed; and continuity of care to eldercare patients
without service providers in their area. Given NHL had established &#8220;virtual care&#8221; procedures and forms, complete with video
consent and assessment forms already vetted and approved by the Ontario College of Physiotherapists, NHL was well-positioned to expand
the delivery of certain of its eldercare related contracted services, via &#8220;virtual-care&#8221; technology, ensuring continuity
of service for our long-term care and retirement home clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
June 2, 2020, the Company commenced opening its corporate clinics and providing non-essential services. As of the year ended August 31,
2021, all corporate clinics are open and operational while following all mandated guidelines and protocols from Health Canada, the Ontario
Ministry of Health, and the respective disciplines&#8217; regulatory Colleges to ensure a safe treatment environment for our staff and
clients.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the fiscal year ended August
31, 2021. Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> As of August 31, 2021, the Company has 73
full-time employees and 56 part-time employees specific to on-site clinic and eldercare operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Specific
to PRO-DIP, LLC (&#8220;PRO-DIP&#8221;) and Acenzia, Inc. (&#8220;Acenzia&#8221;), both companies are open and fully operational while
following all local, state, provincial, and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">While
all of the Company&#8217;s business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company&#8217;s operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced patient traffic and reduced operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 171; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Basis
of Presentation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United
States of America (&#8220;U.S. GAAP&#8221;). The Company&#8217;s Canadian subsidiaries&#8217; functional currency is the Canadian Dollar
(&#8220;CAD&#8221;); however, the accompanying consolidated financial statements were translated and presented in United States Dollars
(&#8220;$&#8221; or &#8220;USD&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Foreign
Currency Translation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
accounts of the Company&#8217;s Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD
in accordance with the Financial Accounting Standards Board (the &#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;)
Topic 830, <i>Foreign Currency Transaction</i>, with the CAD as the functional currency. According to Topic 830, all assets and liabilities
are translated at the exchange rate on the balance sheet date, stockholders&#8217; equity is translated at historical rates and statement
of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported
under other comprehensive income in accordance with ASC Topic 220, <i>Comprehensive Income</i>. Gains and losses resulting from the translations
of foreign currency transactions and balances are reflected in the consolidated statement of operations and comprehensive loss. The following
table details the exchange rates used for the respective periods:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock"><p id="xdx_892_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_zKLh2ps5vWr1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B4_zUekkgtE5PUf">Schedule of Foreign Currency Translation, Exchange Rate Used</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">August 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">August 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Period end: CAD to USD exchange rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210831__us-gaap--AwardDateAxis__custom--PeriodEndMember_z4OBxna9Cf7b" title="Foreign currency exchange rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-08-31_custom_PeriodEndMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7917</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20200831__us-gaap--AwardDateAxis__custom--PeriodEndMember_zekJ9HzqX9Hh" title="Foreign currency exchange rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2020-08-31_custom_PeriodEndMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7674</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Average period: CAD to USD exchange rate</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210831__us-gaap--AwardDateAxis__custom--AveragePeriodMember_zD2hrvIwVGO7" title="Foreign currency exchange rate" style="text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-08-31_custom_AveragePeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7885</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20200831__us-gaap--AwardDateAxis__custom--AveragePeriodMember_zEW7P7DyPN1c" title="Foreign currency exchange rate" style="text-align: right"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2020-08-31_custom_AveragePeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7435</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AB_zkkWsVbEdT7l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zICpAnV5ilPf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
2 &#8211; <span id="xdx_82B_zx4rBqRGg0ia">Summary of Significant Accounting Policies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_849_eus-gaap--UseOfEstimates_zuxrTqfKZE4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Use
of Estimates</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with U.S. 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 consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates
and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that
it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values
of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. This applies in particular
to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful receivables, allowance for slow
moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by the Company may differ
materially and adversely from the Company&#8217;s estimates. To the extent there are material differences between the estimates and the
actual results, future results of operations will be affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zcuJ6bWzgAye" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Principles
of Consolidation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying consolidated financial statements include the accounts of the Company and entities it controls including its wholly owned
subsidiaries, NHL, Novomerica Health Group, Inc., Novo Healthnet Rehab Limited, Novo Assessments Inc., PRO-DIP, LLC, Acenzia, Inc., an
<span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_c20210831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoHealthnetKemptvilleCentreIncMember_zICwUgTFKypa" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2021-08-31_custom_NovoHealthnetKemptvilleCentreIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction>%</span> controlling interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by
NHL, and a <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_c20210831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoEarthTherapeuticsIncMember_zytwaNpKFLD6" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2021-08-31_custom_NovoEarthTherapeuticsIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction>%</span> controlling interest in Novo Earth Therapeutics Inc. (currently inactive). PRO-DIP is a New York state LLC while all other
Company subsidiaries are incorporated in Canada. All intercompany transactions have been eliminated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 172; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">An
entity is controlled when the Company has the ability to direct the relevant activities of the entity, has exposure or rights to variable
returns from its involvement with the entity, and is able to use its power over the entity to affect its returns from the entity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Income
or loss and each component of OCI are attributed to the shareholders of the Company and to the noncontrolling interests. Total comprehensive
income is attributed to the shareholders of the Company and to the noncontrolling interests even if this results in the non-controlling
interests having a deficit balance on consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:NoncontrollingInterestDisclosurePolicyTextBlock"><p id="xdx_849_ecustom--NoncontrollingInterestDisclosurePolicyTextBlock_zOYjpime2k65" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Noncontrolling
Interest</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company follows FASB ASC Topic 810, <i>Consolidation,</i> which governs the accounting for and reporting of non-controlling interests
(&#8220;NCIs&#8221;) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this
standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and
decreases in the parent&#8217;s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions
or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation
might result in a deficit balance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and comprehensive
loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_84B_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zUr0HxDBMTFl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Cash
Equivalents</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
the purpose of the consolidated statements of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly
liquid debt instruments with original maturities of three months or less.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy"><p id="xdx_849_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zlqlvZi5YNQf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Accounts
Receivable</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounts
receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of
August 31, 2021 and 2020, the allowance for uncollectible accounts receivable was $<span id="xdx_90F_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_c20210831_pp0p0" title="Allowance for uncollectible accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,097,628</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_c20200831_pp0p0" title="Allowance for uncollectible accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">518,031</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_841_eus-gaap--InventoryPolicyTextBlock_zhBtThrBuknd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Inventory</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Inventories
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired. As of August 31, 2021, the Company&#8217;s allowance for slow moving or obsolete inventory was $<span id="xdx_907_ecustom--AllowanceAndObsoleteInventory_iI_pp0p0_c20210831_zwjvtCe3iN2l" title="Inventory"><ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,066,721</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"><p id="xdx_842_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zGtbLRA4dv87" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Other
Receivables</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Other
receivables are recorded at cost and presented as current or long-term based on the terms of the agreements. Management reviews the collectability
of other receivables and writes off the portion that is deemed to be uncollectible. During the years ended August 31, 2021 and 2020,
the Company wrote off $<span id="xdx_905_ecustom--OtherReceivableWrittenOff_iI_pp0p0_c20210831_ziznD1yCrzai" title="Other receivable written off"><ix:nonFraction name="NVOS:OtherReceivableWrittenOff" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_903_ecustom--OtherReceivableWrittenOff_iI_pp0p0_c20200831_zxNrXz5ve4Ed"><ix:nonFraction name="NVOS:OtherReceivableWrittenOff" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,744</ix:nonFraction></span> of other receivables that were not expected to be collected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 173; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_84F_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zmHF1HkvU1wd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Property
and Equipment</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment are stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock"><p id="xdx_898_ecustom--ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock_zUHpIXSQS6zl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B4_zi8IZOMkb5c4">Schedule of Estimated Useful Lives of Assets</span></span></p>

<table cellspacing="0" cellpadding="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; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font: 10pt Times New Roman, Times, Serif">Building</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zpJ1GEWYe5Sb" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_BuildingMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">30
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Leasehold
    improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_LeaseholdImprovementsMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Clinical
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_ClinicalEquipmentMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Computer
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_ComputerEquipmentMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Office
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_OfficeEquipmentMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Furniture
    and fixtures</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentUsefulLife_c20200901__20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_FurnitureAndFixturesMember" format="ixt-sec:durwordsen" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A8_zxXV1jMrv6wa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_849_eus-gaap--LesseeLeasesPolicyTextBlock_zn6eCNMvAJh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Leases</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company applies the provisions of ASC Topic 842, <i>Leases </i>which requires lessees to recognize lease assets and lease liabilities
on the balance sheet. The Company determines whether a contract is or contains a lease at inception of the contract and whether that
lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease
to discount lease payments to present value; however, most of the Company&#8217;s leases do not provide a readily determinable implicit
rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_84B_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zfCn7GdCVUFk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Long-Lived
Assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company applies the provisions of ASC Topic 360, <i>Property, Plant, and Equipment</i>, which addresses financial accounting and reporting
for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including
right-of-use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated
by those assets are less than the assets&#8217; carrying amounts. In that event, a loss is recognized based on the amount by which the
carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar
manner, except that fair values are reduced for the cost of disposal. Based on its review at August 31, 2021 and 2020, the Company believes
there was no impairment of its long-lived assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_842_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zTmwQABcrnMa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Intangible
Assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfIntangibleAssetsAmortizedEstimatedUsefulLives"><p id="xdx_899_ecustom--ScheduleOfIntangibleAssetsAmortizedEstimatedUsefulLives_z98vqUTkS6fc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s intangible assets are being amortized over their estimated useful lives as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif; display: none"><span id="xdx_8B9_zarrHhvyU6vj">Schedule
of Intangible Assets Amortized Estimated Useful Lives</span></span></p>

<table cellspacing="0" cellpadding="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; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font: 10pt Times New Roman, Times, Serif">Land
    use rights</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90C_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_zktoN4jRDZhf"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_LandUseRightsMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">50
    years</ix:nonNumeric></span> (the lease period)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Software
    license</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_zfa4om5pS3p9" title="Intangible assets estimated useful lives"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_SoftwareLicenseMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7
    years</ix:nonNumeric></span></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Intellectual
    property</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zp6RSPujk3Pb"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_IntellectualPropertyMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Customer
    relationships</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zMsudGJKhLt8"><ix:nonNumeric contextRef="From2020-09-012021-08-31_us-gaap_CustomerRelationshipsMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Brand
    names</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90A_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_zgMiMjj1ix96"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_BrandNamesMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7
    years</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Workforce</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_c20200901__20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AssembledWorkforceMember_z2NYJwk7Uzx2"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AssembledWorkforceMember" format="ixt-sec:durwordsen" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5
    years</ix:nonNumeric></span></span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A4_zoI5ZNL3Gz01" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets&#8217; carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Based on its reviews at August 31,
2021 and 2020, the Company believes there was no impairment of its intangible assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 174; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:RightofuseAssetsPolicyTextBlock"><p id="xdx_841_ecustom--RightofuseAssetsPolicyTextBlock_z2nmTHBNzyck" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Right-of-use
Assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s right-of-use assets consist of leased assets recognized in accordance with ASC 842, <i>Leases, which</i> requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company&#8217;s
right to use an underlying asset for the lease term and lease liability represents the Company&#8217;s obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of <span id="xdx_90C_eus-gaap--LesseeOperatingLeaseTermOfContract_c20210831" title="Lease term"><ix:nonNumeric contextRef="AsOf2021-08-31" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span> or less at inception are not recorded on the consolidated balance sheet
and are expensed on a straight-line basis over the lease term in the consolidated statements of operations and comprehensive loss. The
Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest rate, the
Company uses the Company&#8217;s incremental borrowing rate based on the information available at commencement date in determining the
present value of future payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_849_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zZ84S4q8QAZ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Goodwill</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Goodwill represents the excess of purchase price
over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment
tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive
Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland during the fiscal year ended August
31, 2019 and Acenzia, Inc. during fiscal year ended August 31, 2021. Based on its review at August 31, 2020, the Company believes there
was no impairment of its goodwill. As of August 31, 2021, the Company performed the required impairment reviews and determined that an
impairment charge of $<span id="xdx_906_ecustom--AssetImpairmentChargesGoodwill_c20200901__20210831_zOlTGwsW5zc8" title="Impairment charges on goodwill"><ix:nonFraction name="NVOS:AssetImpairmentChargesGoodwill" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,593</ix:nonFraction></span> related to the goodwill for Executive Fitness Leaders was necessary. The impairment was determined based
on the fair value of the acquired business, which was estimated based on a discounted cash flow valuation model and the projected future
cash flows of the underlying business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfGoodwillTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfGoodwillTextBlock_zbnZiymQj4L3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Summary of changes in goodwill by acquired businesses
is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none"><span id="xdx_8B7_z9uJe8ce1xdg">Schedule
of Changes in Goodwill</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="padding-bottom: 1.5pt; text-align: left; font-size: 12pt">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4BC_dei--LegalEntityAxis_custom--ApkaMember_zyT7eBSibQ33" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">APKA</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4BA_dei--LegalEntityAxis_custom--EFLMember_z0AObyysw1ql" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">EFL</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4BB_srt--StatementGeographicalAxis_custom--RocklandMember_zyUNt2ck87g5" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Rockland</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4B7_srt--StatementGeographicalAxis_custom--AcenziaMember_zXGfq8QOEbQ6" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Acenzia</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_4BF_srt--RestatementAxis_srt--ScenarioPreviouslyReportedMember_z0aVnGd1nfwg" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Total</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_438_c20190901__20200831_eus-gaap--Goodwill_iS_zld9uoKy85a7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 35%">Balance, August 31, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-08-31_custom_ApkaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,675</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">217,703</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-08-31_custom_RocklandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">217,703</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0798">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2019-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">623,081</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--GoodwillForeignCurrencyTranslationGainLoss_zi4CJ61Ob68l" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Foreign currency translation adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2019-09-012020-08-31_custom_ApkaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,175</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2019-09-012020-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2019-09-012020-08-31_custom_RocklandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,843</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0804">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2019-09-012020-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,861</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43C_c20200901__20210831_eus-gaap--Goodwill_iS_zYBexwG5E284" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Balance, August 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_ApkaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">191,850</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">222,546</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_RocklandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">222,546</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0810">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">636,942</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--GoodwillAcquiredDuringPeriod_zfTEWTUeNqQa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goodwill acquired with purchase of business</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0813">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0814">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0815">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GoodwillAcquiredDuringPeriod" contextRef="From2020-09-012021-08-31_custom_AcenziaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,726,949</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GoodwillAcquiredDuringPeriod" contextRef="From2020-09-012021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,726,949</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GoodwillImpairmentLoss_iN_di_zu6uvirQlCt9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Impairment of goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0819">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2020-09-012021-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,593</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0821">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0822">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:GoodwillImpairmentLoss" contextRef="From2020-09-012021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,593</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--GoodwillForeignCurrencyTranslationGainLoss_zWrUzHwBlg4f" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Foreign currency translation adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2020-09-012021-08-31_custom_ApkaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,075</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2020-09-012021-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,886</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2020-09-012021-08-31_custom_RocklandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,047</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2020-09-012021-08-31_custom_AcenziaMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">202,427</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GoodwillForeignCurrencyTranslationGainLoss" contextRef="From2020-09-012021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">182,419</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_43B_c20200901__20210831_eus-gaap--Goodwill_iE_zzA1lXdzTpYh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Balance, August 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_ApkaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">197,925</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_EFLMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">129,839</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_RocklandMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">229,593</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_AcenziaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,524,522</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,081,879</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

</ix:nonNumeric><p id="xdx_8A2_zEDhTtyJf0ma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:AcquisitionDepositsPolicyTextBlock"><p id="xdx_84F_ecustom--AcquisitionDepositsPolicyTextBlock_zVZixaLNwxEb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline"><span id="xdx_863_zgifYt6NIn0k">Acquisition Deposits</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has signed letters of understanding
with a potential acquisition candidate which includes refundable acquisition deposits totaling $<span id="xdx_90E_eus-gaap--DepositsAssetsNoncurrent_iI_c20200831_zmphga7lKd8j" title="Acquisition deposits"><ix:nonFraction name="us-gaap:DepositsAssetsNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">383,700</ix:nonFraction></span> as of August 31, 2020. During
the year ended August 31, 2021, this acquisition deposit was converted into a receivable that bears interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200831_zY3U2IzRDsQh" title="Debt rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span>% and is due on <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20200901__20210831_zOuI3mt4Aim9" title="Debt due date"><ix:nonNumeric contextRef="From2020-09-012021-08-31" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September
1, 2022</ix:nonNumeric></span>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

</ix:nonNumeric><p id="xdx_855_zruxRasXZUo6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_84D_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zMCdvqvwfAL4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Fair
Value of Financial Instruments</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
certain of the Company&#8217;s financial instruments, including cash and equivalents, accounts receivable, other receivables, accounts
payable, government loans and notes payable, and due to related parties, the carrying amounts approximate their fair values due to their
short-term maturities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">FASB
ASC Topic 820, <i>Fair Value Measurements and Disclosures</i>, requires disclosure of the fair value of financial instruments held by
the Company. FASB ASC Topic 825, <i>Financial Instruments</i>, defines fair value, and establishes a three-level valuation hierarchy
for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported
in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable
estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization,
low risk of counterparty default and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    1 inputs to the valuation methodology are quoted prices for identical assets or liabilities 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"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for
    identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly,
    for substantially the full term of the financial instrument. </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, <i>Distinguishing Liabilities
from Equity</i>, and FASB ASC Topic 815, <i>Derivatives and Hedging</i>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>


<ix:exclude><!-- Field: Page; Sequence: 175; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
certain financial instruments, the carrying amounts reported in the balance sheets for cash, accounts receivable, current portion of
other receivables, and current liabilities, including accounts payable, short-term notes payable, due to related parties and finance
lease obligations, each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period
of time between the origination of such instruments and their expected realization and their current market rate of interest. The carrying
value of notes payable approximates their fair values due to current market rate on such debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of August 31, 2021 and 2020, respectively, the Company did not identify any financial assets and liabilities required to be presented
on the balance sheet at fair value, except for cash and cash equivalents which are carried at fair value using Level 1 inputs.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_844_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z4bZgONfZ8Uc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Revenue
Recognition</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s revenue recognition reflects the updated accounting policies as per the requirements of ASU No. 2014-09, <i>Revenue from
Contracts with Customers </i>(&#8220;Topic 606&#8221;). As sales are and have been primarily from providing healthcare services the Company
has no significant post-delivery obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue
from providing healthcare and healthcare related services and product sales are recognized under <i>Topic 606</i> in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">executed
    contracts with the Company&#8217;s customers that it believes are legally enforceable;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">identification
    of performance obligations in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">determination
    of the transaction price for each performance obligation in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">allocation
    the transaction price to each performance obligation; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">recognition
    of revenue only when the Company satisfies each performance obligation.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">These
five elements, as applied to the Company&#8217;s revenue category, are summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Healthcare
    and healthcare related services &#8211; gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider&#8217;s established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Product
    sales &#8211; revenue is recorded at the point of time of delivery</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Payments
received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue. Unearned revenue
is included with accrued expenses in the accompanying consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Sales
returns and allowances were insignificant for the years ended August 31, 2021 and 2020. The Company does not provide unconditional
right of return, price protection or any other concessions to its customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84A_eus-gaap--IncomeTaxPolicyTextBlock_z6ghRJ5tM38a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Income
Taxes</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company accounts for income taxes in accordance with ASC Topic 740, <i>Income Taxes</i>. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under
ASC 740, a tax position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the &#8220;more likely than not&#8221; test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p id="xdx_845_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zLEv60y8Ydyg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Stock-Based
Compensation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company records stock-based compensation in accordance with FASB ASC Topic 718, <i>Compensation &#8211; Stock Compensation</i>. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the consolidated statements of operations and comprehensive
loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 176; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_845_eus-gaap--EarningsPerSharePolicyTextBlock_z6zZ8tjAa1Ia" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Basic
and Diluted Earnings Per Share</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Earnings
per share is calculated in accordance with ASC Topic 260, <i>Earnings Per Share</i>. The calculations reflect the effects of the 1-for-10
reverse stock split that took place on February 1, 2021. Basic earnings per share (&#8220;EPS&#8221;) is based on the weighted average
number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying
the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at
the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period. There were <span id="xdx_903_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_c20200901__20210831__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_pdd" title="Potentially dilutive common stock options and warrants outstanding, shares"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants" contextRef="From2020-09-012021-08-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,237,650</ix:nonFraction></span> and <span id="xdx_90D_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_c20190901__20200831__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zRUjsBQDEgQh" title="Potentially dilutive common stock options and warrants outstanding, shares"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants" contextRef="From2019-09-012020-08-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,784,500</ix:nonFraction></span> options/warrants outstanding as of August 31, 2021 and 2020, respectively. Due to the
net loss incurred potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss
for all periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84C_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zy0E9iGJPqi1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Foreign
Currency Transactions and Comprehensive Income</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however,
require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a
separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive
income. The functional currency of the Company&#8217;s Canadian subsidiaries is the CAD. Translation gains of $<span id="xdx_90B_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_c20210831_pp0p0"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">991,077</ix:nonFraction> </span></span><span style="font: 10pt Times New Roman, Times, Serif">and
$<span id="xdx_90A_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_c20200831_pp0p0"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,199,696</ix:nonFraction> </span></span><span style="font: 10pt Times New Roman, Times, Serif">at
August 31, 2021 and 2020, respectively, are classified as an item of other comprehensive income in the stockholders&#8217; equity
section of the consolidated balance sheet.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:StatementOfCashFlowsDisclosurePolicyTextBlock"><p id="xdx_841_ecustom--StatementOfCashFlowsDisclosurePolicyTextBlock_z6l7bdVMMjm" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Statement
of Cash Flows</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cash
flows from the Company&#8217;s operations are calculated based upon the local currencies using the average translation rates. As a result,
amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes
in the corresponding balances on the consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_845_eus-gaap--SegmentReportingPolicyPolicyTextBlock_znojzoJkPc24" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Segment
Reporting</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ASC
Topic 280, <i>Segment Reporting</i>, requires use of the &#8220;management approach&#8221; model for segment reporting. The management
approach model is based on the way a company&#8217;s management organizes segments within the company for making operating decisions
and assessing performance. The Company determined it has two reportable segments. See Note 17.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zjrVOLBQAFAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Recent
Accounting Pronouncements</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
June 2016, the FASB issued ASU 2016-13, <i>Financial Instruments&#8212;Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments</i>. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2023. The Company
is currently evaluating the effect of this ASU on the Company&#8217;s consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
December 2019, the FASB issued ASU 2019-12, <i>Simplifying the Accounting for Income Taxes</i> which amends ASC 740 <i>Income Taxes</i>
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company&#8217;s
consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 177; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
May, the FASB issued ASU 2021-04, <i>Earnings Per Share (Topic 260), Debt&#8212;Modifications and Extinguishments (Subtopic 470-50),
Compensation&#8212;Stock Compensation (Topic 718), and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity (Subtopic
815-40):Issuer&#8217;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.</i>
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company&#8217;s consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity&#8217;s own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
March 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our consolidated
financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied to specific
contract modifications through December 31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_804_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zDVCaF1tASXa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
3 &#8211; <span id="xdx_82B_zw3Q8vgSrvCh">Related Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Due
to related parties</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Amounts
loaned to the Company by stockholders and officers of the Company are payable upon demand and unsecured. At August 31, 2021 and 2020,
the amount due to related parties was $<span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_c20210831_pp0p0" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">478,920</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_c20200831_pp0p0" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">528,213</ix:nonFraction></span>, respectively. At August 31, 2021 $<span id="xdx_90C_eus-gaap--DueToRelatedPartiesCurrent_c20210831__us-gaap--DebtInstrumentAxis__custom--NonInterestBearingMember_pp0p0" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_NonInterestBearingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">407,052</ix:nonFraction></span> was non-interest bearing, $<span id="xdx_90D_eus-gaap--DueToRelatedPartiesCurrent_c20210831__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_pp0p0" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,783</ix:nonFraction></span>
bears interest at 6% per annum, and $<span id="xdx_90F_eus-gaap--DueToRelatedPartiesCurrent_c20210831__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_pp0p0" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,085</ix:nonFraction></span> bears interest at <span title="Due to related parties">13.75%</span> per annum. At August 31, 2020, $<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NonInterestBearingMember_zLNf1wHsfY9h"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-08-31_custom_NonInterestBearingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">458,550</ix:nonFraction></span> was non-interest bearing,
$<span id="xdx_900_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_zh9ZhnKKfjjk"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-08-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,084</ix:nonFraction></span> bears interest at 6% per annum, and $<span id="xdx_90B_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_z9TxYJFZH1p5"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2020-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">47,579</ix:nonFraction></span> bears interest at 13.75% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company leased office space from a related party on a month-to-month basis with monthly lease payments of $<span id="xdx_907_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_c20210831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartyMember_pp0p0" title="Monthly lease payments"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2021-08-31_custom_RelatedPartyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,487</ix:nonFraction></span>. The lease was terminated
on May 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
July 21, 2020, a related party converted $<span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20200719__20200721_pp0p0" title="Related party debt, converted amount"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2020-07-192020-07-21" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226,363</ix:nonFraction></span> of outstanding principal and accrued interest into <span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200719__20200721_pdd" title="Debt converted, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-07-192020-07-21" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,091</ix:nonFraction></span> shares of the Company&#8217;s
common stock. The per share price used for the conversion of this debt was $<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20200721_z66aD6RNNFP1" title="Debt conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2020-07-21" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">15.00</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $<span id="xdx_909_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_pp0p0_c20200720__20200721_zlJnPxY4uMia"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2020-07-202020-07-21" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">267,768</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.
The remaining principal balance of debentures due to related parties at August 31, 2021 and 2020 was $<span id="xdx_90C_eus-gaap--SecuredDebt_c20210831_pp0p0"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">982,205</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_90F_eus-gaap--SecuredDebt_c20200831_pp0p0"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">952,058</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">,
respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:InventoryDisclosureTextBlock"><p id="xdx_80E_eus-gaap--InventoryDisclosureTextBlock_zEugYyJgicB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
4 &#8211; <span id="xdx_826_z7mnoCGCwVOg">Inventory</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_z7SEoKaiNNS8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8BB_zYqgwdxlY7A6">Schedule
of Inventory</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20210831_zRmckFRwcoO5" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_494_20200831_zuwhQLD4IzB9" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InventoryRawMaterials_iI_maIGzOxl_zgKHEVWo2Jsi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:InventoryRawMaterials" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,017,566</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0900">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryWorkInProcess_iI_maIGzOxl_zJ3NZ2EAXEpe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Work in process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">144,628</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0903">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--InventoryFinishedGoods_iI_maIGzOxl_zixl23krqWs" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished Goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">243,912</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryGross_iI_mtIGzOxl_maINzfKv_zklMTClQDEDj" style="vertical-align: bottom; background-color: White">
    <td><span style="display: none; font-family: Times New Roman, Times, Serif">Inventory, Gross</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,406,106</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0909">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--AllowanceAndObsoleteInventory_iNI_di_msINzfKv_zZWxCpqV0TT8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for slow moving and obsolete inventory</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,066,721</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0912">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InventoryNet_iI_mtINzfKv_zPtqNpalTZ5e" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Inventory, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">339,385</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0915">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_zJgEmAgKV6ki" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 178; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:FinancingReceivablesTextBlock"><p id="xdx_803_eus-gaap--FinancingReceivablesTextBlock_zRbETaVSiBOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
5 &#8211; <span id="xdx_828_zFbfW3ztEb86">Accounts Receivables, net</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zsuQFrqFRXRj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accounts
receivables, net at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B5_zbwkd4Fv8FKa">Schedule of Accounts Receivables, Net</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20210831_zsQQrsx1Elzb" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_492_20200831_zTdziLIKEIe7" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--TradeReceivables_iI_pp0p0_maARGCzP4C_zl5IDeTdgTlj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Trade receivables</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="NVOS:TradeReceivables" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,411,499</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="NVOS:TradeReceivables" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,948,520</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--UnbilledReceivablesCurrent_iI_pp0p0_maARGCzP4C_zuUrwjzGtHs5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Amounts earned but not billed</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">154,558</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">301,943</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsReceivableGrossCurrent_iTI_pp0p0_mtARGCzP4C_maARNCz7Ms_z46HHfvKoJf9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font: 10pt Times New Roman, Times, Serif; display: none">Accounts receivable, Gross</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableGrossCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,566,057</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableGrossCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,250,463</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_pp0p0_di_msARNCz7Ms_zKPkHlOFUNq9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for doubtful accounts</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,097,628</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">518,031</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_mtARNCz7Ms_zVqac3YwCjs" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,468,429</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,732,432</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AE_zPpCLkzr8TO6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"><p id="xdx_801_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zEwdPfBFmrGh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
6 &#8211; <span id="xdx_82A_zcw9D2EC5j5g">Other Receivables</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfOtherReceivablesTableTextBlock"><p id="xdx_891_ecustom--ScheduleOfOtherReceivablesTableTextBlock_zJzvHMHdL93k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Other
receivables at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B0_z8A3F2O9yrui" style="font: 10pt Times New Roman, Times, Serif; display: none">Schedule
of Other Receivables</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></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zzIvp7BXmXTd" title="Total other receivables" style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">296,888</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zks1anPYtP66" title="Total other receivables" style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,775</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
  <tr class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; width: 60%">Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at <span id="xdx_90D_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_uPure_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zlrhnXDhqylk" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_906_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zQsxj4kZ8dbk" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2019-09-012020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></ix:nonFraction>%</span></span> per annum; secured by certain assets; due <span id="xdx_90A_eus-gaap--ReceivableWithImputedInterestDueDates_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_900_eus-gaap--ReceivableWithImputedInterestDueDates_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">March 1, 2019</ix:nonNumeric></ix:nonNumeric></span></span>. (currently in default; if the receivable is not repaid, the Company plans to foreclose on the clinic that secures this receivable)</td><td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td id="xdx_981_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zM1xJMjeqHpk" title="Total other receivables" style="text-align: right; width: 16%"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">296,888</ix:nonFraction></td><td style="text-align: left; width: 1%">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="text-align: left; width: 1%">$</td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zsWYdXOJ6zji" title="Total other receivables" style="text-align: right; width: 16%"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,775</ix:nonFraction></td><td style="text-align: left; width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Advance to corporation; accrues interest at <span id="xdx_909_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_902_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></ix:nonFraction>%</span></span> per annum; unsecured; due <span id="xdx_903_eus-gaap--ReceivableWithImputedInterestDueDates_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_z9bdixyGdEU2" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationOneMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">December 31, 2021</ix:nonNumeric></span>, as amended</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zfIZnJpAxil" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">79,170</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--OtherReceivables_iI_pp0p0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zzfXzqrjHmma" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">76,740</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Advance to corporation; accrues interest at <span id="xdx_900_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_904_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction>%</span></span> per annum after the first 60 days; unsecured; due <span id="xdx_902_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zsR4l3CaKZ9h" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">March 1, 2022</ix:nonNumeric></span>, as amended</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zo1sKCODBw6c" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">225,924</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OtherReceivables_iI_pp0p0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zXwL0DlvZNr8" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">225,924</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Advance to corporation; accrues interest at <span id="xdx_905_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90D_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></ix:nonFraction>%</span></span> per annum; secured by property and other assets of debtor; due <span id="xdx_909_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zqgU8Zghj3g9" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">February 1, 2022</ix:nonNumeric></span>, as amended</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zdd6HKFwPft1" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">509,063</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OtherReceivables_iI_pdp0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_z5z3atGhOwdk" title="Total other receivables" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0982">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Advance to corporation; accrues interest at <span id="xdx_907_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_900_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_pdd" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction>%</span></span> per annum; secured by assets of debtor; due <span id="xdx_909_eus-gaap--ReceivableWithImputedInterestDueDates_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_902_eus-gaap--ReceivableWithImputedInterestDueDates_c20190901__20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_AdvanceToCorporationFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">September 1, 2022</ix:nonNumeric></ix:nonNumeric></span></span>, as amended</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zGFQKqb7GBbj" title="Total other receivables" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">395,850</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--OtherReceivables_iI_pdp0_c20200831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zV7eO7PRbte1" title="Total other receivables" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0994">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total other receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--OtherReceivables_iI_pp0p0_c20210831_zMY5f4jzCYsc" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,506,895</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OtherReceivables_iI_pp0p0_c20200831_zqVpwkzOhpvd" title="Total other receivables" style="text-align: right"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">590,439</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--OtherReceivablesNetCurrent_iNI_pp0p0_di_c20210831_zTz3InqVzz82" title="Current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">814,157</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--OtherReceivablesNetCurrent_iNI_pp0p0_di_c20200831_zKxzcil27uYf" title="Current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">302,664</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LongTermInvestmentsAndReceivablesNet_iI_pp0p0_c20210831_zJQW7Y8Q8iZg" title="Long-term portion" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">692,738</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermInvestmentsAndReceivablesNet_iI_pp0p0_c20200831_zP4bZaXrsRb5" title="Long-term portion" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,775</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zLkHtUtUd1r2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the year ended August 31, 2020, the Company settled other receivable for less than the amount due and recognized a loss on settlement
of $<span id="xdx_903_eus-gaap--SettlementAssetsCurrent_c20200831_pp0p0" title="Other receivable loss on settlement"><ix:nonFraction name="us-gaap:SettlementAssetsCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">74,360</ix:nonFraction></span>. During the year ended August 31, 2020, the Company wrote off a receivable for $<span id="xdx_905_ecustom--NoteReceivableWrittenOff_c20200831_pp0p0" title="Note receivable written off"><ix:nonFraction name="NVOS:NoteReceivableWrittenOff" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,744</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_808_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z9BmM826r4rk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
7 &#8211; <span id="xdx_82F_zgQdA1WjsnCe">Property and Equipment</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_zvJRaoT7Yzq5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B5_zOR8RIaOgyw2">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: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Land</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zRDNi7w8otfa" title="Property and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_LandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">475,020</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_z6O1TqHtDH41" style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1017">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Building</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zLcViMUfPhii" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_BuildingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,562,650</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zCZMVFZwsej2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1020">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">691,318</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">465,857</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Clinical equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_custom_ClinicalEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_custom_ClinicalEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">301,337</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Computer equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_ComputerEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,679</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_ComputerEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">23,921</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Office equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">46,510</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">29,229</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Furniture and fixtures</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_FurnitureAndFixturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,019</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20200831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31_us-gaap_FurnitureAndFixturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,760</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_c20210831_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,716,733</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20200831_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">860,104</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210831_zMGJMeQiPcY6" title="Accumulated depreciation" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">646,442</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20200831_z3U8rO10WMRd" title="Accumulated depreciation" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">506,444</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentNet_c20210831_pp0p0" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,070,291</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20200831_pp0p0" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">353,660</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_z5scPwOLiU72" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 179; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Depreciation
expense for the years ended August 31, 2021 and 2020 was $<span id="xdx_907_eus-gaap--Depreciation_pp0p0_c20200901__20210831_zn0ImNrLNdZi" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">123,461</ix:nonFraction></span> and $<span id="xdx_904_eus-gaap--Depreciation_pp0p0_c20190901__20200831_zsIwRLPmRxB5" title="Depreciation expense"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">75,726</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Certain
property and equipment has been used to secure notes payable (See Note 10).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_803_eus-gaap--IntangibleAssetsDisclosureTextBlock_zu1kqF69q5Ff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
8 &#8211; <span id="xdx_826_z7bnqhuTTsZ8">Intangible Assets</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zQN2RQBNIpSh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Intangible
assets at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B2_zHRa7t1rzTCc">Schedule of Intangible Assets</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Land use rights</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_pp0p0" title="Intangible assets, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_LandUseRightsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,600,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_pp0p0" title="Intangible assets, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_custom_LandUseRightsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,600,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software license</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_pp0p0" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_SoftwareLicenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,144,798</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_pp0p0" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_custom_SoftwareLicenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,144,798</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Intellectual property</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_pp0p0" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,388,065</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_pp0p0" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,248,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Customer relationships</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zFiPCpU1FFU5" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_us-gaap_CustomerRelationshipsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">787,304</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zaroYGWH0Q3i" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Brand names</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_zcHruAmcETsa" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_BrandNamesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,065,941</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_zMouryX1XWId" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1078">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Assembled workforce</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AssembledWorkforceMember_zsBmEDaIyi12" title="Intangible assets, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_AssembledWorkforceMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">421,003</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20200831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AssembledWorkforceMember_zNcN6ziSWf9b" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1081">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_z0WX4mJ1N6eg" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">35,407,111</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_c20200831_pp0p0" title="Intangible assets, gross" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">27,992,798</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zNTJeu2Cc8Ch" title="Accumulated amortization" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,970,643</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20200831_zxth5KoTt9C8" title="Accumulated amortization" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,369,350</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zdPAd07Lqzp" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,436,468</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200831_pp0p0" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,623,448</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A4_zn6OXM1Ysqqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Amortization
expense for the years ended August 31, 2021 and 2020 was $<span id="xdx_90D_eus-gaap--AmortizationOfIntangibleAssets_c20200901__20210831_zs3KxW2lhU79" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,600,661</ix:nonFraction></span> and $<span id="xdx_906_eus-gaap--AmortizationOfIntangibleAssets_c20190901__20200831_z0FaL4oWVb9b" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,369,350</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zDB4SKSRACbe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Expected
amortization expense of intangible assets over the next 5 years and thereafter is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8BA_zi5iW0NPjV2k">Schedule of Expected Amortization Expense of Intangible Assets</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 65%">
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_49D_20210831_zkdenzyMdYBf" style="text-align: right">2,473,490</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Years Ending August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzdae_zCfh9EbwBtO" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 74%; text-align: left">2022</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 22%; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,473,490</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzdae_z5Anxpw1wiI4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,473,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzdae_zv2qEjlOpsx5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,473,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzdae_zjLuzliToMCk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,473,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzdae_zs0gvNmOpA92" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,379,029</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzdae_z67uEhZVVIyj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,163,479</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_hsrt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_mtFLIANzdae_zai0z9KwUKbe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,436,468</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zhLtxRH1zhjd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the &#8220;APA&#8221;) by and
between the Company and 2731861 Ontario Corp. (the &#8220;Seller&#8221;), pursuant to which the Company agreed to purchase, and Seller
agreed to sell (the &#8220;Acquisition&#8221;), proprietary designs for an innovative cannabis dosing device, in addition to designs,
plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business
under the regulations of Health Canada (the &#8220;Intellectual Property&#8221;). Pursuant to the terms of the APA, the purchase price
of the Intellectual Property is <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20191201__20191217__us-gaap--TypeOfArrangementAxis__custom--IntellectualPropertyAssetPurchaseAgreementMember_ztiNgVTZFY56" title="Shares issued during period for intellectual property, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2019-12-012019-12-17_custom_IntellectualPropertyAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span> shares of restricted common stock of the Company valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pp0p0_c20191201__20191217__us-gaap--TypeOfArrangementAxis__custom--IntellectualPropertyAssetPurchaseAgreementMember_zOqyMQ6nE2K7" title="Shares issued during period for intellectual property"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2019-12-012019-12-17_custom_IntellectualPropertyAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,248,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
February 26, 2019, the Company and NHL entered into a Software License Agreement (the &#8220;Cloud DX License&#8221;) with Cloud DX Inc.
(&#8220;Cloud DX&#8221;), pursuant to which Cloud DX agreed to sell, and NHL agreed to purchase, a fully paid up, perpetual license,
with 5-year conditional exclusivity, for the Cloud DX Bundled Pulsewave PAD-1A USB Blood Pressure Device, up-to-date product releases
and Licensed Software Products (the &#8220;Licensed Software&#8221;). Pursuant to the terms of the Cloud DX License, Cloud DX also agreed
to sell, and NHL agreed to purchase, 4,000 fully functional Pulsewave PAD 1A USB blood pressure monitor devices bundled with the perpetual
license discussed above (the &#8220;Bundled Devices&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 180; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Cloud DX License granted to NHL and its majority-owned subsidiaries, holding companies, divisions and affiliates, other than physiotherapy
clinics owned and operated by Closing The Gap Healthcare Inc., the right to use and sub-license the Licensed Software and re-sell the
Bundled Devices pursuant to the terms of the Cloud DX License in the physical therapy clinic marketplace in North America in exchange
for the purchase price as set forth below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 72px; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Upon
    the closing, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_pdd" title="Number of restricted shares of common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">45,835</ix:nonFraction></span> restricted shares of its common stock having a value (as calculated as set forth in the Cloud
    DX License) of CAD$<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zRb7JzCfCf4b" title="Number of restricted shares of common stock, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">1,000,000</ix:nonFraction></span> (approximately $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zSDTXO7wgtTf" title="Number of restricted shares of common stock, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">758,567</ix:nonFraction></span> as of February 26, 2019), and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX agreed to invoice CAD$<span id="xdx_904_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zdSxp7o5U9eb" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">250,000</ix:nonFraction></span> (approximately $<span id="xdx_901_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zZOT3XHFC7g7" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">189,642</ix:nonFraction></span> as of February 26, 2019) to NHL based on the following deliverables, and
    paid on the following schedule:</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">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  </table>
<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfDeliverablesAndPaymentsTableTextBlock"><p id="xdx_89C_ecustom--ScheduleOfDeliverablesAndPaymentsTableTextBlock_zuwTjpoZHCZb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8BB_zQ6iyGuWzzge">Schedule of Software Deliverables and Payments</span></span></p>

<table cellspacing="0" cellpadding="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="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX deliverable</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font: 10pt Times New Roman, Times, Serif">Novo
    payment (terms: Net 15)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Heart
    Friendly Program launches in Clinic #1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_908_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HeartFriendlyProgramLaunchesInClinicMember_zEOOzmzic81c" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_HeartFriendlyProgramLaunchesInClinicMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">50,000</ix:nonFraction></span>
    (approximately $<span id="xdx_90B_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--HeartFriendlyProgramLaunchesInClinicMember_zHz78I2vMArl" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_HeartFriendlyProgramLaunchesInClinicMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">37,929</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Novo-branded
    Android app delivered as APK file</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_90B_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoBrandedAndroidAppMember_zOI1h1rLp76b" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedAndroidAppMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">35,000</ix:nonFraction></span>
    (approximately $<span id="xdx_903_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoBrandedAndroidAppMember_zqyR6Y5GXup2" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedAndroidAppMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,550</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Novo-branded
    Clinical portal website delivered</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_907_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoBrandedClinicalPortalWebsiteMember_zEXLwz5FrgR5" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedClinicalPortalWebsiteMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">35,000</ix:nonFraction></span>
    (approximately $<span id="xdx_908_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoBrandedClinicalPortalWebsiteMember_z5GoIwENsevb" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoBrandedClinicalPortalWebsiteMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,550</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Pulsewave
    PAD-1A devices &#8211; 1<sup>st</sup> delivery</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_905_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PulsewavePADOneADevicesMember_z2Vp5Pwepr8b" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_PulsewavePADOneADevicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">20,000</ix:nonFraction></span>
    (approximately $<span id="xdx_902_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PulsewavePADOneADevicesMember_zXEncTqL3Pt4" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_PulsewavePADOneADevicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,171</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Marketing
    services / materials delivered</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_90D_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MarketingServicesMaterialsDeliveredMember_zRzZAqtHYHXd" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_MarketingServicesMaterialsDeliveredMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">25,000</ix:nonFraction></span>
    (approximately $<span id="xdx_90D_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--MarketingServicesMaterialsDeliveredMember_z4iFIQ4F2R2g" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_MarketingServicesMaterialsDeliveredMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,964</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Cloud
    DX hires dedicated Novo support FTE</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_908_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoSupportFTEMember_zr0MUx7sDgRg" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoSupportFTEMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">85,000</ix:nonFraction></span>
    (approximately $<span id="xdx_903_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20190225__20190226__us-gaap--TypeOfArrangementAxis__custom--SoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NovoSupportFTEMember_zjPyiqW9dXT1" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2019-02-252019-02-26_custom_SoftwareLicenseAgreementMember_custom_CloudDXIncMember_custom_NovoSupportFTEMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">64,478</ix:nonFraction></span> as of February 26, 2019)</span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A1_zWw2cHBRQ5yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
March 9, 2020, the Company and NHL entered into that certain First Amendment to Cloud DX Perpetual Software License Agreement (the &#8220;Cloud
DX Amendment&#8221;) with Cloud DX, effective March 6, 2020, pursuant to which the parties thereto agreed that the CAD$<span id="xdx_90C_eus-gaap--PaymentsForSoftware_pp0p0_uCAD_c20200305__20200306__us-gaap--TypeOfArrangementAxis__custom--PerpetualSoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zc5hosO2jCPd" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2020-03-052020-03-06_custom_PerpetualSoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">250,000</ix:nonFraction></span> (approximately
$<span id="xdx_90A_eus-gaap--PaymentsForSoftware_pp0p0_uUSD_c20200305__20200306__us-gaap--TypeOfArrangementAxis__custom--PerpetualSoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_zEYb793iHVVk" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2020-03-052020-03-06_custom_PerpetualSoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">186,231</ix:nonFraction></span> as of March 6, 2020) that was to be paid by NHL based on the above deliverables would be paid as a one-time payment of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200305__20200306__us-gaap--TypeOfArrangementAxis__custom--PerpetualSoftwareLicenseAgreementMember__dei--LegalEntityAxis__custom--CloudDXIncMember_pdd" title="Number of restricted shares of common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-03-052020-03-06_custom_PerpetualSoftwareLicenseAgreementMember_custom_CloudDXIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">46,558</ix:nonFraction></span>
restricted shares of Company common stock. In addition, pursuant to the terms of the Cloud DX Amendment, the parties agreed to settle
a $<span id="xdx_90C_eus-gaap--PaymentsForSoftware_c20200305__20200306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--NovoHealthnetLimitedIncMember_pp0p0" title="Payments to acquire software license"><ix:nonFraction name="us-gaap:PaymentsForSoftware" contextRef="From2020-03-052020-03-06_custom_CloudDXAmendmentAgreementMember_custom_NovoHealthnetLimitedIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></span> fee owed by NHL to Cloud DX through payment of <span title="Number of restricted shares of common stock"><span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200305__20200306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--NovoHealthnetLimitedIncMember_pdd" title="Number of restricted shares of common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-03-052020-03-06_custom_CloudDXAmendmentAgreementMember_custom_NovoHealthnetLimitedIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span></span> restricted shares of Company common stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Except
as set forth in the Cloud DX Amendment, the remaining terms and conditions of the Cloud DX License remain in full force and effect.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
connection with the acquisition of PRO-DIP (see Note 15) the Company acquired intellectual property valued at $<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_pp0p0_c20210306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--ProDipLLCMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zUK2Fo3XpHO6" title="Business acquisition, intangible assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" contextRef="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_ProDipLLCMember_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">455,752</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
connection with the acquisition of Acenzia (See Note 15) the Company acquired the following intangible assets: intellectual property
valued at $<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_pp0p0_c20210306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--AcenziaIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_z2NF4Q6l7D08" title="Business acquisition, intangible assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" contextRef="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,875,000</ix:nonFraction></span>; customer relationships valued at $<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_pp0p0_c20210306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--AcenziaIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zPUugeOZ6jP5" title="Business acquisition, intangible assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" contextRef="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_us-gaap_CustomerRelationshipsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">806,000</ix:nonFraction></span>; brand names valued at $<span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_pp0p0_c20210306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--AcenziaIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_ztiCy9PP9hvj" title="Business acquisition, intangible assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" contextRef="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_custom_BrandNamesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,115,000</ix:nonFraction></span>; and assembled workforce valued at
$<span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_iI_pp0p0_c20210306__us-gaap--TypeOfArrangementAxis__custom--CloudDXAmendmentAgreementMember__dei--LegalEntityAxis__custom--AcenziaIncMember__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--AssembledWorkforceMember_zuiYnc7tBUk7" title="Business acquisition, intangible assets"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" contextRef="AsOf2021-03-06_custom_CloudDXAmendmentAgreementMember_custom_AcenziaIncMember_custom_AssembledWorkforceMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">431,000</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"><p id="xdx_80B_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zNzlYmrb7936" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
9 &#8211; <span id="xdx_826_zJgFmEpUl0Nf">Accrued Expenses</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zyMEJmG0Ed1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Accrued
expenses at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B3_zOVogEBCiBXk">Schedule of Accrued Expenses</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_490_20210831_za86ygKii8zh" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_495_20200831_zXKvXCLVhZh7" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pp0p0_maALCzPd4_zrAO00cUfEB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Accrued liabilities</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">811,660</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">37,457</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_pp0p0_maALCzPd4_zfJfQwSkJ1ff" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accrued payroll</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedSalariesCurrentAndNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">279,018</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccruedSalariesCurrentAndNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">117,823</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DeferredRevenue_iI_pp0p0_maALCzPd4_zF5WwPG9Ig8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Unearned revenue</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">38,631</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenue" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,428</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCzPd4_zH1If1h0CSyj" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt"><span style="font: 10pt Times New Roman, Times, Serif; display: none">Accrued expenses</span></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,129,309</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">194,708</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A4_ziNeNvvjapM9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 181; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:GovernmentLoansAndNotePayableAndGovernmentSubsidy"><p id="xdx_802_ecustom--GovernmentLoansAndNotePayableAndGovernmentSubsidy_z3pxGV4pcSX2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
10 &#8211; <span id="xdx_829_zg0mn9Myr9H6">Government Loans and Note Payable and Government Subsidy</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfDebtTableTextBlock_zUcUEXTkNGTl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Governmental
loans and note payable at August 31, 2021 and 2020 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8B1_z9woFgXG7Vsd">Schedule of Governmental Loans and Note Payable</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>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (&#8220;CARES&#8221;) Act. The loan has terms of 24 months and accrues interest at <span title="Percentage of interest accrued per annum">1%</span> per annum. The full note balance was forgiven in fiscal year 2021.</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_z61EfofC6Zm8" title="Total notes payable" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_z1wkVWYbjHze" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,900</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify">Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security (&#8220;CARES&#8221;) Act. The loan has terms of <span id="xdx_900_eus-gaap--DebtInstrumentTerm_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zMZTXL9JtDGc" title="Debt instrument, term" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableMember" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">24 months</ix:nonNumeric></span> and accrues interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_znXKliqV3ttc" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction>%</span> per annum. The full note balance was forgiven in fiscal year 2021.</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zzvxNbpbmzeh" title="Total notes payable" style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1203">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zzGR6KpLZK11" title="Total notes payable" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,900</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Government loans issued under the Government of Canada&#8217;s Canada Emergency Business Account (&#8220;CEBA&#8221;) program (A).</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zy5I9NjxSc77" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,336</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_zpG8HTzivvvg" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31_custom_NotesPayableOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,392</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable to the Small Business Administration (&#8220;SBA&#8221;). The note bears interest at <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_uPure_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zWHx8zojJrFh" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.75</ix:nonFraction>%</span> per annum, requires <span id="xdx_901_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zeGYEIRb1HSa" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">monthly</ix:nonNumeric></span> payments of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zpN0NjxKAwT7" title="Periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190</ix:nonFraction></span> after 12 months from funding and is due 30 years from the date of issuance and is secured by certain equipment of PRO-DIP.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zybSdVX1AQa3" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,320</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zONqSjHuXag8" title="Total notes payable" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1219">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable dated December 3, 2019; accrues interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_z51dMBhQbwDj" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction>%</span> per annum; secured by land, building and personal property; due <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zxRvpB5tq3b1" title="Debt instrument, maturity date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June 30, 2022</ix:nonNumeric></span>.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zOKg0X3AKj6d" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,069,858</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_z9TZ6eHsrJbk" title="Total notes payable" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Note payable dated December 3, 2018; accrues interest at <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zK8ChLVtrDB1" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.53</ix:nonFraction>%</span> per annum; unsecured; <span id="xdx_90B_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_z30oPyuEy8M1" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">annual</ix:nonNumeric></span> payments of approximately $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zxWQdKv1OVC9" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000</ix:nonFraction></span>; due <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20190901__20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zgAgpyTIVAq9" title="Debt instrument, maturity date"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_NotesPayableFourMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December 2, 2028</ix:nonNumeric></span>.</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zuvg6uwwyH16" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,739</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zcBpT6lXZR9f" title="Total notes payable" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1236">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Note payable dated June 24, 2021; accrues interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_z2U6r5h7a0if" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9</ix:nonFraction>%</span> per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly principal payments of $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_zrngPBWyknx6" title="Periodic payment principal" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">950,000</ix:nonFraction></span> after December 24, 2021; any unpaid principal and interest due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_zG1y8i0hUPIj" title="Debt instrument, maturity date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June 24, 2022</ix:nonNumeric></span>.</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_zPjnN02Uc7dl" title="Total notes payable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,415,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_znDspSVrvUW6" title="Total notes payable" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1245">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total government loans and notes payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831_zH2TpHmMFV7d" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,619,253</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20200831_zbiCylymWFb8" title="Total notes payable" style="text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">83,292</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_c20210831_zQBnohqonlB" title="Less current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,485,649</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_c20200831_zZnDp0tfMg73" title="Less current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">83,292</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--LongTermNotesAndLoans_c20210831_pp0p0" title="Long-term portion" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermNotesAndLoans" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,133,604</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermNotesAndLoans_c20200831_pdp0" title="Long-term portion" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1257">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 29px; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">(A)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Government of Canada launched the Canada Emergency Business Account loan to ensure that small businesses have access to the capital
    that they need during the current challenges faced due to the COVID-19 virus. The Company obtained CAD$<span id="xdx_90C_eus-gaap--NotesPayable_iI_pp0p0_uCAD_c20210831__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zUO9fZRtgNUh" title="Loan amount" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">80,000</ix:nonFraction></span> loan (US$<span id="xdx_902_eus-gaap--NotesPayable_iI_pp0p0_uUSD_c20210831__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zx9alPeR819j" title="Loan amount" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,336</ix:nonFraction></span> at
    August 31, 2021), which is unsecured, non-interest bearing and due on or before <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zx8Rpac2GD23" title="Debt instrument, maturity date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December 31, 2022</ix:nonNumeric></span>. <span id="xdx_90F_eus-gaap--DebtInstrumentDescription_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_z2WSX80xyVk7" title="Debt description" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember" name="us-gaap:DebtInstrumentDescription">If the loan amount is paid on
    or before December 31, 2022, <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zf2VKCqa1wH6" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">25</ix:nonFraction>%</span> of the loan will be forgiven (&#8220;Early Payment Credit&#8221;). In the event that the Company
    does not repay 75% of such term debt on or before December 31, 2022, the Early Payment Credit will not apply</ix:nonNumeric></span> and the lender will
    automatically extend the term of the loan by three years until December 31, 2025 and will accrue on the outstanding amount of the
    CEBA Loan at a fixed rate of 5% per year, calculated daily and compounded monthly.</span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AC_zh8lNooHnVxb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Government
Subsidy</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy (&#8220;CEWS&#8221;) for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to 75% of eligible employees&#8217; employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the year ended August 31, 2021, recorded a total of approximately $<span id="xdx_90A_ecustom--GovernmentSubsidies_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis__custom--CanadaEmergencyWageSubsidyMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" title="Government subsidies"><ix:nonFraction name="NVOS:GovernmentSubsidies" contextRef="From2020-09-012021-08-31_custom_CanadaEmergencyWageSubsidyMember_us-gaap_GeneralAndAdministrativeExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">731,000</ix:nonFraction></span> in government subsidies as a reduction to the associated
wage costs recorded in cost of revenues and general and administrative expenses in the consolidated statement of operations and comprehensive
loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 182; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zTk24Xol0DH" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Future
scheduled maturities of outstanding government loans and notes payable are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; display: none">&#160;<span id="xdx_8BA_zSFTgdaelB57">Schedule of Future Maturities Outstanding of Governmental Loans and Note Payable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2022</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_493_20210831_zW5j2VIgxaR4" style="text-align: right">4,485,649</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Years Ending August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzgHv_zvkOvTHZXq95" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">2022</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,485,649</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzgHv_zROTU9JrKnOe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,074,763</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzgHv_z07zOFBXfBf1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,346</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzgHv_zlLMYTHLjOPi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,793</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_maLTDzgHv_z9msH8RDq4Ei" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,247</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzgHv_zijGZFi2PHqc" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,455</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzgHv_zhO2X6XU9jDg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,619,253</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zGNTdczaKiH8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_803_eus-gaap--DebtDisclosureTextBlock_zeGmIO4SOFDa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
11 &#8211; <span>Debentures, related parties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_ziXYkBILCGxb" style="display: none">Debentures,
                                            Related Parties</span></b>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
September 30, 2013, the Company issued five debentures totaling CAD$<span id="xdx_90A_eus-gaap--SecuredDebt_iI_pp0p0_uCAD_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zkU19CqN9901" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">6,402,512</ix:nonFraction></span> (approximately $<span id="xdx_908_eus-gaap--SecuredDebt_iI_pp0p0_uUSD_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_z94wviStqpy5" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,225,163</ix:nonFraction></span> on September 30, 2013) in connection
with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of
the Company. The debentures are secured by all the assets of the Company, accrue interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_pdd" title="Debt interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction>%</span> per annum and were originally due on
<span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20130929__20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zuYPogsFCqoe" title="Debt due date"><ix:nonNumeric contextRef="From2013-09-292013-09-30_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 30, 2016</ix:nonNumeric></span>. On December 2, 2017, the debenture holders agreed to extend the due date to <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20171129__20171202__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_ztPQJqSzw2J" title="Debt due date"><ix:nonNumeric contextRef="From2017-11-292017-12-02_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 30, 2019</ix:nonNumeric></span>. On September 27,
2019, the debenture holders agreed to extend the due date to <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20190925__20190927__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zIaXbhzQT8q" title="Debt due date"><ix:nonNumeric contextRef="From2019-09-252019-09-27_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September 30, 2021</ix:nonNumeric></span>. On November 2, 2021, the debenture holders agreed to
extend the due date to <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_dd_c20211101__20211102__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_ziOt54h0EDLb" title="Debt due date"><ix:nonNumeric contextRef="From2021-11-012021-11-02_custom_FiveDebenturesMember_srt_ScenarioForecastMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December 1, 2023</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
January 31, 2018, the debenture holders converted <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentRate_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_pdd" title="Percentage of debt converted"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentRate" contextRef="From2018-01-292018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75</ix:nonFraction>%</span>
of the debenture value of $<span id="xdx_902_eus-gaap--SecuredDebt_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_pp0p0" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,894,809</ix:nonFraction></span>
plus accrued interest of $<span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_pp0p0" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">414,965</ix:nonFraction></span>
into <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_pdd" title="Debt converted, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2018-01-292018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,047,588</ix:nonFraction></span>
shares of the Company&#8217;s common stock. <span id="xdx_90D_eus-gaap--DebtConversionDescription_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zGBVKdNNUzLl" title="Debt conversion, description"><ix:nonNumeric contextRef="From2018-01-292018-01-31_custom_DebenturesMember" name="us-gaap:DebtConversionDescription">The per share price used for the conversion of each debenture was $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_pdd" title="Debt conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.11</ix:nonFraction></span> which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $<span id="xdx_902_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_pp0p0_c20200720__20200721_zCTK1FFmA8y" title="Repayment of related party debt"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2020-07-202020-07-21" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">267,768</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
August 31, 2021 and 2020, the amount of debentures outstanding was $<span id="xdx_900_eus-gaap--SecuredDebt_iI_pp0p0_c20210831_zzW14lzqbzve" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">982,205</ix:nonFraction></span> and $<span id="xdx_90F_eus-gaap--SecuredDebt_iI_pp0p0_c20200831_zTM2hugPiWOf" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">952,058</ix:nonFraction></span>, respectively.</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p id="xdx_803_eus-gaap--LesseeOperatingLeasesTextBlock_zxTxQp4qvpy4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
12 &#8211;<span id="xdx_823_zHw3zUceboSk"> Leases</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Operating
leases</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification
criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments
to present value; however, most of the Company&#8217;s leases do not provide a readily determinable implicit rate. Therefore, the Company
discounts lease payments based on an estimate of its incremental borrowing rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfLeaseRelatedAssetsAndLiabilitiesTableTextBlock"><p id="xdx_892_ecustom--ScheduleOfLeaseRelatedAssetsAndLiabilitiesTableTextBlock_zAQjW8wXYf8b" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
table below presents the lease related assets and liabilities recorded on the Company&#8217;s consolidated balance sheets as of August
31, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BA_zWpp3GL4eDLc" style="display: none">Schedule of Lease Related Assets and Liabilities</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>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold">Classification on Balance Sheet</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Assets</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 30%; text-align: left; padding-bottom: 1.5pt">&#160;Operating lease assets</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="width: 30%; text-align: left; padding-bottom: 1.5pt">Operating lease right of use assets</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseRightOfUseAsset_c20210831_pp0p0" title="Operating lease assets" style="border-bottom: Black 1.5pt solid; width: 15%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,543,396</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAsset_c20200831_pp0p0" title="Operating lease assets" style="border-bottom: Black 1.5pt solid; width: 15%; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,810,556</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total lease assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--OperatingLeaseAssets_c20210831_pp0p0" title="Total lease assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:OperatingLeaseAssets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,543,396</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--OperatingLeaseAssets_c20200831_pp0p0" title="Total lease assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="NVOS:OperatingLeaseAssets" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,810,556</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Liabilities</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current liabilities</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">&#160;Operating lease liability</td><td>&#160;</td>
    <td style="text-align: left">Current operating lease liability</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_c20210831_pp0p0" title="Current liabilities- Operating lease liability" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">530,797</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingLeaseLiabilityCurrent_c20200831_pp0p0" title="Current liabilities- Operating lease liability" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">563,793</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Noncurrent liabilities</td><td>&#160;</td>
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">&#160;Operating lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: left; padding-bottom: 1.5pt">Long-term operating lease liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20210831_pp0p0" title="Noncurrent liabilities - Operating lease liability" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,057,805</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--OperatingLeaseLiabilityNoncurrent_c20200831_pp0p0" title="Noncurrent liabilities - Operating lease liability" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,266,887</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total lease liability</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingLeaseLiability_c20210831_pp0p0" title="Total lease liability" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,588,602</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiability_c20200831_pp0p0" title="Total lease liability" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,830,680</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zgEw9mb2NJQb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 183; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><p id="xdx_895_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zUXzEjEh1ydj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Lease
obligations at August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B7_z0HZJ5atoHOa" style="display: none">Schedule of Lease Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Years Ending August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_496_20210831_ziRTwyf74KDg">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzkbh_zz0G3VvzRVN5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">2022</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">717,772</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzkbh_z9U1zcUopr49" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">649,974</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzkbh_zJFVE9In84ah" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">444,301</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzkbh_zr3HgCItRANg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">366,620</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzkbh_zvoa0bO2V7Zi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">351,434</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzkbh_zrRGtGTXLAH7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">728,841</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzkbh_zhWwtg7soZ37" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,258,942</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_ziJSXQg4wXB9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Amount representing interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">670,340</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Lease obligation, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,588,602</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zKVi0cN2tXjk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less lease obligation, current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">530,797</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Lease obligation, long-term portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,057,805</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A9_zQjto5wjW7oc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the year ended August 31, 2021, the Company entered into new lease obligation of $<span id="xdx_901_eus-gaap--OperatingLeaseExpense_c20200901__20210831__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--NewLeaseMember_zk3fTBH7wcSb" title="Lease obligation"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2020-09-012021-08-31_custom_NewLeaseMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">296,317</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
lease expense for the years ended August 31, 2021 and 2020 was $<span id="xdx_903_eus-gaap--PaymentsForRent_pp0p0_c20200901__20210831_zmIOVUd9NPcc" title="Lease expense"><ix:nonFraction name="us-gaap:PaymentsForRent" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">858,847</ix:nonFraction></span> and $<span id="xdx_909_eus-gaap--PaymentsForRent_pp0p0_c20190901__20200831_zXhGsWDvr0Hg" title="Lease expense"><ix:nonFraction name="us-gaap:PaymentsForRent" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">788,272</ix:nonFraction></span>, respectively. The cash paid under operating leases
during the years ended August 31, 2021 and 2020 was $<span id="xdx_903_eus-gaap--OperatingLeasePayments_c20200901__20210831_pp0p0" title="Cash paid under operating leases"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">834,502</ix:nonFraction></span> and $<span id="xdx_901_eus-gaap--OperatingLeasePayments_pp0p0_c20190901__20200831_zGduvuykRxa7" title="Cash paid under operating leases"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">772,798</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
August 31, 2021, the weighted average remaining lease terms were <span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20210831_zrtmUFy0fMz1" title="Weighted average remaining lease terms"><ix:nonNumeric contextRef="AsOf2021-08-31" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">5.98</ix:nonNumeric> </span>years and the weighted average discount rate was <span id="xdx_90A_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20210831_zAxzOfCBnR38" title="Weighted average discount rate"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></span>%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Finance
leases</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company leases certain equipment under lease contracts that are accounted for as finance leases. If the contracts meet the criteria for
a finance lease, the related equipment underlying the lease contract is capitalized and amortized over its estimated useful life. If
the cost of the equipment is not available, the Company calculates the cost by taking the present value of the lease payments using an
implicit borrowing rate of 5%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="NVOS:ScheduleOfFinanceLeasesTableTextBlock"><p id="xdx_895_ecustom--ScheduleOfFinanceLeasesTableTextBlock_z98XFZGVakll" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
net book value of equipment under finance leases included in property and equipment on the accompanying balance sheet at August 31, 2021
is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B5_zXM0CvEQSJp8" style="display: none">Schedule
of Finance Leases </span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49E_20210831_zMLBklly1fVg" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_maFLROUz6SL_zWIPwpdcOqw2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Cost</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">209,457</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--FinanceLeaseRightOfUseAssetAccumulatedAmortization_iNI_di_msFLROUz6SL_zOuvPzmdelkj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetAccumulatedAmortization" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">136,491</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--FinanceLeaseRightOfUseAsset_iTI_mtFLROUz6SL_zECy0eFyV447" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAsset" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">72,966</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zL2kA88sT2y1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:FinanceLeaseLiabilityMaturityTableTextBlock"><p id="xdx_893_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zI2gQ404jgO7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Future
minimum finance lease payments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B2_zN5PjhFVNbl3" style="display: none">Schedule
of Future Minimum Lease Payments</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">Years Ending August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_496_20210831_zQWq4GfAyFL3" style="text-align: right">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maFLLPDzS23_zAGldZW3Lf56" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">2022</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 20%; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,153</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_maFLLPDzS23_ztw2FwHPNsG1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,719</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearThree_iI_maFLLPDzS23_z2aUMDNpMBE3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">2024</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,669</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iTI_mtFLLPDzS23_z2ULuABuUYsi" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Total payments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,541</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_di_zb0QcoSjCKF7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">&#160;Amount representing interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,140</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--FinanceLeaseLiability_iI_zlJMlnGIwFNj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Lease obligation, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiability" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,401</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--FinanceLeaseLiabilityCurrent_iNI_di_zYW8T1p5LUqd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">&#160;Less lease obligation, current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,184</ix:nonFraction>)</td></tr>
  <tr id="xdx_40E_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_ze2TC1MskvB8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">&#160;Lease obligation, long-term portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,217</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zWMyTroy4xWh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 184; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zp9YLtn9xb52" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
13 &#8211; <span id="xdx_824_zOLqjH4QJEu1">Stockholders&#8217; Equity</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Convertible
preferred stock</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company has authorized <span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_c20210831_pdd" title="Convertible preferred stock, shares authorized"><span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_c20200831_pdd" title="Convertible preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_c20210831_pdd" title="Convertible preferred stock, par value"><span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_c20200831_pdd" title="Convertible preferred stock, par value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value convertible preferred stock. As of August 31, 2021 and 2020 there were <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_c20210831_pdd" title="Convertible preferred stock, shares issued"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_c20210831_pdd" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span>
and <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_c20200831_pdd" title="Convertible preferred stock, shares issued"><span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_c20200831_pdd" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> convertible preferred shares issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Common
Stock</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company has authorized <span id="xdx_902_eus-gaap--CommonStockSharesAuthorized_c20210831_pdd" title="Common stock, shares authorized"><span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_c20200831_pdd" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">499,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of $<span id="xdx_905_eus-gaap--CommonStockParOrStatedValuePerShare_c20210831_pdd" title="Common stock, par value"><span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_c20200831_pdd" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value common stock. On February 1, 2021, <span id="xdx_909_eus-gaap--StockholdersEquityReverseStockSplit_c20200901__20210831" title="Reverse stock split"><ix:nonNumeric contextRef="From2020-09-012021-08-31" name="us-gaap:StockholdersEquityReverseStockSplit">the Company effected a 1-for-10 reverse
stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were
exchanged for one share of common stock, with any fractional shares being rounded up to the next higher whole share</ix:nonNumeric></span>. As of August 31,
2021 and 2020 there were <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_c20210831_pdd" title="Common stock, shares issued"><span id="xdx_90C_eus-gaap--CommonStockSharesOutstanding_c20210831_pdd" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_905_eus-gaap--CommonStockSharesIssued_c20200831_pdd" title="Common stock, shares issued"><span id="xdx_90D_eus-gaap--CommonStockSharesOutstanding_c20200831_pdd" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,466,236</ix:nonFraction></ix:nonFraction></span> </span>common shares issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the fiscal year ended August 31, 2021, the Company issued:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200901__20210831__srt--TitleOfIndividualAxis__custom--NonUSPersonMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_NonUSPersonMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,905</ix:nonFraction></span>
    restricted shares of common stock to a non-U.S. person for cash proceeds of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20200901__20210831__srt--TitleOfIndividualAxis__custom--NonUSPersonMember_pp0p0" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_NonUSPersonMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">92,000</ix:nonFraction></span>.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--StatementOfWorkAgreementMember__srt--TitleOfIndividualAxis__custom--IndependentContractorMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_StatementOfWorkAgreementMember_custom_IndependentContractorMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Statement of Work Agreement with an independent contractor valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--StatementOfWorkAgreementMember__srt--TitleOfIndividualAxis__custom--IndependentContractorMember_pp0p0" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_StatementOfWorkAgreementMember_custom_IndependentContractorMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">55,500</ix:nonFraction></span>.
    The fair value was determined based on the market price of the Company&#8217;s common stock on the date of grant.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndServicesAgreementMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_ConsultingAndServicesAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Consulting and Services Agreement valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndServicesAgreementMember_pp0p0" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_ConsultingAndServicesAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">192,500</ix:nonFraction></span>. The fair value was
    determined based on the market price of the Company&#8217;s common stock on the date of grant.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_pdd" title="Shares issued during period for intellectual property, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2020-09-012021-08-31_custom_AssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for an Asset Purchase Agreement with a value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_pp0p0" title="Shares issued during period for intellectual property"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-09-012021-08-31_custom_AssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">876,000</ix:nonFraction></span> based on the market price
    of the Company&#8217;s common stock of $<span id="xdx_902_eus-gaap--SharePrice_c20210831__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_pdd" title="Closing price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-08-31_custom_AssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.65</ix:nonFraction></span> per share on the date of grant.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesReverseStockSplits_c20200901__20210831_pdd" title="Stock issued during period, shares, reverse stock splits"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesReverseStockSplits" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">957</ix:nonFraction></span>
    shares of common stock to round fractional shares that would have been issued pursuant to the reverse stock split to the next highest
    whole share as a result of the Company&#8217;s 1-for-10 reverse stock split of our common stock, effective February 1, 2021. As a
    result of the reverse stock split, every 10 shares of issued and outstanding common stock were exchanged for one share of common
    stock, with any fractional shares being rounded up to the next whole share amount.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20200901__20210831_pdd" title="Stock issued during period, stock options exercised"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,500</ix:nonFraction></span>
    shares of common stock issued upon the exercise of stock options. The Company received the exercise price of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_c20200901__20210831_pp0p0" title="Stock issued during period, value, stock options exercised"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,000</ix:nonFraction></span> in cash.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--LetterOfEngagementMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_LetterOfEngagementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></span>
    restricted shares of common stock under the terms and conditions of a certain Letter of Engagement, dated July 31, 2020, as a result
    of the Company&#8217;s successful uplist to the Nasdaq Capital Markets. The fair value of the shares were $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20200901__20210831__us-gaap--TypeOfArrangementAxis__custom--LetterOfEngagementMember_z1aD0CDzBSXk"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2020-09-012021-08-31_custom_LetterOfEngagementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">375,000</ix:nonFraction></span> based on the market
    value of the Company&#8217;s stock on the date of grant.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200901__20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForLegalServicesMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForLegalServicesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,913</ix:nonFraction></span>
    shares of common stock under the Company&#8217;s 2021 Equity Incentive Plan and registered pursuant to the Company&#8217;s registration
    statement on Form S-8 (File No. 333-253289) for payment of legal services valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200901__20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForLegalServicesMember_pp0p0" title="Number of shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForLegalServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">37,172</ix:nonFraction></span>.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 185; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210412__20210413__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-04-122021-04-13_custom_AssetPurchaseAgreementMember_custom_AccreditedInvestorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,388,050</ix:nonFraction></span>
    shares of common stock, to accredited investors, under the terms and conditions of a Securities Purchase Agreement, dated April 9,
    2021, in a registered direct offering for an agreed upon purchase price of $<span id="xdx_902_eus-gaap--SharePrice_c20210413__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pdd" title="Closing price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-04-13_custom_AssetPurchaseAgreementMember_custom_AccreditedInvestorsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span> per share. The Company incurred offering cost of
    $<span id="xdx_908_eus-gaap--PaymentsOfStockIssuanceCosts_c20210412__20210413__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--AccreditedInvestorsMember_pp0p0" title="Offering cost, incurred"><ix:nonFraction name="us-gaap:PaymentsOfStockIssuanceCosts" contextRef="From2021-04-122021-04-13_custom_AssetPurchaseAgreementMember_custom_AccreditedInvestorsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">764,388</ix:nonFraction></span> associated with this offering. The shares were offered pursuant to an effective shelf registration statement on Form S-3
    (File No. 333-254278), which was declared effective on March 22, 2021. The shares were issued on April 13. 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210522__20210524__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_z33XOabrWff" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-05-222021-05-24_custom_SharePurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">189,796</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Share Exchange Agreement with the securities exchange valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20210522__20210524__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_zVQ9JZiffSL9" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-05-222021-05-24_custom_SharePurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">430,837</ix:nonFraction></span>,
    or $<span id="xdx_905_eus-gaap--SharePrice_c20210524__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember_pdd" title="Closing price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-05-24_custom_SharePurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.27</ix:nonFraction></span> per share. The fair value was determined based on the market price of the Company&#8217;s common stock on the date of grant.
    The shares were issued on May 24, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200901__20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForMedicalServicesMember_zxgcStty8om"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForMedicalServicesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">120,787</ix:nonFraction></span>
    shares of common stock under the Company&#8217;s 2021 Equity Incentive Plan and registered pursuant to the Company&#8217;s registration
    statement on Form S-8 (File No. 333-253289) to three members of the Company&#8217;s Medical Advisory Board for payment of services
    valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20200901__20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForMedicalServicesMember_zCKthv2VP647"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForMedicalServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">215,000</ix:nonFraction></span>.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the fiscal year ended August 31, 2020, the Company issued:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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="width: 0.25in">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--IntellectualPropertyAssetPurchaseAgreementMember_zMm2WezXXPs2" title="Shares issued during period for intellectual property, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2019-09-012020-08-31_custom_IntellectualPropertyAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for the Intellectual Property Asset Purchase Agreement with a value of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pp0p0_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--IntellectualPropertyAssetPurchaseAgreementMember_zHQ8QK5XSSo5" title="Shares issued during period for intellectual property"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2019-09-012020-08-31_custom_IntellectualPropertyAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,248,000</ix:nonFraction></span>
    based on the closing share price of $<span id="xdx_90E_eus-gaap--SharePrice_c20200831__us-gaap--TypeOfArrangementAxis__custom--IntellectualPropertyAssetPurchaseAgreementMember_pdd" title="Closing price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2020-08-31_custom_IntellectualPropertyAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">6.56</ix:nonFraction></span> on the Agreement date of execution.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementAmendmentMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zZXvsIVO7LD7" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_custom_LicenseAgreementAmendmentMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">96,558</ix:nonFraction></span>
    restricted shares of common stock as consideration for the License Agreement Amendment No. 1 with a value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementAmendmentMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zZGAa43g4VU" title="Number of shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_LicenseAgreementAmendmentMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">386,231</ix:nonFraction></span> based on the
    closing share price of $<span id="xdx_906_eus-gaap--SharePrice_iI_c20200831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementAmendmentMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zmqh6A2UALFi" title="Closing price per share"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2020-08-31_custom_LicenseAgreementAmendmentMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.00</ix:nonFraction></span> on the execution date of the Agreement Amendment No. 1.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--RelatedPartyLoanDebtMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zPLSB3G73MK1"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,091</ix:nonFraction></span>
    restricted shares of common stock as consideration for payment in full of a related party loan debt with a value of CAD$<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_uCAD_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--RelatedPartyLoanDebtMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zfn258r0tTY3"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">304,321</ix:nonFraction></span> (approximately
    $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20200720__20200721__us-gaap--TypeOfArrangementAxis__custom--RelatedPartyLoanDebtMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zCby9IlOgVkg" title="Issuance of common stock"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-07-202020-07-21_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">226,363</ix:nonFraction></span> as of July 21, 2020) based on a per share price of $<span id="xdx_90E_eus-gaap--SharePrice_iI_c20200831__us-gaap--TypeOfArrangementAxis__custom--RelatedPartyLoanDebtMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zee0Mu95jTWe"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2020-08-31_custom_RelatedPartyLoanDebtMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">15.00</ix:nonFraction></span>.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--ServicesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zU2C0AkrObC2"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_custom_ServicesMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for general financial advisory, investment banking and digital marketing services
    valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20190901__20200831__us-gaap--TypeOfArrangementAxis__custom--ServicesMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zTkz6ZdNVzI1"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_ServicesMember_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">340,000</ix:nonFraction></span>, The fair value was determined based on the market price of the Company&#8217;s common stock on the date of issuance.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span><span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForConsultingServicesMember_z80wMhoNern3"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForConsultingServicesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span></span>
    S-8 shares from the Company&#8217;s 2018 Incentive Plan to an independent contractor as consideration for professional management
    consulting service valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20190901__20200831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember__us-gaap--TypeOfArrangementAxis__custom--SharesIssuedForConsultingServicesMember_znJiESW5amyi"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember_custom_SharesIssuedForConsultingServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></span>, The fair value was determined based on the market price of the Company&#8217;s common stock
    on the date of issuance.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td>&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20190901__20200831__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z6aAtjMPC7Ue"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,437</ix:nonFraction></span>
    restricted shares of common stock for cash proceeds of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20190901__20200831__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z9Nfg4BDEIh5"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2019-09-012020-08-31_us-gaap_RestrictedStockMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">113,399</ix:nonFraction></span>.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Common
Stock to be Issued</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
connection with the acquisition of Acenzia (See Note 15), the Company is obligated to issue <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zkbvKKHrk7ac" title="Shares issued for acquisition, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,622,199</ix:nonFraction></span> shares of the Company&#8217;s common
stock.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Stock
Options and Warrants</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
September 8, 2015, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2015 Incentive Compensation Plan (the &#8220;2015 Plan&#8221;), which authorizes the
issuance of up to <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20150908__us-gaap--PlanNameAxis__custom--TwoThousandAndFifteenIncentiveCompensationPlanMember__srt--RangeAxis__srt--MaximumMember_z1uDuBfM3uP" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2015-09-08_custom_TwoThousandAndFifteenIncentiveCompensationPlanMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction> </span>shares of common stock to employees, officers, directors or independent consultants of the Company, provided
that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. During fiscal
years 2021 and 2020, the Company did not grant any awards under the 2015 Plan. The Company does not intend to issue any additional grants
under the 2015 Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 186; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
January 16, 2018, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2018 Incentive Compensation Plan (the &#8220;2018 Plan&#8221;). Under the 2018 Plan,
<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20180116__us-gaap--PlanNameAxis__custom--TwoThousandAndEighteenIncentivePlanMember_z39GPK5CRyy9" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2018-01-16_custom_TwoThousandAndEighteenIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></span> shares of common stock are authorized for the grant of stock options and the issuance of restricted stock, stock appreciation
rights, phantom stock and performance awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries.
As of August 31, 2021, the 2018 Plan has <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_c20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndEighteenIncentivePlanMember_pdd" title="Number of shares available for future grant"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2021-08-31_custom_TwoThousandAndEighteenIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">864,900</ix:nonFraction></span> shares available for award; however, the Company does not intend to issue any additional
grants under the 2018 Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
February 9, 2021, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the &#8220;2021 Plan&#8221;). Under the 2021 Plan, a total
of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20210209__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember_zUaJHaYDFod7" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2021-02-09_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,500,000</ix:nonFraction></span> shares of common stock are authorized for issuance pursuant to the grant of stock options, stock appreciation rights, restricted
stock, restricted stock units, performance units, performance shares or other cash- or stock-based awards to officers, directors, employees
and eligible consultants to the Company or its subsidiaries. Subject to adjustment as provided in the 2021 Plan, the maximum aggregate
number of shares that may be issued under the 2021 Plan will be cumulatively increased on January 1, 2022 and on each subsequent January
1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number of shares of common stock
issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by our Board of Directors. As of August
31, 2021, the 2021 Plan has <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_c20210831__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember_pdd" title="Number of shares available for future grant"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2021-08-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,369,300</ix:nonFraction></span> shares available for award.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zCd92SCXkg6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following is a summary of stock option/warrant activity:</span></p>

<p id="xdx_119_hus-gaap--StatementEquityComponentsAxis__custom--StockOptionAndWarrantMember_zdffY92KfJ1f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BB_zW1BVCcQZa9c" style="display: none">Schedule of Stock Option and Warrant Activity</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>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Options/</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Warrants</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Intrinsic</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Life</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%">Outstanding, August 31, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20190901__20200831_z6zY9BSGdYP" title="Options/Warrants Outstanding, Beginning Balance" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2019-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,009,500</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20190901__20200831_z2bIANo9yqjl" title="Weighted Average Exercise Price, Outstanding, Beginning Balance" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2019-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20190901__20200831_zJT0zD7wqV0k" title="Weighted Average Remaining Contractual Life, Outstanding, Beginning balance"><ix:nonNumeric contextRef="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">3.58</ix:nonNumeric></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_c20190901__20200831_zsL3FDI5ZNef" title="Aggregate Intrinsic Value, Outstanding, Ending Balance" style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2019-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,141,500</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20190901__20200831_zCj4yFGCCcci" title="Options/Warrants Outstanding, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">775,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20190901__20200831_zj0AE98gynff" title="Weighted Average Exercise Price, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2019-09-012020-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20190901__20200831_zXfXTKBH2oL5" title="Options/Warrants Outstanding, Forfeited" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1539">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20190901__20200831_zFHnmI0wHqd8" title="Options/Warrants Outstanding, Exercised" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1541">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Outstanding, August 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20200901__20210831_zeQuqLsZaPK9" title="Options/Warrants Outstanding, Ending Balance" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,784,500</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20200901__20210831_zIFHOKSr9uf4" title="Weighted Average Exercise Price, Outstanding, Beginning Balance" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2020-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.20</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20200901__20210831_zkJ8bWaIUQSh" title="Weighted Average Remaining Contractual Life, Outstanding, Beginning balance"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">4.09</ix:nonNumeric></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_c20200901__20210831_zzMyA5AUlN4i" title="Aggregate Intrinsic Value, Outstanding, Beginning Balance" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2020-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,173,800</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20200901__20210831_pdd" title="Options/Warrants Outstanding, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,460,650</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20200901__20210831_pdd" title="Weighted Average Exercise Price, Granted" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.36</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Forfeited</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20200901__20210831_pdd" title="Options/Warrants Outstanding, Forfeited" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1555">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20200901__20210831_zvA36KAZkVI1" title="Options/Warrants Outstanding, Exercised" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,500</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20200901__20210831_pdd" title="Weighted Average Exercise Price, Exercised" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Outstanding, August 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20200901__20210831_zvcQSTTPeRHi" title="Options/Warrants Outstanding, Ending Balance" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,237,650</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20200901__20210831_zaJrt1l43Qb4" title="Weighted Average Exercise Price, Outstanding, Ending Balance" style="padding-bottom: 2.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.89</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_90E_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3_dtY_c20200901__20210831_zxHSkLf9ktpk" title="Weighted Average Remaining Contractual Life, Outstanding, Ending balance"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt-sec:duryear" name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3">4.26</ix:nonNumeric></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0p0_c20200901__20210831_zn7mhmRgPhhk" title="Aggregate Intrinsic Value, Outstanding, Ending Balance" style="padding-bottom: 2.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">218,240</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Exercisable, August 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20200901__20210831_zwPYslwQXmWl" title="Options/Warrants Outstanding, Exercisable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,207,400</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20200901__20210831_zUsW38JD5OD1" title="Weighted Average Exercise Price, Exercisable" style="padding-bottom: 2.5pt; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.88</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20200901__20210831_zsCNA5n8dFX2" title="Weighted Average Remaining Contractual Life, Exercisable"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_StockOptionAndWarrantMember" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">4.25</ix:nonNumeric></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">$</td><td id="xdx_989_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20200901__20210831_zIdZwN9CccQl" title="Aggregate Intrinsic Value, Outstanding, Ending Balance" style="padding-bottom: 2.5pt; text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">218,240</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_znNEpClBS4Ok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_11F_zIKEa26WY1I7" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock"><p id="xdx_89A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zCKQz2sal9Va" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">The
exercise price for options/warrants outstanding at August 31, 2021:</span></p>

<p id="xdx_113_hus-gaap--StatementEquityComponentsAxis__custom--StockOptionAndWarrantMembeMember_zwfUTSkj6aF" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_zpzr3LlTLBwj" style="display: none">Schedule of Options and Warrants Outstanding and Exercisable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Outstanding</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font-weight: bold; text-align: center">Options/</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Options/</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of Options/Warrants, Outstanding" style="width: 22%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeOneMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">997,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of Options/Warrants, Outstanding, Exercise Price" style="width: 21%; text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeOneMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of Options/Warrants, Exercisable" style="width: 22%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeOneMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">997,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of Options/Warrants, Exercisable, Exercise Price" style="width: 21%; text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeOneMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of Options/Warrants, Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeTwoMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">775,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of Options/Warrants, Outstanding, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeTwoMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of Options/Warrants, Exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeTwoMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">775,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of Options/Warrants, Exercisable, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeTwoMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of Options/Warrants, Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeThreeMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,388,050</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of Options/Warrants, Outstanding, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeThreeMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of Options/Warrants, Exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeThreeMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,388,050</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of Options/Warrants, Exercisable, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeThreeMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of Options/Warrants, Outstanding" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFourMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">72,600</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of Options/Warrants, Outstanding, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFourMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of Options/Warrants, Exercisable" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFourMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,350</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of Options/Warrants, Exercisable, Exercise Price" style="text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFourMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of Options/Warrants, Outstanding" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFiveMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of Options/Warrants, Outstanding, Exercise Price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFiveMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of Options/Warrants, Exercisable" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFiveMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20210831__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of Options/Warrants, Exercisable, Exercise Price" style="padding-bottom: 1.5pt; text-align: right"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2021-08-31_custom_ExercisePriceRangeFiveMember_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.00</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_c20210831_pdd" title="Number of Options/Warrants, Outstanding" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,237,650</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_c20210831_pdd" title="Number of Options/Warrants, Exercisable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions" contextRef="AsOf2021-08-31_custom_StockOptionAndWarrantMembeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,207,400</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zaIqT6UhH8C4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p id="xdx_114_z8JvF4he8Rkc" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>


<ix:exclude><!-- Field: Page; Sequence: 187; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
options granted during fiscal year ended August 31, 2021 where the exercise price equaled the stock price at the date of the grant, the
weighted-average fair value of such options was $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200901__20210831_z7qCiy1msD9e" title="Stock options granted weighted-average grant date fair value"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.76</ix:nonFraction></span>, and the weighted-average exercise price of such options was $<span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePrice_iI_c20210831_zzxCxPtvcbui" title="Weighted-average exercise price"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePrice" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></span>. No options
were granted during fiscal year ended August 31, 2021 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
options granted during the fiscal year ended August 31, 2020 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20190901__20200831_zdKlnHy0iV92"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.92</ix:nonFraction></span> and the weighted-average exercise price of such options/warrants was $<span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePrice_iI_c20200831_z36rz0iV5hTf" title="Weighted-average exercise price"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsWeightedAverageExercisePrice" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></span>.
No options were granted during the fiscal year ended August 31, 2020 where the exercise price was less than the stock price at the date
of grant or the exercise price was greater than the stock price at the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option
expense of $<span id="xdx_90F_eus-gaap--ShareBasedCompensation_c20200901__20210831_pp0p0" title="Stock option expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">155,496</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--ShareBasedCompensation_pp0p0_c20190901__20200831_zKpr9nbyo5fe"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,265,211</ix:nonFraction></span> during the years ended August 31, 2021 and 2020, respectively. At August 31, 2021, the unamortized
stock option expense was $<span id="xdx_90F_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_pp0p0_c20210831_z9dp89TRDJg1" title="Unamortized stock option expense"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">111,068</ix:nonFraction></span>, which will be amortized to expense through January 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zwyxytOiw3g8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
assumptions used in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted are
as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_znsgEQGWgePi" style="display: none">Schedule of Fair Value of Options Granted by Using Valuation Assumptions</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Risk-free interest rate</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20200901__20210831_zqmG7oMmJmFi" title="Risk-free interest rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.42</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20190901__20200831_zc8NUtjnIKwe" title="Risk-free interest rate" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.21</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected life of the options</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200901__20210831_zsHKqQN9Jhfk" title="Expected life of the options"><ix:nonNumeric contextRef="From2020-09-012021-08-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">2.5</ix:nonNumeric></span> years</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20190901__20200831_ztVCyu4zGQH6" title="Expected life of the options"><ix:nonNumeric contextRef="From2019-09-012020-08-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">2.5</ix:nonNumeric></span> years</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20200901__20210831_z181UKSJyfCd" title="Expected volatility" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">268</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20190901__20200831_zFnXQZTYwtf6" title="Expected volatility" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">281</ix:nonFraction></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>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_c20200901__20210831_zBbOUSyLmcU9" title="Expected dividend yield"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp_c20190901__20200831_zQb7zO7zO7tl" title="Expected dividend yield" style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_z8fiPHKiP0n8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the year ended August 31, 2020, the Company re-priced the exercise price of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20200831__us-gaap--StatementEquityComponentsAxis__custom--OptionOneMember_zcA3xsKTWyN2" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-08-31_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">449,500</ix:nonFraction></span> options to $<span id="xdx_90E_ecustom--ExercisePricesRepriced_c20190901__20200831__us-gaap--StatementEquityComponentsAxis__custom--OptionOneMember_z8PTybX2BYmb" title="Exercise price, re-priced"><ix:nonFraction name="NVOS:ExercisePricesRepriced" contextRef="From2019-09-012020-08-31_custom_OptionOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction> </span>and extended the expiration date
of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20200831__us-gaap--StatementEquityComponentsAxis__custom--OptionTwoMember_pdd" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2020-08-31_custom_OptionTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">437,000</ix:nonFraction> </span>options by two years. The change in fair value between the options using the original terms and the options using the new
expiration dates and exercise prices was $<span id="xdx_909_ecustom--ExpenseAssociatedWithModifiedStockOptionTerms_c20190901__20200831_pp0p0" title="Expense associated with modified stock option terms"><ix:nonFraction name="NVOS:ExpenseAssociatedWithModifiedStockOptionTerms" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">62,822</ix:nonFraction></span> which has been recorded as expense in the accompanying consolidated statements of operations
and comprehensive loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_807_eus-gaap--IncomeTaxDisclosureTextBlock_zn7DnwdULpD9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
14 &#8211;<span id="xdx_826_zmNJ64GOKRRd"> Income Taxes</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s Canadian subsidiaries are subject to the income tax laws of the Province of Ontario and the country of Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Deferred
income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes. A full valuation allowance is established against all net deferred tax
assets as of August 31, 2021 and 2020 based on estimates of recoverability. While the Company has optimistic plans for its business strategy,
it determined that such a valuation allowance was necessary given the current and expected near term losses and the uncertainty with
respect to its ability to generate sufficient profits from its business model.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
current and deferred income tax expenses for the year ended August 31, 2021 and 2020 were $nil.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 188; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zIckWb1jo1tl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">A
reconciliation of the differences between the effective and statutory income tax rates are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B5_zdPIf4qnpfOk" style="display: none">Schedule of Effective and Statutory Income Tax Rates</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="border-bottom: Black 1.5pt solid; font-weight: bold">Year Ended August 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United States</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td colspan="2" style="text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Combined statutory tax rate</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_zCZ80OpjjOn6" title="Combined statutory tax rate" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.5</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zJPbc7KQWMtk" title="Combined statutory tax rate" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">27.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Pretax loss</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Pretax income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,102,559</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_c20200901__20210831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Pretax income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,359,588</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_pp0p0_c20200901__20210831_zYKIAngX3Ur3" title="Pretax income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,462,147</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right"></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected income tax benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">292,178</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_zClafV1AVcsf" title="Expected income tax expense (benefit), percentage" style="text-align: right">-<ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">26.5</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20200901__20210831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">907,089</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zqUjOFx8Seic" title="Expected income tax expense (benefit), percentage" style="text-align: right">-<ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">27.0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pp0p0_c20200901__20210831_zqaF1WhqNMX9" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,199,267</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Stock based compensation" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1685">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_zq19u895EgJi" title="Stock based compensation, percentage" style="text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20200901__20210831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Stock based compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">278,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zJmetoYy4peb" title="Stock based compensation, percentage" style="text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8.3</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_pp0p0_c20200901__20210831_zABN4ZYYWMAk" title="Stock based compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">278,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">292,178</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_zexur0WxngW9" title="Change in valuation allowance, percentage" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.5</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zOd6ihMVmBTj" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">628,808</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zjqkhYN0PlO6" title="Change in valuation allowance, percentage" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18.7</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20200901__20210831_zpU182tA3Dng" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">920,986</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; width: 40%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">$</td><td id="xdx_989_eus-gaap--IncomeTaxExpenseBenefit_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Total" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><span style="-sec-ix-hidden: xdx2ixbrl1705">-</span></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">&#160;</td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--CA_zqtYwY0a7MYc" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-09-012021-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">%</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">$</td><td id="xdx_983_eus-gaap--IncomeTaxExpenseBenefit_c20200901__20210831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Total" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><span style="-sec-ix-hidden: xdx2ixbrl1709">-</span></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">&#160;</td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20200901__20210831__srt--StatementGeographicalAxis__country--US_zZ6tHsr3d0cg" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-09-012021-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">%</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">$</td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20200901__20210831_zItPp89erMUl" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><span style="-sec-ix-hidden: xdx2ixbrl1712">-</span></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">&#160;</td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20200901__20210831_zo93oHhyR6kh" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">%</td>
    </tr>
  </table>



<p style="margin: 0">&#160;</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="border-bottom: Black 1.5pt solid; font-weight: bold">Year Ended August 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Canada</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">United States</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; width: 40%">Combined statutory tax rate</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right; width: 6%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">&#160;</td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zQDNhSeSXRs" title="Combined statutory tax rate" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.5</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">%</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right; width: 6%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left; width: 1%">&#160;</td><td id="xdx_98F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--US_zSNPbnoDKTm5" title="Combined statutory tax rate" style="border-bottom: Black 2.5pt double; text-align: right; width: 6%"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">27.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">%</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right; width: 6%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; width: 2%">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right; width: 6%">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left; width: 1%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Pretax loss</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Pretax income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">232,991</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_c20190901__20200831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Pretax income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,682,163</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationTaxExemptIncome_pp0p0_c20190901__20200831_z74Gehot8aU" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationTaxExemptIncome" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,915,154</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt; text-align: right"></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Expected income tax benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">61,743</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zYBd3PRPVP38" title="Expected income tax expense (benefit), percentage" style="text-align: right">-<ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">26.5</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20190901__20200831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,264,184</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--US_zwKmF8XNlWI7" title="Expected income tax expense (benefit), percentage" style="text-align: right">-<ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">27.0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_c20190901__20200831_pp0p0" title="Expected income tax expense (benefit)" style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,325,927</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Stock based compensation" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1735">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zWt7syAp6AN7" title="Stock based compensation, percentage" style="text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20190901__20200831__srt--StatementGeographicalAxis__country--US_pp0p0" title="Stock based compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">787,869</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--US_z6twTNiSvYEa" title="Stock based compensation, percentage" style="text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">16.8</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_c20190901__20200831_pp0p0" title="Stock based compensation" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">787,869</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_pp0p0" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,743</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zPCM83x3zlEe" title="Change in valuation allowance, percentage" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">26.5</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20190901__20200831__srt--StatementGeographicalAxis__country--US_znBRDhrZJ0Pa" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">476,315</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--US_zbeyRtncQlU9" title="Change in valuation allowance, percentage" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10.2</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_c20190901__20200831_z8LVC7CKNFk1" title="Change in valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">538,058</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zRkzauTNtJuk" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1755">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--CA_zpdqrMqycwck" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2019-09-012020-08-31_country_CA" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20190901__20200831__srt--StatementGeographicalAxis__country--US_z965zev48xv7" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1759">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20190901__20200831__srt--StatementGeographicalAxis__country--US_zdabAQAfvAjj" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2019-09-012020-08-31_country_US" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeTaxExpenseBenefit_pp0p0_c20190901__20200831_zttEJQyLXZo2" title="Total" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1763">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20190901__20200831_zbbEfr1UCpW1" title="Total percentage" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateContinuingOperations" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td>
    </tr>
  </table>


</ix:nonNumeric><p id="xdx_8A4_zT3eMGDcnN5h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zf9CGIWCdq5c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
August 31, 2021 and 2020, the significant components of the deferred tax asset and liability are summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8B1_z8pGOgE8ZoRc" style="display: none">Schedule of the Deferred Tax Assets</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax asset:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left; padding-bottom: 1.5pt">&#160;Net operating loss carryforwards</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_c20210831_zNAJZtzosawh" title="Net operating loss carryforwards" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,168,876</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_c20200831_zkTXURlhnJE4" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,913,805</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">&#160;Total deferred tax asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_c20210831_zCZfFQe46Vig" title="Total deferred income tax asset" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,168,876</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_c20200831_zllpjDnALHDh" style="text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsGross" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,913,805</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">&#160;Less: valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20210831_zDOgYy1byjd7" title="Less: valuation allowance" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,168,876</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_c20200831_zDfsW3dxeFY7" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,913,805</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax asset</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pp0p0_c20210831_zKNicVJjd6fj" title="Total deferred income tax asset" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1778">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pp0p0_c20200831_z5YbiEFFB7R3" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1779">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Deferred tax liability:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">&#160;Intangible assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_iNI_di_c20210831_zvbXMNBDS6X8" title=" Amortization of intangible assets" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,372</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets_iNI_di_c20200831_zOi3WTTfqaji" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1782">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Total deferred tax liability</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_c20210831_z1lZA4ECrGal" title="Total deferred tax liability" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxLiabilities" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,372</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_c20200831_zoaKAPbvzyQ9" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1785">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">&#160;Net deferred tax liability</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DeferredTaxLiabilities_iNI_di_c20210831_zDZq2ucW3375" title="Net deferred tax liability" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxLiabilities" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,372</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxLiabilities_iNI_di_c20200831_z2Za5ePoYHdc" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1788">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_zPn61D0arNU" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
valuation allowance for the years ended August 31, 2021 and 2020 increased by $<span id="xdx_903_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_pp0p0_c20200901__20210831_zi02fCSAP0od" title="Increases in valuation allowances"><ix:nonFraction name="us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,255,071</ix:nonFraction></span> and $<span id="xdx_903_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20190901__20200831_pp0p0" title="Increases in valuation allowances"><ix:nonFraction name="us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">787,060</ix:nonFraction></span>, respectively. The increase in
2021 and 2020 was the result of the Company generating additional net operating losses.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company has recorded as of August 31, 2021 and 2020 a valuation allowance of $<span id="xdx_902_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_pp0p0_c20210831_zt9tpZXScrL4" title="Deferred tax valuation allowances"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,168,876</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_pp0p0_c20200831_z9vMDzv4vCne" title="Deferred tax valuation allowances"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,913,805</ix:nonFraction></span>, respectively, as it believes
that it is more likely than not that the deferred tax assets will not be realized in future years. Management has based its assessment
on the Company&#8217;s lack of profitable operating history.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company conducts an analysis of its tax positions and has concluded that it has no uncertain tax positions as of August 31, 2021 and
2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 189; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of August 31, 2021, the Company has net operating loss carry-forward of approximately $<span id="xdx_90F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_c20210831__srt--StatementGeographicalAxis__country--US_zLcmn1j9nev8" title="Operating loss carry forward"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-08-31_country_US" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,577,000</ix:nonFraction></span> and $<span id="xdx_90A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_c20210831__srt--StatementGeographicalAxis__country--CA_zuMTLnsoHuBd" title="Operating loss carry forward"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,643,000</ix:nonFraction></span> in the United States
and Canada, respectively that begin to expire in 2030. The use of the net operating losses in the United States may be significantly
limited due to Internal Revenue Code section 382. The 2020, 2019 and 2018 tax years are still subject to audit in the U.S. and reassessment
in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p id="xdx_80E_eus-gaap--BusinessCombinationDisclosureTextBlock_zD6iJw909c4a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
15 &#8211;<span id="xdx_826_znrzCizxe1ok"> Acquisitions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Acquisition
of Assets</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 11, 2020, the Company entered into that certain Asset Purchase Agreement by and between the Company and 2794512 Ontario Inc.
(the &#8220;Seller&#8221;) (the &#8220;2794512 APA&#8221;), pursuant to which the Company agreed to purchase, and Seller agreed to sell,
generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products related to
usage as injectables, ophthalmic, and topical applications. Pursuant to the terms of the 2794512 APA, the purchase price is $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20201209__20201211__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--OntarioIncMember_znv71eelMqYi" title="Purchase price of assets"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2020-12-092020-12-11_custom_AssetPurchaseAgreementMember_custom_OntarioIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></span>.
As consideration for payment of the 2794512 APA, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20201209__20201211__us-gaap--BusinessAcquisitionAxis__custom--OntarioIncMember_zJ3Dypd8ZO8d" title="Number of resricted shares for purchase of assets"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2020-12-092020-12-11_custom_OntarioIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span> restricted shares of common stock based on the 30-day trading
average of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20201211_zO3adI7dj9da" title="Debt instrument convertible conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2020-12-11" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.65</ix:nonFraction></span>. The shares were issued on December 15, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Acquisition
of Businesses</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 24, 2021, the Company&#8217;s acquired PRO-DIP, LLC, to complement several of the Company&#8217;s growth initiatives (i) to build
a health science related IP portfolio, and (ii) deliver wellness and preventative healthcare products to the marketplace. This acquisition
was considered an acquisition of a business under ASC 805. From the period from the acquisition date to August 31, 2021, PRO-DIP LLC
had revenues of $<span id="xdx_90D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210830__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipLLCMember_zcMrI7T7tGf" title="Revenue"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-08-302021-08-31_custom_ProDipLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,172</ix:nonFraction></span> and a net loss of $<span id="xdx_90E_eus-gaap--NetIncomeLoss_c20210830__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipLLCMember_zZjTbD4y8OBl" title="Net loss"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-08-302021-08-31_custom_ProDipLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">106,706</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
May 28, 2021, the Company and NHL entered into a Share Exchange Agreement (the &#8220;ACZ SEA&#8221;) by and among the Company and NHL,
on the one hand, and Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau, on
the other hand (collectively the &#8220;ACZ Shareholders&#8221;). On June 24, 2021, pursuant to the terms of the ACZ SEA, the acquisition
of Acenzia by NHL closed. On October 22, 2021, the parties (i) set the final Purchase Price, as determined by the Post-Closing Purchase
Price Adjustment, at a value of $<span id="xdx_908_ecustom--PurchasePriceAdjustmentValue_c20211021__20211022__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_z5app2c7CGRi" title="Purchase price adjustment value"><ix:nonFraction name="NVOS:PurchasePriceAdjustmentValue" contextRef="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,162,795</ix:nonFraction></span>, and (ii) agreed to the issuance of that number of NHL Exchangeable Shares (as defined in
the ACZ SEA) exchangeable into <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211021__20211022__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--ACZShareholdersMember_zWejwj0hTai" title="Number of restricted shares exchaneable"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,622,199</ix:nonFraction></span> restricted shares of Company common stock at an agreed upon price of $<span id="xdx_90D_eus-gaap--SharePrice_iI_c20211022__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--ACZShareholdersMember_zeJOL6lFJcig" title="Share price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.91</ix:nonFraction></span> allotted for the
ACZ Shareholders as provided for in the ACZ SEA. The price of the Company&#8217;s common stock on the closing date was $2.55; therefore
the purchase price for accounting purposes was $<span id="xdx_90A_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211021__20211022__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--ACZShareholdersMember_zpHJ9RJKQIx6" title="Business combination consideration transferred"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-10-212021-10-22_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_ACZShareholdersMember22588343" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></span>. The Company acquired Acenzia to complement several of the Company&#8217;s
growth initiatives (i) to build a health science related IP portfolio, and (ii). acquire ownership interest in licensed and certified
manufacturing and packaging facilities of health and wellness related products. This acquisition was considered an acquisition of a business
under ASC 805. From the period from the acquisition date to August 31, 2021, Acenzia had revenues of $<span id="xdx_902_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20210526__20210831__us-gaap--BusinessAcquisitionAxis__custom--ACZShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_z3WTboyFpaG5"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-262021-08-31_custom_ACZShareholdersMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">446,390</ix:nonFraction></span> and a net loss of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_c20210526__20210831__us-gaap--BusinessAcquisitionAxis__custom--ACZShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zWIFbB3lE9U3"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-262021-08-31_custom_ACZShareholdersMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">549,666</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><p id="xdx_894_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zocFg53viiYb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">A
summary of the purchase price allocation for Acenzia and PRO-DIP at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zB0VUJ6rVNMa" style="display: none">Summary of Purchase Price Allocation at Fair Value</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Acenzia</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">PRO-DIP</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_ztY3mi2mXOF1" title="Cash and cash equivalents" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,738,171</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z7V6WqHjI14g" style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1827">-</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zaC7yEB6AX01" title="Accounts receivable" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">808,165</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z3Lujg7JQyi4" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1830">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_z9cwksse7kz7" title="Inventory" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">195,518</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zP5kqok5Gp86" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" contextRef="AsOf2021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,050</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Prepaid expenses and other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zbyAYC9RCYOb" title="Prepaid expenses and other current assets" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,594</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z9hIADwAJ5k7" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zeMhRNprcus3" title="Property and equipment" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,687,988</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zDL8UKdH0l1c" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,355</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zAl7Ar8Kb7R6" title="Intangible assets" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,227,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zENJs6703F5g" style="text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" contextRef="AsOf2021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">455,752</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Goodwill_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zTePAGyleN64" title="Goodwill" style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,726,949</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Goodwill_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z96mOmUqROGf" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1845">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounts payable and accrued expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zMLuJTZYLzVb" title="Accounts payable and accrued expenses" style="text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,845,114</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zkPIys1IrW96" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1848">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Due to related party</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParty_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zIvFUSxSp6vi" title="Due to related party" style="text-align: right">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParty" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">185,614</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDueToRelatedParty_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_znsIjr0vT51e" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1851">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Note payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesNotePayable_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_z7XTTaezetoh" title="Note payable" style="text-align: right">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesNotePayable" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,534,593</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesNotePayable_iI_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zH7ZwdGpAWeg" style="text-align: right">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesNotePayable" contextRef="AsOf2021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">40,320</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Deferred tax liability</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zzJdu2t0UnOk" title="Deferred tax liability" style="text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,536,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zRZc0Jz4m6U8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1857">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Lease obligation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zGJXzUROM4K" title="Lease obligation" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation" contextRef="AsOf2021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,457</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iNI_di_c20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z0FPeV1V6Rag" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1860">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Purchase price</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zUtJZ93ReiPj" title="Purchase price" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_z15hwlwRnNsa" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2020-09-012021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">440,837</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_zYZzUi3jHJr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 190; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zK4sIdu5IJz9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">The
purchase price was paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span id="xdx_8B1_zBCJz5OLHtZ6" style="display: none">Summary of Purchase Price</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Acenzia</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">PRO-DIP</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Cash</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--PaymentsToAcquireBusinessesGross_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zpokK7XVznX6" title="Cash" style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1867">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--PaymentsToAcquireBusinessesGross_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zM4rTSOhEQWd" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquireBusinessesGross" contextRef="From2020-09-012021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zvJpWDaoWWul" title="Issuance of common stock" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1870">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zi71Gx4KmUn8" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2020-09-012021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">430,837</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Common stock to be issued</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zp7G0dbWhKS3" title="Common stock to be issued" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_pp0p0_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zdzRE6EiqDF5" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1874">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--AcenziaIncMember_zdFwcUaB1GOg" title="Purchase price, total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2020-09-012021-08-31_custom_AcenziaIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20200901__20210831__us-gaap--BusinessAcquisitionAxis__custom--ProDipMember_zIcLhqzKQ5Ha" title="Purchase price, total" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2020-09-012021-08-31_custom_ProDipMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">440,837</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_zensnLRRlv07" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><p id="xdx_89B_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zXyxboxoNcK7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following are the unaudited pro forma results of operations for the years ended August 31, 2021 and 2020, as if Acenzia and PRO-DIP had
been acquired on September 1, 2019. The pro forma results include estimates and assumptions which management believes are reasonable.
However, pro forma results do include any anticipated cost savings or other effects of the planned integration of these entities, and
are not necessarily indicative of the results that would have occurred if the business combination had been in effect on the dates indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BD_zHQkNPj4XlFk" style="display: none">Summary of Unaudited Pro Forma Results of Operations</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="display: none; vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_49B_20200901__20210831__srt--StatementScenarioAxis__srt--ProFormaMember_z17mRxnE80O1" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_497_20190901__20200831__srt--StatementScenarioAxis__srt--ProFormaMember_zCveqaeHrq3h" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid">Pro Forma Combined Financials (unaudited)</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Years Ended August 31,</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--BusinessAcquisitionsProFormaRevenue_zmnQVp490GB4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Sales</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaRevenue" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,860,406</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaRevenue" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,047,859</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--BusinessAcquisitionsProFormaNetCostOfRevenue_zK5baKDTGN9i" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Cost of goods sold</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaNetCostOfRevenue" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,231,486</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaNetCostOfRevenue" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,420,513</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaGrossProfit_pp0p0_zFquSW6pCAu2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaGrossProfit" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,628,920</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaGrossProfit" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,627,346</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_pp0p0_zMJsIDsQPQO8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaOperatingExpenses" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,285,972</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaOperatingExpenses" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,091,463</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--BusinessAcquisitionsProFormaOperatingIncomeLoss_pp0p0_zRe2SVPViXXc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Loss from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaOperatingIncomeLoss" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,657,052</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaOperatingIncomeLoss" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">8,464,117</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_pp0p0_zR7rrbWNQLQ2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,335,783</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">9,421,409</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40E_ecustom--BusinessAcquisitionsProFormaEarningsPerShareBasicAndDiluted_zcMXm3FOAHrl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaEarningsPerShareBasicAndDiluted" contextRef="From2020-09-012021-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.22</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="NVOS:BusinessAcquisitionsProFormaEarningsPerShareBasicAndDiluted" contextRef="From2019-09-012020-08-31_srt_ProFormaMember" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.35</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_zRiYDKG7hY7h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_808_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zVb0BKwhmTB4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
16 &#8211; <span id="xdx_827_zfj6RGJMeXTg">Commitments and Contingencies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Litigation</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company is party to certain legal proceedings from time to time incidental to the conduct of its business. These proceedings could result
in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company
cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on
our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However,
based on information available to the Company&#8217;s management to date, the Company&#8217;s management does not expect that the outcome
of any matter pending against the Company is likely to have a materially adverse effect on the Company&#8217;s consolidated financial
position, results of operations, cash flows or liquidity.</span></p>
<!-- Field: Split-Segment; Name: 001 -->
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_804_eus-gaap--SegmentReportingDisclosureTextBlock_z4ft2IeAt769" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
17 &#8211; <span id="xdx_82C_zuD4JUQVMroc">Segment Reporting</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">ASC
Topic 280, <i>Segment Reporting</i>, requires use of the &#8220;management approach&#8221; model for segment reporting. The management
approach model is based on the way a company&#8217;s management organizes segments within the company for making operating decisions
and assessing performance. The Company has <span id="xdx_90C_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20200901__20210831_zjqia24ImvW6" title="Number of reportable segments"><ix:nonFraction name="us-gaap:NumberOfReportableSegments" contextRef="From2020-09-012021-08-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Integer">two</ix:nonFraction></span> reportable segments: healthcare services and product manufacturing and development.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 191; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zv6GawYMNGwd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following tables summarize the Company&#8217;s segment information for the years ended August 31, 2021 and 2020:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BA_zFaW4EsOtlIc" style="display: none">Schedule of Segment Reporting Information</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Years Ended August 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Healthcare services</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zA5w57jfzW7" title="Sales" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,857,693</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zXbgVTGUeDU6" title="Sales" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,860,567</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Sales" style="text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">447,562</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Sales" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1917">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Sales" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1919">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Sales" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1921">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20200901__20210831_pp0p0" title="Sales" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,305,255</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20190901__20200831_pp0p0" title="Sales" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,860,567</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--GrossProfit_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zhictJ7d51Wd" title="Gross profit" style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,694,512</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--GrossProfit_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zuwuk9tDoZq" title="Gross profit" style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,058,372</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--GrossProfit_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Gross profit" style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">128,486</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--GrossProfit_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Gross profit" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1933">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--GrossProfit_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Gross profit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1935">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--GrossProfit_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Gross profit" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1937">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--GrossProfit_c20200901__20210831_pp0p0" title="Gross profit" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,822,998</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--GrossProfit_c20190901__20200831_pp0p0" title="Gross profit" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,058,372</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income (loss) from operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zv2xuO54Pe5j" title="Income (loss) from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">516,437</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z59ZlnBskM2" title="Income (loss) from operations" style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">442,656</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Income (loss) from operations" style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">580,523</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Income (loss) from operations" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1949">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Income (loss) from operations" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,276,559</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Income (loss) from operations" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,705,254</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20200901__20210831_pp0p0" title="Income (loss) from operations" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,373,519</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_c20190901__20200831_pp0p0" title="Income (loss) from operations" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,262,598</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z5r9UN0jSvC7" title="Depreciation and amortization" style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">91,978</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zKlfZW7ccaP4" title="Depreciation and amortization" style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">75,726</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DepreciationAndAmortization_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Depreciation and amortization" style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">203,459</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--DepreciationAndAmortization_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Depreciation and amortization" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1965">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--DepreciationAndAmortization_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Depreciation and amortization" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,428,685</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Depreciation and amortization" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,369,350</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--DepreciationAndAmortization_c20200901__20210831_pp0p0" title="Depreciation and amortization" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,724,122</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--DepreciationAndAmortization_c20190901__20200831_pp0p0" title="Depreciation and amortization" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,445,076</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Capital expenditures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_za64oNdY1Hu1" title="Capital expenditures" style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">216,284</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z8A5YXKCM189" title="Capital expenditures" style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,110</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Capital expenditures" style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,665</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Capital expenditures" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1981">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Capital expenditures" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1983">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Capital expenditures" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1985">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20200901__20210831_pp0p0" title="Capital expenditures" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">255,949</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20190901__20200831_pp0p0" title="Capital expenditures" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,110</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Interest expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpense_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zVrpULsCb7Td" title="Interest expenses" style="text-align: right"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">89,154</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpense_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zaPKYCpOfHq4" title="Interest expenses" style="text-align: right"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">156,662</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--InterestExpense_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Interest expenses" style="text-align: right"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">75,849</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--InterestExpense_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Interest expenses" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1997">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--InterestExpense_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Interest expenses" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1999">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--InterestExpense_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Interest expenses" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2001">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--InterestExpense_c20200901__20210831_pp0p0" title="Interest expenses" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">165,003</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--InterestExpense_c20190901__20200831_pp0p0" title="Interest expenses" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">156,662</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--NetIncomeLoss_pp0p0_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zMIgabT8iWJg" title="Net income (loss)" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">552,893</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--NetIncomeLoss_pp0p0_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zZAcWrAg5gTl" title="Net income (loss)" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-012020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">232,991</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--NetIncomeLoss_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Net income (loss)" style="text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">656,372</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--NetIncomeLoss_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Net income (loss)" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2013">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--NetIncomeLoss_c20200901__20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Net income (loss)" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,252,882</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20190901__20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Net income (loss)" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-012020-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,682,163</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--NetIncomeLoss_c20200901__20210831_pp0p0" title="Net income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,462,147</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--NetIncomeLoss_c20190901__20200831_pp0p0" title="Net income (loss)" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-09-012020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,915,154</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 192; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of August 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Total assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Healthcare services</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Assets_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zdiwx2rMRRQg" title="Total assets" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,318,888</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--Assets_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zB8iulB1f0yi" title="Total assets" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,607,820</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_zfYZNEaHs6Q7" title="Total assets" style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,427,285</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Assets_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_zjQFLNZT7o73" title="Total assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2029">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Assets_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z2DPZjMiiD79" title="Total assets" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">33,212,108</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Assets_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zHoBk14GhDuh" title="Total assets" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">27,782,798</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_pp0p0_c20210831_zozs65ZfKvo9" title="Total assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">61,958,281</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--Assets_iI_pp0p0_c20200831_zBOGFvO6aem" title="Total assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">35,390,618</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z8ox8aE3HILg" title="Accounts receivable" style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">953,919</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zEtw91tqRjSa" title="Accounts receivable" style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,732,432</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_zlD0iDPOPp93" title="Accounts receivable" style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">514,510</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_zg80OvLqVCke" title="Accounts receivable" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2045">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zi31TuLFZV86" title="Accounts receivable" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2047">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zqwZcRrWw5O9" title="Accounts receivable" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2049">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20210831_z1jm2v3OF85a" title="Accounts receivable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,468,429</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsReceivableNetCurrent_iI_pp0p0_c20200831_z725geEvq5n3" title="Accounts receivable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,732,432</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Intangible assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zUnSKXTNaTyb" title="Intangible assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2055">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z9p9TXOgHQU8" title="Intangible assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2057">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Intangible assets" style="text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,365,705</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Intangible assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2061">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_c20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Intangible assets" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,070,763</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_c20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Intangible assets" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,623,448</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zAgrrf2zcmP3" title="Intangible assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,436,468</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20200831_ztZi8wsDdUab" title="Intangible assets" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,623,448</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold">Goodwill</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Healthcare services</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Goodwill_iI_pp0p0_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zkltWKgbtE5d" title="Goodwill" style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">557,357</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zVKdCY8hZTG7" title="Goodwill" style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">636,942</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Product manufacturing and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Goodwill_c20210831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Goodwill" style="text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_ProductManufacturingAndDevelopmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,524,522</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Goodwill_c20200831__us-gaap--StatementBusinessSegmentsAxis__custom--ProductManufacturingAndDevelopmentMember_pp0p0" title="Goodwill" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2077">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 1.5pt">Corporate</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Goodwill_c20210831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Goodwill" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2079">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Goodwill_c20200831__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_pp0p0" title="Goodwill" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2081">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Goodwill_iI_pp0p0_c20210831__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zW8btxFGWUtk" title="Goodwill" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_srt_ScenarioPreviouslyReportedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,081,879</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--Goodwill_iI_pp0p0_c20200831_z2dk6Kfttqnc" title="Goodwill" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">636,942</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A3_zJbKIZUqTBuc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
of the property and equipment except for $<span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20210831__srt--StatementGeographicalAxis__country--CA_zwt2TmGhDV83" title="Property and equipment"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-08-31_country_CA" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,355</ix:nonFraction></span> is held in Canada.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-09-012021-08-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_805_eus-gaap--SubsequentEventsTextBlock_zzaMaMI4rPz1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Note
18 &#8211; <span id="xdx_822_zBVNYsHRxps5">Subsequent Events</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>2021
Plan Option Grant</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
October 1, 2021, the Company granted <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20210928__20211002__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOnePlanOptionGrantMember_zqu7PUNOEqhg" title="Options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" contextRef="From2021-09-282021-10-02_us-gaap_SubsequentEventMember_custom_TwoThousandAndTwentyOnePlanOptionGrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">48,000</ix:nonFraction></span> options under the 2021 Plan at an exercise price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20211002__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOnePlanOptionGrantMember_zw8UYmr1lNE" title="Exercise price"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-10-02_us-gaap_SubsequentEventMember_custom_TwoThousandAndTwentyOnePlanOptionGrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.87</ix:nonFraction></span> per share. The options fully vested
on the date of grant and expire on <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20210928__20211002__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOnePlanOptionGrantMember_zfso4E8A8bdb" title="Options expiration, date"><ix:nonNumeric contextRef="From2021-09-282021-10-02_us-gaap_SubsequentEventMember_custom_TwoThousandAndTwentyOnePlanOptionGrantMember" format="ixt:datemonthdayyearen" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate">October 1, 2026</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>MiTelemed+</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the &#8220;MiTelemed+ JV&#8221;) with EK-Tech Solutions Inc.
(&#8220;EK-Tech&#8221;) to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation (&#8220;MiTelemed+&#8221;),
to operate, support, and expand access and functionality of EK-Tech&#8217;s enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$<span id="xdx_906_eus-gaap--ProceedsFromDivestitureOfInterestInJointVenture_uCAD_c20211007__20211008__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember_zEyCY6wIrxUa" title="Proceeds from Joint Venture"><ix:nonFraction name="us-gaap:ProceedsFromDivestitureOfInterestInJointVenture" contextRef="From2021-10-072021-10-08_us-gaap_SubsequentEventMember_custom_JointVentureAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,500,000</ix:nonFraction></span>, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211007__20211008__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-10-072021-10-08_us-gaap_SubsequentEventMember_custom_JointVentureAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">185,000</ix:nonFraction></span> restricted shares of Company&#8217;s common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV. <span id="xdx_906_eus-gaap--StockholdersEquityReverseStockSplit_c20211007__20211008__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember" title="Reverse stock split, description"><ix:nonNumeric contextRef="From2021-10-072021-10-08_us-gaap_SubsequentEventMember_custom_JointVentureAgreementMember" name="us-gaap:StockholdersEquityReverseStockSplit">The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Terragenx
Share Exchange</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, the Company and NHL, a wholly owned subsidiary of the Company, entered into that certain Share Exchange Agreement
(the &#8220;Terra SEA&#8221;), dated as of November 17, 2021, by and among the Company, NHL, Terragenx Inc. (&#8220;Terra&#8221;), TMS
Inc. (&#8220;TMS&#8221;), Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust (&#8220;COHV&#8221; and collectively
with TMS, Mr. Mullins and Mr. Fournier, the &#8220;Terra Shareholders&#8221;). Collectively, the Terra Shareholders owned <span id="xdx_900_eus-gaap--VariableInterestEntityOwnershipPercentage_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--TerragenxIncMember_z5MruyTsGdF7" title="Ownership Percentage"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction>%</span> of the
outstanding shares of Terra (the &#8220;Terra Purchased Shares&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 193; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the &#8220;Purchase Price&#8221;)
of CAD$<span id="xdx_905_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_uCAD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zxgPZC0ySvcl" title="Business Combination, Consideration Transferred"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">500,000</ix:nonFraction></span> (approximately $<span id="xdx_902_eus-gaap--BusinessCombinationConsiderationTransferred1_pp0p0_uUSD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zEV8AEWlXT5f" title="Business combination consideration transferred"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">398,050</ix:nonFraction></span>) (the &#8220;Exchange&#8221;). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company&#8217;s common stock
(the &#8220;NHL Exchangeable Shares&#8221;). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zqSvfF32ZUbf" title="Shares issued price per share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Exchange closed on November 17, 2021. <span id="xdx_90D_ecustom--ShareExchangeDescription_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NovoHealthnetLimitedMember_zlIAtbfWND3d" title="Share exchange description"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_NovoHealthnetLimitedMember" name="NVOS:ShareExchangeDescription">At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NovoHealthnetLimitedMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_NovoHealthnetLimitedMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">910</ix:nonFraction></span> shares
of Terra common stock, representing <span id="xdx_90D_eus-gaap--VariableInterestEntityOwnershipPercentage_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--TerragenxIncMember_zjYiHXM1iFP6" title="Ownership Percentage"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction>%</span> of Terra&#8217;s outstanding shares, and (ii) a total of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--TerragenxIncMember_zzitsrpuEXle"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100</ix:nonFraction></span> NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of <span id="xdx_90B_ecustom--BusinessAcquisitionInterestsIssuedOrIssuableNumberOfSharesIssued_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--TerragenxIncMember_zSNoAvNu8Bp5" title="Business acquisition number of shares issued"><ix:nonFraction name="NVOS:BusinessAcquisitionInterestsIssuedOrIssuableNumberOfSharesIssued" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,821</ix:nonFraction></span> restricted shares of the Company&#8217;s
common stock. As a result of the Exchange, NHL has <span id="xdx_906_eus-gaap--VariableInterestEntityOwnershipPercentage_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NovoHealthnetLimitedMember_zXd0OfiCFoB4"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_ShareExchangeAgreementMember_custom_NovoHealthnetLimitedMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction>%</span> ownership of Terra and full control of the Terra business.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Mullins
Asset Purchase Agreement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, the Company entered into that certain Asset Purchase Agreement (the &#8220;Mullins APA&#8221;), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins&#8217; right, title and interest in and to certain assets (the &#8220;Mullins IP Assets&#8221;),
in exchange for a purchase price of CAD$<span id="xdx_90A_eus-gaap--PaymentsToAcquireProductiveAssets_pp0p0_uCAD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zq1qaTaRvEE9" title="Purchase of Assets"><ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">2,500,000</ix:nonFraction></span> (approximately $<span id="xdx_90B_eus-gaap--PaymentsToAcquireProductiveAssets_pp0p0_uUSD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zWse6HlCC8Qi" title="Purchase of Assets"><ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,990,250</ix:nonFraction></span>) which is to be paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">(a)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_907_eus-gaap--LongTermPurchaseCommitmentSpecifiedFormOfPayment_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__dei--LegalEntityAxis__custom--TerragenxIncMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zseN86Lc9Vqc" title="Purchase Commitment"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_TerragenxIncMember_custom_MrMullinsMember" name="us-gaap:LongTermPurchaseCommitmentSpecifiedFormOfPayment">CAD$<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_uCAD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zOmZXrwdfgBd" title="Number of shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">2,000,000</ix:nonFraction></span>
    (approximately $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_uUSD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zcT443fPVHh8" title="Number of shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,592,200</ix:nonFraction></span>) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the &#8220;Mullins IP Assets CAD$2m Shares&#8221;), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration</ix:nonNumeric></span> and approval for all Mullins IP Assets, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">CAD$<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_uCAD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zVJVS0LaefU8" title="Shares Issued, Restricted Stock, Value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">500,000</ix:nonFraction></span>
    (approximately $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_uUSD_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zvZbGYwvN1w7"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">398,050</ix:nonFraction></span>) is to be issued in the form of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zWlLWp8RXIO3" title="Shares Issued, Restricted Stock, Shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,821</ix:nonFraction></span> restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pip0_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zRmM0j2Tzyv5"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="USDPShares">3.35</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
addition, <span id="xdx_905_ecustom--RoyaltyPaidDescription_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zb1n0CEhPeWd" title="Royalty Paid Description"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_MullinsAssetPurchaseAgreementMember" name="NVOS:RoyaltyPaidDescription">the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales</ix:nonNumeric></span> reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Jefferson
Street Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Jefferson SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC (&#8220;Jefferson&#8221;). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></span> restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_pp0p0" title="Number of shares issued, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span> (the
&#8220;Jefferson Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 194; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the terms of the Jefferson SPA, on <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zMZMHJVCL6E3" title="Debt instrument, issuance date"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentIssuanceDate1">November 17, 2021</ix:nonNumeric></span>, Terra issued to Jefferson a secured convertible promissory note (the &#8220;Jefferson
Note&#8221;) with a maturity date of <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zY6joMD6HJqc" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">May 17, 2022</ix:nonNumeric></span> (the &#8220;Maturity Date&#8221;), in the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zVwh2x8LdEc4" title="Debt instrument, face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">937,500</ix:nonFraction></span>. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $<span id="xdx_903_eus-gaap--RepaymentsOfRelatedPartyDebt_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zJpN18ACPLqf" title="Payments of related party debt"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">937,500</ix:nonFraction></span> (the
&#8220;Principal Amount&#8221;), with a purchase price of $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zjHnTC11U38h" title="Purchase price"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,000</ix:nonFraction></span> plus an original issue discount in the amount of $<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zZ9sUHVsAXA8" title="Original issue discount"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,500</ix:nonFraction></span> (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zhdqGJ8rn9l8" title="Debt Instrument, Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction>%</span> per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (b) the maximum rate allowed by law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company&#8217;s
common stock at a conversion price of $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_z4qDQKgI40Xf" title="Conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span> per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson&#8217;s election, on not less than 61 days&#8217; prior notice
to the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, Jefferson paid the Jefferson Purchase Price of $<span id="xdx_904_eus-gaap--RepaymentsOfDebt_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zScqrIklfcm6" title="Repayments of debt"><ix:nonFraction name="us-gaap:RepaymentsOfDebt" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,000</ix:nonFraction></span> in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company&#8217;s behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson&#8217;s discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
    Jefferson&#8217;s option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Jefferson
Street Capital Common Stock Purchase Warrant</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Also
on November 17, 2021, pursuant to the terms of the Jefferson SPA, the Company issued to Jefferson a common stock purchase warrant (the
&#8220;Jefferson Warrant&#8221;) for the purchase of <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zhf5tEb0o67i" title="Purchase of warrants"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">111,940</ix:nonFraction></span> shares of the Company&#8217;s common stock. The per share exercise price
under the Jefferson Warrant is, subject to adjustment as described therein, $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--JeffersonStreetCapitalStockPurchaseAgreementMember_zX80eY4GeWZ5" title="Exercise price"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_JeffersonStreetCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span>. The Jefferson Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Platinum
Point Capital Stock Purchase Agreement &amp; Secured Convertible Promissory Note</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the &#8220;Platinum SPA&#8221;), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC (&#8220;Platinum&#8221;). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zpsEIDYT0CH1"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></span>
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zv1LJaLWpOib"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,000</ix:nonFraction></span> (the &#8220;Platinum
Purchase Price&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 195; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the terms of the Platinum SPA, on <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zdZv3kw74T7h" title="Debt instrument, issuance date"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentIssuanceDate1">November 17, 2021</ix:nonNumeric></span>, Terra issued to Platinum a secured convertible promissory note (the &#8220;Platinum
Note&#8221;) with a maturity date of <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zlvBRw74y2Aa" title="Debt instrument, maturity date"><ix:nonNumeric contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">May 17, 2022</ix:nonNumeric></span> (the &#8220;Maturity Date&#8221;), in the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zlEE7PJOBLN7" title="Debt instrument, face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">937,500</ix:nonFraction></span>. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $<span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_ziLoD1DQIrd4" title="Payments of related party debt"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">937,500</ix:nonFraction></span> (the &#8220;Platinum
Principal Amount&#8221;), with a purchase price of $<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_pp0p0" title="Purchase price"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span> plus an original issue discount in the amount of $<span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_pp0p0" title="Original issue discount"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">187,500</ix:nonFraction></span> (the &#8220;OID&#8221;),
and to pay interest on the Principal Amount at the rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zjOSR9zwWLhb" title="Debt instrument, interest rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction>%</span> per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
amount of principal, interest or other amount due on the Platinum Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (b) the maximum rate allowed by law.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Platinum
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company&#8217;s
common stock at a conversion price of $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_pdd" title="Conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span> per share. The Platinum Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Platinum, at Platinum&#8217;s election, on not less than 61 days&#8217; prior notice to
the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
November 17, 2021, Platinum paid the Platinum Purchase Price of $<span id="xdx_90C_eus-gaap--RepaymentsOfDebt_pp0p0_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalStockPurchaseAgreementMember_zH10JdztCHc8" title="Repayments of debt"><ix:nonFraction name="us-gaap:RepaymentsOfDebt" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalStockPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">750,000</ix:nonFraction></span> in exchange for the Platinum Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Terra
may prepay the Platinum Note at any time in accordance with the terms of the Platinum Note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Except
as related to the next transaction after the issue date of the Platinum Note conducted on the Company&#8217;s behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Platinum on an accelerated basis, any outstanding Principal Amount of the Platinum Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Platinum&#8217;s discretion, it
being acknowledged and agreed by Platinum that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At
    Platinum&#8217;s option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether debt
    or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Platinum
Point Capital Common Stock Purchase Warrant</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Also
on November 17, 2021, pursuant to the terms of the Platinum SPA, the Company issued to Platinum a common stock purchase warrant (the
&#8220;Platinum Warrant&#8221;) for the purchase of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalCommonStockPurchaseWarrantMember_pdd" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalCommonStockPurchaseWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">111,940</ix:nonFraction></span> shares of the Company&#8217;s common stock. The per share exercise price
under the Platinum Warrant is, subject to adjustment as described therein, $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20211117__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PlatinumPointCapitalCommonStockPurchaseWarrantMember_pdd" title="Conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-11-17_us-gaap_SubsequentEventMember_custom_PlatinumPointCapitalCommonStockPurchaseWarrantMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span>. The Platinum Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>December 2021 Registered Direct Offering</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 14, 2021, the Company entered into
a Securities Purchase Agreement with an accredited institutional investor (the &#8220;Purchaser&#8221;) pursuant to which the Company
agreed to issue to the Purchaser and the Purchaser agreed to purchase (the &#8220;Purchase&#8221;), in a registered direct offering,
(i) $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pp0p0" title="Debt Instrument, Face Amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,666,666</ix:nonFraction></span> aggregate principal amount of the Company&#8217;s senior secured convertible notes, which notes are convertible into
shares of the Company&#8217;s common stock, under certain conditions (the &#8220;Notes&#8221;); and (ii) warrants to purchase up to <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_c20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember_pdd" title="Warrants issued"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,833,334</ix:nonFraction></span>
shares of the Company&#8217;s common stock (the &#8220;Warrants&#8221;). The securities, including up to <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Debt conversion, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">68,557,248</ix:nonFraction></span> shares of common
stock issuable upon conversion under the Notes and up to <span id="xdx_907_ecustom--StockIssuedUponWarrantExerciseShares_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Stock issued upon warrant exercise, shares"><ix:nonFraction name="NVOS:StockIssuedUponWarrantExerciseShares" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,833,334</ix:nonFraction></span> shares of common stock issuable upon exercise of the Warrants, are
being offered by the Company pursuant to an effective shelf registration statement on Form S-3 (File No. 333-254278), which was declared
effective by the SEC on March 22, 2021. The Purchase closed on December 14, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Notes have an original issue discount of <span id="xdx_900_ecustom--DebtIssuanceDiscountPercentage_c20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Debt issuance discount, percentage"><ix:nonFraction name="NVOS:DebtIssuanceDiscountPercentage" contextRef="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction>%</span>,
resulting in gross proceeds to the Company of $<span id="xdx_901_eus-gaap--ProceedsFromConvertibleDebt_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pp0p0" title="Proceeds from issuance of convertible notes"><ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,000,000</ix:nonFraction></span>. The Notes bear interest of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Debt Instrument, Interest Rate"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction>%</span> per annum and mature on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June 14, 2023</ix:nonNumeric></span>, unless
earlier converted or redeemed, subject to the right of the Purchaser to extend the date under certain circumstances. The Company will
make monthly payments on the first business day of each month commencing on the calendar month immediately following the sixth month
anniversary of the issuance of the Notes through June 14, 2023, the maturity date, consisting of an amortizing portion of the principal
of each Note equal to $<span id="xdx_902_eus-gaap--AmortizationOfDebtDiscountPremium_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pp0p0" title="Original issue discount"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,388,888</ix:nonFraction></span> and accrued and unpaid interest and late charges on the Notes. All amounts due under the Notes are convertible
at any time, in whole or in part, at the holder&#8217;s option, into common stock at the initial conversion price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></span>, which conversion
price is subject to certain adjustments; provided, however, that the Notes have a <span id="xdx_90D_ecustom--EquityBlocker_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_pdd" title="Equity blocker"><ix:nonFraction name="NVOS:EquityBlocker" contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9.99</ix:nonFraction>%</span> equity blocker. <span id="xdx_904_ecustom--DebtDefaultDescription_c20211201__20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember" title="Debt default, description"><ix:nonNumeric contextRef="From2021-12-012021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember_custom_SeniorSecuredConvertibleNotesMember" name="NVOS:DebtDefaultDescription">If an event of default occurs,
the holder may convert all, or any part, of the principal amount of a Note and all accrued and unpaid interest and late charge at an
alternate conversion price, as described in the Notes. Subject to certain conditions, the Company has the right to redeem all, but not
less than all, of the remaining principal amount of the Notes and all accrued and unpaid interest and late charges in cash at a price
equal to 135% of the amount being redeemed.</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Warrants are exercisable at an exercise price
of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20211214__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--PurchaserMember_pdd" title="Warrant exercise price"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" contextRef="AsOf2021-12-14_us-gaap_SubsequentEventMember_custom_SharePurchaseAgreementMember_custom_PurchaserMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></span> per share and expire on the fourth year anniversary of December 14, 2021, the initial issuance date of the Warrants.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

</ix:nonNumeric><p id="xdx_810_z4dXXhjapF9f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>


<!-- Field: Page; Sequence: 196; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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 5.4pt; 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>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New 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="aw_001"></span>CONDENSED
CONSOLIDATED BALANCE SHEETS</b></span></p>

<p style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>As
of May 31, 2022 (unaudited) and August 31, 2021</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_300_111_zEkO23WIBeM8" summary="xdx: Statement - Condensed Consolidated Balance Sheets" 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">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_499_20220531_zV2pXDMqwmT3" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" id="xdx_498_20210831_zHPvpyKxC647" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(unaudited)</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AssetsAbstract_iB_zRqowOJaZqb4" 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: center"><span style="font-family: Times New Roman, Times, Serif"><b><span style="text-decoration: underline">ASSETS</span></b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AssetsCurrentAbstract_i01B_zHJQ4YbN2892" 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">Current
    Assets:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_znpKRL2lPAx4" 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-left: 10pt; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
    and cash equivalents</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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,677,446</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,293,162</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsReceivableNetCurrent_i02I_zJxiSotlufQ1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    receivable, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,166,239</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,468,429</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--InventoryNet_i02I_zlSEhIjuWJG5" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory,
    net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">645,063</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">339,385</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--OtherReceivablesNetCurrent_i02I_zainYuX66OSb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
    receivables, current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,209,137</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">814,157</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_i02I_zxNnYBzyP9ul" 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-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid
    expenses and other current assets</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">380,800</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">218,376</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--AssetsCurrent_i02TI_z4Hcce1pSOOh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,078,685</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,133,509</ix:nonFraction></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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_i01I_zl2iKGCPzL88" 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">Property
    and equipment, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,931,683</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,070,291</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_z3Nn3SNODP0k" 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">Intangible
    assets, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,192,858</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,029,499</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingLeaseRightOfUseAsset_i01I_zKnintIG48be" 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">Right-of-use
    assets, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,222,970</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,543,396</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermInvestmentsAndReceivablesNet_i01I_zuyAKvKH7AU6" 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">Other
    receivables, net of current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2248">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">692,738</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--Goodwill_i01I_zEtWkMB1tmJg" 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">Goodwill</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,366,618</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,488,848</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--Assets_i01TI_zRcNEpHKqi7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    ASSETS</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,792,814</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,958,281</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zOm238J3qQP2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-decoration: underline; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LIABILITIES
    AND STOCKHOLDERS&#8217; EQUITY</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--LiabilitiesCurrentAbstract_i01B_zY9py4qbML1" 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">Current
    Liabilities:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AccountsPayableCurrent_i02I_zJrfp9E1joK4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    payable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,621,719</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,449,784</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--AccruedLiabilitiesCurrent_i02I_z3sEcCTEDNjc" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued
    expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,243,792</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,129,309</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--InterestPayableCurrent_i02I_zM09U9Kl1iQk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued
    interest (including amounts to related parties)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">961,823</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestPayableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">366,280</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_400_ecustom--NotesAndLoanPayableCurrent_i02I_zlx9dFDpelja" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
    loans and notes payable, current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:NotesAndLoanPayableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,260,056</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:NotesAndLoanPayableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,485,649</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_i02I_zv9hd7YAp9Ad" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible
    notes payable, net of discount of $<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_pp0p0_c20220531_zvT45OffWf6e" title="Convertible notes payable net of discount current"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,875,000</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2276">-</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">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--ContingentLiabilitiesCurrent_i02I_zJtkVrtkILv5" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contingent
    liability</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:ContingentLiabilitiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">750,860</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2281">-</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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--DueToRelatedPartiesCurrent_i02I_z5GM48Jals93" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due
    to related parties</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">456,528</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">478,920</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--FinanceLeaseLiabilityCurrent_i02I_z2E8zhQ7Csx1" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Finance
    lease liability, current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,982</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,184</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--OperatingLeaseLiabilityCurrent_i02I_zAFqSfMZBD6b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
    lease liability, current portion</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">544,690</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">530,797</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesCurrent_i02TI_zENyP0N8aZH3" 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-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    current liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,730,450</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,463,923</ix:nonFraction></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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--SecuredLongTermDebt_i01I_z0NEIyTyWORk" 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">Debentures,
    related parties</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SecuredLongTermDebt" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">981,337</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SecuredLongTermDebt" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">982,205</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--LongTermNotesPayable_i01I_zc2CAXRtkTj1" 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">Notes
    payable, net of current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">158,645</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,133,604</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40A_ecustom--ConvertibleNotesPayableNetOfDiscount_i01I_zrw0DGAB7lB7" 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">Convertible
    notes payable, net of discount of $<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iI_pp0p0_c20220531_zoXB5zkAsY2f" title="Convertible notes payable net of discount noncurrent"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,170,205</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:ConvertibleNotesPayableNetOfDiscount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,252,017</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2302">-</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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--FinanceLeaseLiabilityNoncurrent_i01I_zfkK2VEtV3d1" 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">Finance
    lease liability, net of current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,563</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,217</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityNoncurrent_i01I_zoxxtS9ujkVc" 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">Operating
    lease liability, net of current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,734,790</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,057,805</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--DeferredCreditsAndOtherLiabilities_i01I_zDl6efxTHAt1" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred
    tax liability</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DeferredCreditsAndOtherLiabilities" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,499,045</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DeferredCreditsAndOtherLiabilities" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,372</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--Liabilities_i01TI_zsfX8tCiyhlh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    LIABILITIES</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,364,847</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,154,126</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--CommitmentsAndContingencies_i01I_zBG0dvkrqoOg" 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">Commitments
    and contingencies</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2318">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2319">-</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_i01B_zoTpvIsz1qg3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">STOCKHOLDERS&#8217;
    EQUITY</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--StockholdersEquityAbstract_i02B_z5JJDFcQn1f7" 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">Novo
    Integrated Sciences, Inc.</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--PreferredStockValue_i03I_pp0p0_zs5H3DWpE1te" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible
    preferred stock; $<span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220531_zwqAE1rUF55c" title="Convertible preferred stock, par value"><span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210831_zVNU0o1gZ7S6" title="Convertible preferred stock, par value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value; <span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20220531_zivZuTnwGchl" title="Convertible preferred stock, shares authorized"><span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20210831_zVV6kRvXPdA7" title="Convertible preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></ix:nonFraction></span></span> shares authorized; <span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_c20220531_z5RmiDmPaQGa" title="Convertible preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20220531_zCtb8ylYNQCd" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20210831_zULrTav5OXI5" title="Convertible preferred stock, shares issued"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20210831_zhdy28fqJitg" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding at May 31, 2022 and August
    31, 2021, respectively</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--CommonStockValue_i03I_pp0p0_zVkcMqYjx5T5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    stock; $<span id="xdx_906_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220531_z8Ewwu6HVj4" title="Common stock, par value"><span id="xdx_901_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210831_zdUbgdIwPlR5" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span>
    par value; <span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_iI_c20220531_zHNClqkp2idk" title="Common stock, shares authorized"><span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_c20210831_zvjF8Piub95k" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">499,000,000</ix:nonFraction></ix:nonFraction></span></span>
    shares authorized; <span id="xdx_904_eus-gaap--CommonStockSharesIssued_iI_c20220531_zmRiDl0dsiM2" title="Common stock, shares issued"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20220531_zPbyipvLHBx8" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,659,073</ix:nonFraction></ix:nonFraction></span></span>
    and <span id="xdx_90D_eus-gaap--CommonStockSharesIssued_iI_c20210831_zispj7g7cEX3" title="Common stock, shares issued"><span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_c20210831_zgy5CRzahsnf" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></ix:nonFraction></span></span>
    shares issued and outstanding at May 31, 2022 and August 31, 2021, respectively</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,659</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,610</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--AdditionalPaidInCapital_i03I_zbpHfevbzEqc" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional
    paid-in capital</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,620,878</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,579,396</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40F_ecustom--CommonStockSubscribedButUnissuedSubscriptionsReceivable_i03I_zmCVS0ofNxx4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    stock to be issued (<span id="xdx_902_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20220531_zGCTrid2ThO7" title="Common stock to be issued, shares"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,308,591</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20210831_z7y28ECcegU3" title="Common stock to be issued, shares"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,622,199</ix:nonFraction></span> shares at May 31, 2022 and August 31, 2021)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:CommonStockSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,096,332</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="NVOS:CommonStockSubscribedButUnissuedSubscriptionsReceivable" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i03I_zq65nT2ybbSe" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
    comprehensive income</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,015,993</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">991,077</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--RetainedEarningsAccumulatedDeficit_i03I_zNsdMd0z8Cui" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated
    deficit</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,391,082</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,969,274</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_405_eus-gaap--StockholdersEquity_i03TI_zaxT7muMjFFe" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    Novo Integrated Sciences, Inc. stockholders&#8217; equity</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,372,780</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,864,416</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--MinorityInterest_i02I_zOs4eXBU0hPh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Noncontrolling
    interest</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,187</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,261</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_40D_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_i02TI_zrg0Qn01pMP6" 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-left: 20pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    stockholders&#8217; equity</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,427,967</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,804,155</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_zQTwf4baR8ge" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; padding-left: 20pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</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">&#160;</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"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,792,814</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,958,281</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 197; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New 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="aw_002"></span>CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS</b></span></p>

<p style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the Three and Nine Months Ended May 31, 2022 and 2021 (unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" id="xdx_302_113_z0h0Eu7r36qc" summary="xdx: Statement - Condensed Consolidated Statements of Operations and Comprehensive Loss" 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">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_495_20220301__20220531_zioeAtEZQozh" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49F_20210301__20210531_zT7VKlQuPBCb" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20210901__20220531_z0Ph5M7ysLv5" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" id="xdx_499_20200901_20210531" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="6" 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">Three
    Months Ended</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="6" 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">Nine
    Months Ended</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(unaudited)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(unaudited)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(unaudited)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(unaudited)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz9Vb_z9a6XHdL3a24" 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">Revenues</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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,851,883</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,380,974</ix:nonFraction></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">&#160;</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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,883,033</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,612,374</ix:nonFraction></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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--CostOfRevenue_msGPz9Vb_zB9jhO9MHZ8e" 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
    of revenues</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,443,001</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,100,516</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,991,331</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,769,020</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--GrossProfit_iT_zce65MsmR2T5" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,408,882</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,280,458</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,891,702</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,843,354</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingExpensesAbstract_iB_zzvBuVb8WyLl" 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">Operating
    expenses:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--SellingExpense_i01_zg1PrWxdmRxi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Selling
    expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,802</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,381</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,340</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:SellingExpense" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,226</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_i01_zqSPuaYG9XJ9" 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-left: 10pt; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">General
    and administrative expenses</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,601,826</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,680,049</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,542,443</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,324,768</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--OperatingExpenses_i01T_zakHCiMjkbcg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 20pt; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
    operating expenses</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,611,628</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,682,430</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,578,783</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,328,994</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_iT_z25DCUmGzLOf" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss
    from operations</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,202,746</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">401,972</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,687,081</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,485,640</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zm1dhaAWErDb" 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">Non
    operating income (expense)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--InvestmentIncomeInterest_i01_zjWgmDN8D10l" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest
    income</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,355</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,402</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,233</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InvestmentIncomeInterest" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,265</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--InterestExpenseDebtExcludingAmortization_i01N_di_zVbfpONfm6X4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Interest
    expense</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">513,398</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,701</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,808,310</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:InterestExpenseDebtExcludingAmortization" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,590</ix:nonFraction></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_40F_eus-gaap--AmortizationOfDebtDiscountPremium_i01N_di_ziaUvqisyYKc" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization
    of debt discount</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,133,890</ix:nonFraction></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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2449">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,654,752</ix:nonFraction></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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2451">-</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_i01_zhhaG0jh7HP7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Foreign
    currency transaction gains (losses)</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,654</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2454">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">303,714</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2456">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_i01T_zlttWhBbJQyg" 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-left: 20pt; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total
    other income (expense)</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,541,279</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,299</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,741,543</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">43,325</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_zdIV21LPvAX6" 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">Loss
    before income taxes</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,744,025</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">415,271</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,428,624</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,528,965</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_zpYnCjjmZ704" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
    tax expense</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2468">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2469">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2470">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl2471">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--ProfitLoss_iT_z1M8OYTy533i" 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">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,744,025</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">415,271</ix:nonFraction></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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,428,624</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,528,965</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zvXPKrR7ZJD1" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    income (loss) attributed to noncontrolling interest</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,029</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,084</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,816</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,438</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_zSWi0XOKjQRf" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss attributed to Novo Integrated Sciences, Inc.</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,810,054</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">411,187</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,421,808</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,522,527</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zcryE4fOsfYa" 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">Comprehensive
    loss:</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--ProfitLoss_iT_zTcmaFI8iBui" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,744,025</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">415,271</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,428,624</ix:nonFraction></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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,528,965</ix:nonFraction></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_40F_eus-gaap--OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_zv5EuGQCnYdl" 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-left: 10pt; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Foreign
    currency translation gain</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,711</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">123,521</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,916</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">176,349</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--ComprehensiveIncomeNetOfTax_iT_zkCUmIIlD3vh" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Comprehensive
    loss:</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,730,314</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">291,750</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,403,708</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,352,616</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_z1DBQshsVzu6" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted
    average common shares outstanding - basic and diluted</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">29,817,999</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,298,866</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">28,498,414</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">24,192,998</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--EarningsPerShareBasic_zOVSvBk1ChWi" 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; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss per common share - basic and diluted</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.13</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.37</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.10</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 198; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New 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="aw_003"></span><b>CONDENSED
CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217; EQUITY</b></span></p>

<p style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the Three and Nine Months Ended May 31, 2022 and 2021 (unaudited)</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_304_114_zYzpj2rx3Xgg" summary="xdx: Statement - Condensed Consolidated Statements of Stockholders&apos; Equity" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4BD_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zXYq8Ny9xPv7" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_zAztPh596Ji2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Capital</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_custom--CommonStockToBeIssuedMember_zNet9QfLjbyb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Be
    Issued</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4BC_us-gaap--StatementEquityComponentsAxis_us-gaap--AccumulatedOtherComprehensiveIncomeMember_zeeMWH5QtKx" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Income</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zruAiHv80zBb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Deficit</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_custom--TotalNovoStockholdersEquityMember_zylcuJkUHXw2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zHULkw7PdYYg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" id="xdx_4B5_zxjLry0rtc98" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Additional</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Other</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Novo</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common
    Stock</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Paid-in</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Stock
    To</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Comprehensive</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Accumulated</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Stockholders&#8217;</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Noncontrolling</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Total</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Shares</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Amount</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Capital</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Be
    Issued</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Income</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Deficit</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Interest</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Equity</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_439_c20210901__20211130_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_z1wi2DSQfqcb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, August
    31, 2021</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_985_eus-gaap--SharesOutstanding_iS_c20210901__20211130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVKVLBolIoVc" title="Beginning balance, shares" style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,610</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,579,396</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,236,607</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">991,077</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,969,274</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,864,416</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,261</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="width: 4%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,804,155</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zpYaQaWQAHE7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for services</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210901__20211130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOZeQWYKcyZ4" title="Common stock for services, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,715</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2531">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2532">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2533">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,750</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,750</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40D_ecustom--CommonStockIssuedToBeHeldInEscrow_zs0mVrPV35x1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued as collateral
    and held in escrow</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_987_ecustom--CommonStockSharesIssuedToBeHeldInEscrow_c20210901__20211130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zqb3jMVrqvc" title="Common stock issued as collateral and held in escrow, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockSharesIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="NVOS:CommonStockIssuedToBeHeldInEscrow" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2542">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2543">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2544">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2545">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2546">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2547">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--StockIssuedDuringPeriodValuePurchaseOfAsset_zJjIfFHfDFHd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock to be issued for
    purchase of Terragenx</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2551">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2552">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2554">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2555">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,311</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValuePurchaseOfAsset" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,081,236</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_zTz9k0FlJ3Mg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock to be issued for
    purchase of Mullin assets</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2561">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2563">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2564">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2566">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_zx6zhzZqRdjk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Value of warrants issued with
    convertible notes</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2569">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295,824</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2571">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2572">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2573">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295,824</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2575">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295,824</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zEAaVCWtwjak" style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fair value of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2578">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,135</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2580">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2581">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2582">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,135</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2584">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,135</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_zQ6gP0HcEmR5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Foreign currency translation
    loss</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2587">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2588">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2589">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">103,533</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2591">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">103,533</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">855</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">104,388</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr id="xdx_404_eus-gaap--ProfitLoss_z6kmhnL8LpKk" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2596">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2597">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2598">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2599">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,806,587</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,806,587</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">9,808</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012021-11-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,816,395</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_439_c20211201__20220228_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zGRkHWuY1Kqc" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, November 30, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98A_eus-gaap--SharesOutstanding_iS_c20211201__20220228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPrJjdVctnqa" title="Beginning balance, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">28,645,144</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,645</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,092,070</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,409,457</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">887,544</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">22,775,861</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,641,855</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,387</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,668,242</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_z0SfypHi0sz" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for services</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20211201__20220228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zKqYGwnzwoXi" title="Common stock for services, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">297,760</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2618">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2619">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2620">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">298,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2622">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-12-012022-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">298,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AdjustmentsToAdditionalPaidInCapitalWarrantIssued_zQVYUJv0JSMi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Value of warrants issued with
    convertible notes</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2627">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,257,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2629">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2630">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2631">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,257,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2633">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalWarrantIssued" contextRef="From2021-12-012022-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,257,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zBJt0Zf6RRic" style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fair value of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2636">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,427</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2638">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2639">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2640">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,427</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2642">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2021-12-012022-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,427</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_zHPA7QGrEgfk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Foreign currency translation
    gain</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2645">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2646">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2647">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">114,738</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2649">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">114,738</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">355</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-12-012022-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">115,093</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--ProfitLoss_zgRknb0jII3i" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2654">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2655">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2656">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2657">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,805,167</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,805,167</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">63,037</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-12-012022-02-28" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,868,204</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_434_c20220301__20220531_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zawmKJbGYN3f" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, February 28, 2022</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesOutstanding_iS_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zGyqUwmt5CB2" title="Beginning balance, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2022-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">28,885,144</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,885</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,691,723</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,409,457</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,002,282</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,581,028</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,551,319</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">36,295</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,515,024</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zxJGRsj9BXOh" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for services</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_983_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWlkLDLXdIDi" title="Common stock for services, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">125,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">125</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">313,875</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2676">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2677">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2678">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">314,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2680">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">314,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zRLFzhotbTS4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for conversion
    of convertible notes</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2hlZPlmKw58" title="Common stock for conversion of convertible notes, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">623,929</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">624</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,247,225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2687">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2688">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,247,849</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2691">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,247,849</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_z4ha4TlfZ6z4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHyCVSsbBcvf" title="Common stock for acquisition, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,703,200</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2698">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2699">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2700">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2702">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--CommonStockToBeIssuedForAcquisitions_zmnfb58CtyEc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock to be issued for
    acquisitions</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2707">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2708">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">260,625</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2710">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2711">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">260,625</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,402</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForAcquisitions" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">286,027</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_z514lBZtaEP1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Issuance of common stock to
    be issued</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHT1C1eBUuAc" title="Issuance of common stock to be issued, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">225,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">573,525</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2022-03-012022-05-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">573,750</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2720">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2721">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2722">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition_zYPOMW8bimHc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fair value of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2727">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,330</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2729">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2730">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2731">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,330</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2733">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,330</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_zUPGWSzocsN9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Foreign currency translation
    gain</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2736">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2737">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2738">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,711</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2740">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,711</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">51</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,762</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--ProfitLoss_ztNJfNjmH999" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2745">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2746">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2747">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2748">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,810,054</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,810,054</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,029</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,744,025</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_435_c20220301__20220531_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_z3PMqN8ApkUk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    May 31, 2022</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_984_eus-gaap--SharesOutstanding_iE_c20220301__20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zItwYD7PkA2b" title="Ending balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,659,073</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,659</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,620,878</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,096,332</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,015,993</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,391,082</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,372,780</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,187</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,427,967</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_437_c20200901__20201130_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zEK5iUlCg81a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, August 31, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_986_eus-gaap--SharesOutstanding_iS_c20200901__20201130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_za52IDtTHc72" title="Beginning balance, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,466,236</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,905,454</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2767">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,199,696</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">16,507,127</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,621,489</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">49,859</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,571,630</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zz0Kqbdlbsmj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for cash</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200901__20201130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zuUoHzAf39q5" title="Common stock issued for cash, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,905</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">91,978</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2778">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2779">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2780">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2782">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2020-09-012020-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">92,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zwbd2TzlL7W9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for services</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200901__20201130__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zb6PuYd0F4Ni" title="Common stock issued for services, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">65,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">247,935</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2789">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2790">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2791">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">248,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2793">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2020-09-012020-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">248,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_zNQIFGkS2oTa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Foreign currency translation
    gain</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2798">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2799">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2800">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,596</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2802">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,596</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">225</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-09-012020-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,371</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--ProfitLoss_zW9t9T4dy5N1" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2807">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2808">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2809">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2810">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">771,470</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">771,470</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,633</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012020-11-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,103</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_439_c20201201__20210228_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zjalNlUv59c7" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, November 30, 2020</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98C_eus-gaap--SharesOutstanding_iS_c20201201__20210228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztcY94Jf0qv" title="Beginning balance, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,553,141</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,553</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,245,367</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2818">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,210,292</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,278,597</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,200,615</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">51,717</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2020-11-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,148,898</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40F_ecustom--StockIssuedDuringPeriodValueStockOptionExercised_zeM49EftMaU2" style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Exercise of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98C_ecustom--StockIssuedDuringPeriodSharesStockOptionExercised_c20201201__20210228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgT9EfU5O4Ok" title="Exercise of stock options, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodSharesStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">7,500</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,992</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2829">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2830">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockOptionExercised" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40B_ecustom--CommonStockIssuedForIntellectualProperty_zsvNIPOP4bPj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for intellectual
    property</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_985_ecustom--CommonStockIssuedForIntellectualPropertyShares_c20201201__20210228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIqbPaVG5wU3" title="Common stock issued for intellectual property, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualPropertyShares" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">240,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">875,760</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2840">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2841">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2842">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2844">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockIssuedForIntellectualProperty" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueEmployeeBenefitPlan_z1MCKQfU7061" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock to be issued for
    services rendered</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2849">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2850">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">375,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2852">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2853">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">375,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2855">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueEmployeeBenefitPlan" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">375,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40D_ecustom--StockIssuedDuringPeriodValueStockSplits_zDHhPYKQP5ej" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Rounding due to stock split</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockSplits_c20201201__20210228__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zewxTGaV0AJc" title="Rounding due to stock split, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">957</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="NVOS:StockIssuedDuringPeriodValueStockSplits" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2860">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2861">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2862">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2863">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2864">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2865">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40C_ecustom--FairValueOfVestedStockOption_zaNV7LikmRu8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fair value of vested stock
    options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2869">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,215</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2871">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2872">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2873">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,215</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2875">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:FairValueOfVestedStockOption" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,215</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_ziEtCumpgLc2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Foreign currency translation</span></p>
                                 <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">gain</span></p></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2878">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2879">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2880">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,232</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2882">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,232</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">965</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,267</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--ProfitLoss_z1VrWhmCQS7c" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2887">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2888">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2889">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2890">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,339,870</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,339,870</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">721</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-12-012021-02-28" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,340,591</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_436_c20210301__20210531_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zQacnc0ILmNa" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance, February 28, 2021</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98C_eus-gaap--SharesOutstanding_iS_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zISZgUZ9YYf4" title="Beginning balance, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">23,801,598</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,802</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,155,333</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">375,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,252,524</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,618,467</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,188,192</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">53,403</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-02-28" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,134,789</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_zIrqdFBCkjs5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock for services</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpvzMS0gqfG8" title="Common stock for services, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">374,900</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" contextRef="From2021-03-012021-05-31_custom_CommonStockToBeIssuedMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">375,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2910">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2911">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2912">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2913">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2914">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zK8L1magPRs8" title="Common stock issued for acquisition, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">189,796</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,647</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2920">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2921">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2922">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,837</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2924">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">430,837</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_40E_ecustom--CommonStockToBeIssuedForServicesRendered_z1oE9EMsB221" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for services
    rendered</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockToBeIssuedForServicesRenderedShares_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOGNE8iMKxJ4" title="Common stock to be issued for services rendered, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRenderedShares" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">9,913</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,163</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2931">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2932">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2933">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,172</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2935">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="NVOS:CommonStockToBeIssuedForServicesRendered" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,172</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--StockIssuedDuringPeriodValueNewIssues_zBiaMKYO5qK2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Common stock issued for cash,
    net of offering costs</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfRMGxngShJd" title="Common stock issued for cash, net of offering costs, shares" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,388,050</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,388</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,233,192</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2942">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2943">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2944">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,235,580</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2946">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,235,580</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--AdjustmentsToAdditionalPaidInCapitalMarkToMarket_zbphNWPo7AIj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Fair value of vested stock
    options</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2951">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,640</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2953">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2954">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2955">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,640</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2957">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalMarkToMarket" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,640</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest_ziA5yVIypWWj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Tims New Roman, Times, Serif; font-size: 8pt">Foreign currency translation</span></p>
                                 <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">gain</span></p></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2960">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2961">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2962">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">123,521</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2964">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">123,521</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,143</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationAdjustmentTaxPortionAttributableToNoncontrollingInterest" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">120,378</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--ProfitLoss_zW1WrBGMXad" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Net
    loss</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2969">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2970">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2971">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2972">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">411,187</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">411,187</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,084</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">415,271</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  <tr id="xdx_434_c20210301__20210531_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zKMMNPdcGmX9" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">Balance,
    May 31, 2021</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesOutstanding_iE_c20210301__20210531__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxm9DbJPbJSa" title="Ending balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,489,357</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,489</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,297,875</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><span style="-sec-ix-hidden: xdx2ixbrl2980">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,376,045</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">19,029,654</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_custom_TotalNovoStockholdersEquityMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,670,755</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">(<ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31_us-gaap_NoncontrollingInterestMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,630</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,610,125</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 8pt">The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 199; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New 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="aw_004"></span>CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS</b></span></p>

<p style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the Nine Months Ended May 31, 2022 and 2021 (unaudited)</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">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_309_112_zcTRwszOop75" summary="xdx: Statement - Condensed Consolidated Statements of Cash Flows" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="display: none; vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49C_20210901__20220531_zTTAca0r7yy7" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20200901__20210531_zBhpGSWC5xn1" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    </span><span style="font-family: Times New Roman, Times, Serif">Months Ended</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2022</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">2021</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(unaudited)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(unaudited)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zX8mVaOxVnB6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM OPERATING
    ACTIVITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--ProfitLoss_i01_z2A9m93FK32g" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Net loss</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,428,624</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,528,965</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_400_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zszjgH25td73" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Adjustments to reconcile
    net loss to net cash used in operating
    activities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--DepreciationAndAmortization_i02_zhsFACkoALOd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Depreciation and amortization</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,349,434</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,118,925</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_ecustom--FairValueOfVestedStockOptions_i02N_di_zQ0DN55pNsS5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Fair value of vested stock
    options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:FairValueOfVestedStockOptions" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">289,892</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:FairValueOfVestedStockOptions" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">88,855</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_ecustom--CommonStockIssuedForServices_i02_zLFaBUHjPkNj" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock issued for
    services</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForServices" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">676,750</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForServices" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">660,172</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingLeaseExpense_i02_z7XvpHVnIt48" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating lease expense</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">418,188</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">467,864</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--AmortizationOfDebtDiscountPremium_i02_z9TVwwv3TmL4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amortization of debt discount</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,654,752</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--ForeignCurrencyTransactionLossBeforeTax_i02_zEHbnqvUZdT2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Foreign currency transaction
    losses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyTransactionLossBeforeTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">303,714</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3014">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_z0Jog9gPEfvh" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 30pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Changes in operating assets
    and liabilities:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_zQbBs97q7GVa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,650,069</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">543,213</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--IncreaseDecreaseInInventories_i02N_di_zxfd0YNjpsH1" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt"><span style="font-family: Times New Roman, Times, Serif">Inventory</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">263,539</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3023">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_zZDEnx4jDyi6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses and other
    current assets</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,632</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">143,590</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_402_eus-gaap--IncreaseDecreaseInAccountsPayable_i02_zUWkKXjPT7w5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayable" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">117,056</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayable" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">97,659</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccruedLiabilities_i02_zEWqt0RT0NLh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accrued expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccruedLiabilities" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">68,871</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccruedLiabilities" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">64,513</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInInterestPayableNet_i02_z1yBRJplwiYl" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 40pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accrued interest</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInInterestPayableNet" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">598,904</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:IncreaseDecreaseInInterestPayableNet" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,455</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_i02_zLP5qprFTCW9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 40pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    lease liability</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">406,862</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOperatingLeaseLiability" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">460,063</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_zBf6NwGeTzP8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash used in operating
    activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,559,907</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">279,280</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zo6Z5bm71PE1" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM INVESTING
    ACTIVITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_zaHBfLpFAOk4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Purchase of property and
    equipment</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190,973</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">201,369</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40C_ecustom--PaymentsForProceedsCashFromAcquisition_i01_zal5lYtLnx83" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash acquired from (paid
    for) acquisition</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:PaymentsForProceedsCashFromAcquisition" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">57,489</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="NVOS:PaymentsForProceedsCashFromAcquisition" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_402_ecustom--PaymentOnOtherReceivable_i01_zA0pjC7Qgdjd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Payment on other receivable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:PaymentOnOtherReceivable" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">296,138</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3053">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--PaymentsForProceedsFromLoansReceivable_i01N_di_zat22rtikBE4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Amounts
    loaned for other receivables</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3055">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:PaymentsForProceedsFromLoansReceivable" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">470,040</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_zzvYEYx6pkee" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash provided by
    (used in) investing activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">162,654</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">681,409</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zeuSUNq32Cu3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH FLOWS FROM FINANCING
    ACTIVITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--RepaymentsOfRelatedPartyDebt_i01N_di_zIxlvc2P3JOk" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayments to related parties</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,932</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">177,534</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_409_ecustom--RepaymentsOfFinanceLeases_i01N_di_z2qJOyxaxG9g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayments of finance leases</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="NVOS:RepaymentsOfFinanceLeases" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,797</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3068">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--RepaymentsOfNotesPayable_i01N_di_zoCd97qVlGG" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Repayments of notes payable</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,430,794</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3071">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--ProceedsFromIssuanceOfCommonStock_i01_zXUdDqJhDHXf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Proceeds from the sale
    of common stock, net of offering costs</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3073">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfCommonStock" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,327,580</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--ProceedsFromStockOptionsExercised_i01_z53OD6QYM8Fi" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Proceeds from exercise
    of stock options</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3076">-</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProceedsFromStockOptionsExercised" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--ProceedsFromConvertibleDebt_i01_zJO0o14jFBFb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Proceeds
    from issuance of convertible notes, net</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ProceedsFromConvertibleDebt" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,270,000</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3080">-</span></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_zzxS6vsve3T9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Net cash provided by
    financing activities</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,802,477</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,162,046</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_z2hMUdaXlNG1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Effect of exchange rate
    changes on cash and cash equivalents</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,940</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,970</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_zujxZkMzvi" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">NET INCREASE IN CASH AND CASH EQUIVALENTS</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,384,284</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,299,327</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_ziVGXDenaMna" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">CASH
    AND CASH EQUIVALENTS, BEGINNING OF PERIOD</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,293,162</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,067,718</ix:nonFraction></span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zSNGewPqYfs2" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">CASH
    AND CASH EQUIVALENTS, END OF PERIOD</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,677,446</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,367,045</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--SupplementalCashFlowInformationAbstract_iB_z36CzGhw5nib" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">CASH PAID FOR:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--InterestPaidNet_i01_zTg8N4aWwXKi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Interest</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,294,912</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,183</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxesPaidNet_i01_zQ9jBayATv8g" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Income
    taxes</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3103">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3104">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--NoncashInvestingAndFinancingItemsAbstract_iB_zH7RyC8tw9C" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif">SUPPLEMENTAL NON-CASH INVESTING
    AND FINANCING ACTIVITIES:</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_ecustom--CommonStockIssuedForIntangibleAssets_i01_zcVOkiAacFk2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Common
    stock to be issued for intangible assets</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForIntangibleAssets" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,925</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForIntangibleAssets" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">876,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--CommonStockIssuedForAcquisitionOfAssets_i01_z4bCLoEDELN1" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Common
    stock to be issued for acquisitions</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForAcquisitionOfAssets" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,244,550</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3113">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_ecustom--CommonStockIssuedForAcquisition_i01_pp0p0_zlBemhJJuYo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Common
    stock issued for acquisition</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForAcquisition" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:CommonStockIssuedForAcquisition" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">430,837</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--ConversionOfConvertibleNotesPayableAndAccruedInterestToCommonStock_i01_pp0p0_zZlYHnZYKzUg" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Conversion
    of convertible notes payable and accrued interest to common stock</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ConversionOfConvertibleNotesPayableAndAccruedInterestToCommonStock" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,247,849</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3119">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 200; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p id="xdx_045_c20210901__20220531_zAGGzRv4uJAd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOVO
INTEGRATED SCIENCES, INC.</b></span></p>

<p style="font: 10pt Times New 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="aw_005"></span><b>NOTES
TO CONDENSED 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>For
the Nine Months Ended May 31, 2022 and 2021 (unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock"><p id="xdx_80E_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zfH5E3IsuM6" style="font: 10pt Times New 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_zPbTwF3OFDT8">Organization and Basis of Presentation</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">&#160;</span></p>

<p style="font: 10pt Times New 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="text-decoration: underline">Organization
and Line of Business</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novo
Integrated Sciences, Inc. (&#8220;Novo Integrated&#8221; or the &#8220;Company&#8221;) was incorporated in Delaware on November 27, 2000,
under the name Turbine Truck Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July
12, 2017, the Company&#8217;s name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the &#8220;Company,&#8221;
&#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; refer to Novo Integrated and its consolidated subsidiaries.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that &#8220;decentralizing&#8221; healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and how it will be delivered
in the future. Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for
a shift of the patient/practitioner relationship to the patient&#8217;s home and away from on-site visits to primary medical centers
with mass-services. This acceleration of &#8220;ease-of-access&#8221; in the patient/practitioner interaction for non-critical care diagnosis
and subsequent treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more
cost-effective and efficient healthcare distribution.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">First
    Pillar &#8211; Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Second
    Pillar &#8211; Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company&#8217;s services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient&#8217;s
    home.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Third
    Pillar &#8211; Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company&#8217;s science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 25, 2017 (the &#8220;Effective Date&#8221;), we entered into a Share Exchange Agreement (the &#8220;Share Exchange Agreement&#8221;)
by and between (i) Novo Integrated; (ii) Novo Healthnet Limited, a wholly owned subsidiary of the Company (&#8220;NHL&#8221;), (iii)
ALMC-ASAP Holdings Inc. (&#8220;ALMC&#8221;); (iv) Michael Gaynor Family Trust (the &#8220;MGFT&#8221;); (v) 1218814 Ontario Inc. (&#8220;1218814&#8221;)
and (vi) Michael Gaynor Physiotherapy Professional Corp. (&#8220;MGPP,&#8221; and together with ALMC, MGFT and 1218814, the &#8220;NHL
Shareholders&#8221;). Pursuant to the terms of the Share Exchange Agreement, Novo Integrated agreed to acquire, from the NHL Shareholders,
all of the shares of both common and preferred stock of NHL held by the NHL Shareholders in exchange for the issuance, by Novo Integrated
to the NHL Shareholders, of Novo Integrated common stock such that following the closing of the Share Exchange Agreement, the NHL Shareholders
would own <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20170423__20170425__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NHLMember_zhtiaCalqZze" title="Number of restricted shares of common stock, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2017-04-232017-04-25_custom_ShareExchangeAgreementMember_custom_NHLMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">16,779,741</ix:nonFraction></span> restricted shares of Novo Integrated common stock, representing <span id="xdx_90C_ecustom--PercentageOfCommonStockIssuedAndOutstanding_pid_dp_uPure_c20170423__20170425__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__dei--LegalEntityAxis__custom--NHLMember_zq8GJhMBcaod" title="Percentage of common stock issued and outstanding"><ix:nonFraction name="NVOS:PercentageOfCommonStockIssuedAndOutstanding" contextRef="From2017-04-232017-04-25_custom_ShareExchangeAgreementMember_custom_NHLMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">85</ix:nonFraction></span>% of the issued and outstanding Novo Integrated
common stock, calculated including all granted and issued options or warrants to acquire Novo Integrated common stock as of the Effective
Date, but to exclude shares of Novo Integrated common stock that are subject to a then-current Regulation S offering that was undertaken
by Novo Integrated (the &#8220;Exchange&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 201; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated. The Exchange was accounted
for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated Sciences, Inc. Accordingly,
the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity. The historical financial statements
presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization and not as a business combination;
therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets of the legal acquirer, Novo Integrated
Sciences, Inc., were $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pp0p0_c20170507__20170509__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_z004ePlhX71i" title="Common stock issued in connection with reverse merger transaction"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2017-05-072017-05-09_srt_ParentCompanyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,904</ix:nonFraction></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">&#160;</span></p>

<p style="font: 10pt Times 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>Reverse
Stock Split</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">&#160;</span></p>

<p style="font: 10pt Times 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 1, 2021, <span id="xdx_90B_eus-gaap--StockholdersEquityReverseStockSplit_c20210129__20210201_zI69neLHPUwi"><ix:nonNumeric contextRef="From2021-01-292021-02-01" name="us-gaap:StockholdersEquityReverseStockSplit">the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every
10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded
up to the next higher whole share.</ix:nonNumeric></span> Unless otherwise noted, the share and per share information in this report have been retroactively
adjusted to give effect to the 1-for-10 reverse stock split.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New 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="text-decoration: underline">Impact
of COVID-19</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">&#160;</span></p>

<p style="font: 10pt Times 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, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients. Commencing in May 2020, the Company was able to begin providing some services, and was fully operational again in June 2020.
As of May 31, 2022, all corporate clinics were open and operational, with staffing shortages in some facilities due to ongoing COVID-19
residual impact, while following all mandated guidelines and protocols from Health Canada, the Ontario Ministry of Health, and the respective
disciplines&#8217; regulatory Colleges to ensure a safe treatment environment for our staff and clients, and our eldercare operations
are fully operational. In addition, Acenzia Inc. (&#8220;Acenzia&#8221;), Terragenx Inc. (&#8220;Terragenx&#8221;), PRO-DIP, LLC (&#8220;PRO-DIP&#8221;),
and Clinical Consultants International LLC (&#8220;CCI&#8221;), each of which is a wholly owned subsidiary of Novo Integrated, are open
and fully operational, with staffing shortages due to ongoing COVID-19 residual impact, while following all local, state, provincial,
and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
The Company intends to commence pilot projects for each joint venture in the period ended August 31, 2022. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
all of the Company&#8217;s business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company&#8217;s operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced 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">&#160;</span></p>

<p style="font: 10pt Times 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
more on the financial impact of COVID-19 on the Company, see &#8220;&#8212;Liquidity and Capital Resources&#8212;Financial Impact of
COVID-19&#8221; of this quarterly report on Form 10-Q.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 202; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times 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>Basis
of Presentation</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">&#160;</span></p>

<p style="font: 10pt Times 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 condensed consolidated financial statements were prepared by the Company pursuant to the rules and regulations
of the Securities and Exchange Commission (the &#8220;SEC&#8221;) and in conformity with accounting principles generally accepted in
the United States of America (&#8220;U.S. GAAP&#8221;) for interim financial information and the instructions to Form 10-Q and Article
10 of Regulation S-X. The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which
in the opinion of management, are necessary to fairly state the Company&#8217;s financial position, the results of its operations, and
cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared
in accordance with U.S. GAAP were omitted pursuant to such rules and regulations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 information contained in this report should be read in conjunction with our Annual Report on Form 10-K for the fiscal year
ended August 31, 2021, that the Company filed on December 14, 2021. The results of operations for the nine months ended May 31, 2022
are not necessarily indicative of the results for the fiscal year ending August 31, 2022. The Company&#8217;s Canadian subsidiaries&#8217;
functional currency is the Canadian Dollar (&#8220;CAD&#8221;); however, the accompanying unaudited condensed consolidated financial
statements were translated and presented in United States Dollars (&#8220;$&#8221; or &#8220;USD&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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>Foreign
Currency Translation</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">&#160;</span></p>

<p style="font: 10pt Times 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
accounts of the Company&#8217;s Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD
in accordance with the Financial Accounting Standards Board (the &#8220;FASB&#8221;) Accounting Standards Codification (&#8220;ASC&#8221;)
Topic 830, <i>Foreign Currency Transaction</i>, with the CAD as the functional currency. According to ASC Topic 830, all assets and liabilities
are translated at the exchange rate on the balance sheet date, stockholders&#8217; equity is translated at historical rates and statement
of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported
under other comprehensive income in accordance with ASC Topic 220, <i>Comprehensive Income</i>. Gains and losses resulting from the translations
of foreign currency transactions and balances are reflected in the condensed consolidated statement of operations and comprehensive loss.
The following table details the exchange rates used for the respective periods:</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfIntercompanyForeignCurrencyBalancesTextBlock_z60TXk0dMii8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8BD_zeaYD1wzS23g" style="display: none">Schedule of Foreign Currency Translation, Exchange Rate Used</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May
    31, 2022</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May
    31, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August
    31, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Period end: CAD to USD exchange
    rate</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20220531__us-gaap--AwardDateAxis__custom--PeriodEndMember_zYhuMAAsYxL6" title="Foreign currency exchange rate" style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2022-05-31_custom_PeriodEndMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7910</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210531__us-gaap--AwardDateAxis__custom--PeriodEndMember_z0o9WEGYtRC1" title="Foreign currency exchange rate" style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-05-31_custom_PeriodEndMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.8284</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210831__us-gaap--AwardDateAxis__custom--PeriodEndMember_znyE9ULeb3kj" title="Foreign currency exchange rate" style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-08-31_custom_PeriodEndMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7917</ix:nonFraction></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Average period: CAD to USD exchange rate</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20220531__us-gaap--AwardDateAxis__custom--AveragePeriodMember_zl8SpbegL4Je" title="Foreign currency exchange rate" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2022-05-31_custom_AveragePeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7897</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_981_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210531__us-gaap--AwardDateAxis__custom--AveragePeriodMember_zEja8K1tySP6" title="Foreign currency exchange rate" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-05-31_custom_AveragePeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7834</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--ForeignCurrencyExchangeRateTranslation1_iI_uPure_c20210831__us-gaap--AwardDateAxis__custom--AveragePeriodMember_zbdMC69iOSik" title="Foreign currency exchange rate" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ForeignCurrencyExchangeRateTranslation1" contextRef="AsOf2021-08-31_custom_AveragePeriodMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.7885</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80B_eus-gaap--SignificantAccountingPoliciesTextBlock_zVnztjXszUok" style="font: 10pt Times New 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 &#8211; <span id="xdx_82C_zSdnZY5x89Wh">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">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_846_eus-gaap--UseOfEstimates_zbCySsmPQoac" style="font: 10pt Times 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><span id="xdx_86B_zVt8CFHVCHn6">Use
of Estimates</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 condensed consolidated financial statements in conformity with U.S. 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 unaudited
condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company
regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience
and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments
about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
This applies in particular to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful receivables,
allowance for slow moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by
the Company may differ materially and adversely from the Company&#8217;s estimates. To the extent there are material differences between
the estimates and the actual results, future results of operations will be affected.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 203; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_za95HpbaAt26" style="font: 10pt Times 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><span id="xdx_869_zW8gDexs2N59">Principles
of Consolidation</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 condensed consolidated financial statements include the accounts of the Company and entities it controls including
its wholly owned subsidiaries, NHL, Acenzia, Novomerica Health Group, Inc. (&#8220;NHG&#8221;), Novo Healthnet Rehab Limited, Novo Assessments
Inc., PRO-DIP, a <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20220531__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--TerrengenxMember_zvCBQFtodRj6" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-05-31_custom_TerrengenxMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction></span>% controlling interest in Terragenx, a <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20220531__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CanadaCorpMember_z9mvq8RGd41j" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50.1</ix:nonFraction></span>% controlling interest in 12858461 Canada Corp, an <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20220531__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoHealthnetKemptvilleCentreIncMember_zrIfUusC6Wx1" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-05-31_custom_NovoHealthnetKemptvilleCentreIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">80</ix:nonFraction></span>% controlling interest
in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL, Clinical Consultants
International, LLC and a <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20220531__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoEarthTherapeuticsIncMember_z2W1g3iINKWa" title="Equity method investment, ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-05-31_custom_NovoEarthTherapeuticsIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction></span>% controlling interest in Novo Earth Therapeutics Inc. (currently inactive).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
entity is controlled when the Company has the ability to direct the relevant activities of the entity, has exposure or rights to variable
returns from its involvement with the entity, and is able to use its power over the entity to affect its returns from the entity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
or loss and each component of other comprehensive income (&#8220;OCI&#8221;) are attributed to the shareholders of the Company and to
the noncontrolling interests. Total comprehensive loss is attributed to the shareholders of the Company and to the noncontrolling interests
even if this results in the non-controlling interests having a deficit balance on consolidation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:NoncontrollingInterestDisclosurePolicyTextBlock"><p id="xdx_841_ecustom--NoncontrollingInterestDisclosurePolicyTextBlock_zdpWWXYHAQ8j" style="font: 10pt Times 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><span id="xdx_868_zEdK0856Y7sb">Noncontrolling
Interest</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 follows FASB ASC Topic 810, <i>Consolidation,</i> which governs the accounting for and reporting of non-controlling interests
(&#8220;NCIs&#8221;) in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this
standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and
decreases in the parent&#8217;s ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions
or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation
might result in a deficit balance.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
net income (loss) attributed to the NCI is separately designated in the accompanying condensed consolidated statements of operations
and comprehensive loss.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_84A_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zA8JsSrQkZLg" style="font: 10pt Times 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><span id="xdx_862_zvkKnl3ZxKr2">Cash
Equivalents</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 purpose of the condensed consolidated statements of cash flows, cash equivalents include time deposits, certificate of deposits,
and all highly liquid debt instruments with original maturities of three months or less.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:TradeAndOtherAccountsReceivablePolicy"><p id="xdx_844_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zCs428zImk79" style="font: 10pt Times 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><span id="xdx_86E_zL9NJk294HA5">Accounts
Receivable</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends, and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of
May 31, 2022, and August 31, 2021, the allowance for uncollectible accounts receivable was $<span id="xdx_90A_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_pp0p0_c20220531_zzJ7cwzw1tl9" title="Allowance for uncollectible accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">705,384</ix:nonFraction></span> and $<span id="xdx_90D_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iI_pp0p0_c20210831_zujNVTheasX7" title="Allowance for uncollectible accounts receivable"><ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,097,628</ix:nonFraction></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">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p id="xdx_84C_eus-gaap--InventoryPolicyTextBlock_zNvMXHxvuYC6" style="font: 10pt Times 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><span id="xdx_864_zvbCrLHIZ7Ma">Inventory</span></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">&#160;</span></p>

<p style="font: 10pt Times 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
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying condensed consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired. As of May 31, 2022 and August 31, 2021, the Company&#8217;s allowance for slow moving or obsolete inventory
was $<span id="xdx_902_ecustom--AllowanceAndObsoleteInventory_iI_pp0p0_c20220531_z3ck7Ojt1Pw8" title="Inventory"><ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,065,777</ix:nonFraction></span> and $<span id="xdx_903_ecustom--AllowanceAndObsoleteInventory_iI_pp0p0_c20210831_zlpPVmqjghV7" title="Inventory"><ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,066,721</ix:nonFraction></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"><i>&#160;</i></span></p>


<ix:exclude><!-- Field: Page; Sequence: 204; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times 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>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy"><p id="xdx_84C_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zi7fjTYNL2Tg" style="font: 10pt Times 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><span id="xdx_86A_z7fBrfoevywg">Other
Receivables</span></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"><i>&#160;</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">Other
receivables are recorded at cost and presented as current or long-term based on the terms of the agreements. Management reviews the collectability
of other receivables and writes off the portion that is deemed to be uncollectible.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_84C_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zIaI5sKSopIc" style="font: 10pt Times 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><span id="xdx_86C_zxaD4kfyXyV3">Property
and Equipment</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives 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">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock"><p id="xdx_89B_ecustom--ScheduleOfEstimatedUsefulLivesOfAssetsTableTextBlock_z81afdqalkR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B4_zy9h72zy82Uh" style="display: none">Schedule of Estimated Useful Lives of Assets</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Building</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zpqItQi6PBwd" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_BuildingMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">30</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold
    improvements</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zaNuz0D8zJt5" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_LeaseholdImprovementsMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember_zdXJ6oADXSHj" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_ClinicalEquipmentMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z8QFY6FcTZ0j" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_ComputerEquipmentMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
    equipment</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zXUY1YagkGU4" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_OfficeEquipmentMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture
    and fixtures</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_dtY_c20210901__20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zCB6bTEfpg6b" title="Property and equipment, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_FurnitureAndFixturesMember" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AA_zjhXcapfVrDc" style="font: 10pt Times 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>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_848_eus-gaap--LesseeLeasesPolicyTextBlock_zjAqLyW2BKGh" style="font: 10pt Times 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><span id="xdx_86E_zOaDbkKOcsta">Leases</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 applies the provisions of ASC Topic 842, <i>Leases</i> which requires lessees to recognize lease assets and lease liabilities
on the balance sheet. The Company determines whether a contract is or contains a lease at inception of the contract and whether that
lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease
to discount lease payments to present value; however, most of the Company&#8217;s leases do not provide a readily determinable implicit
rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p id="xdx_84E_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zdK5W62o2Foi" style="font: 10pt Times 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><span id="xdx_866_zLpWhigFuuO4">Long-Lived
Assets</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 applies the provisions of ASC Topic 360, <i>Property, Plant, and Equipment</i>, which addresses financial accounting and reporting
for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including
right of use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated
by those assets are less than the assets&#8217; carrying amounts. In that event, a loss is recognized based on the amount by which the
carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar
manner, except that fair value is reduced for the cost of disposal. Based on its review at May 31, 2022, the Company believes there was
no impairment of its long-lived assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsIntangibleAssetsPolicy"><p id="xdx_848_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zZribuoAFyc4" style="font: 10pt Times 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><span id="xdx_863_z9wk6dMdpVBk">Intangible
Assets</span></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">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ScheduleOfIntangibleAssetsAmortizedEstimatedUsefulLives"><p id="xdx_89B_ecustom--ScheduleOfIntangibleAssetsAmortizedEstimatedUsefulLives_zAGsV1PchO6e" style="font: 10pt Times 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&#8217;s intangible assets are being amortized over their estimated useful lives 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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_8B3_zOXJKyEvhWB1" style="display: none">Schedule of Intangible Assets Amortized Estimated Useful Lives</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Land
    use rights</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_dtY_c20210901__20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_zZeIILQxdE7j" title="Intangible assets, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_LandUseRightsMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">50</ix:nonNumeric></span>
    years (the lease period)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Software
    license</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_dtY_c20210901__20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_zMtrJqjQm6Ik" title="Intangible assets, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_SoftwareLicenseMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intellectual
    property</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_dtY_c20210901__20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zfqX6AxRGHp7" title="Intangible assets, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_IntellectualPropertyMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer
    relationships</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_dtY_c20210901__20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zL71SbiSbnh" title="Intangible assets, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_us-gaap_CustomerRelationshipsMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">5</ix:nonNumeric></span>
    years</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brand
    names</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_pp0p0_dtY_c20210901__20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_zTDAEQYQS9Ck" title="Intangible assets, estimated lives"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_BrandNamesMember" format="ixt-sec:duryear" name="us-gaap:FiniteLivedIntangibleAssetUsefulLife">7</ix:nonNumeric></span>
    years</span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8AF_zCD2b8P3htL1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets&#8217; carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Based on its reviews at May 31, 2022,
the Company believes there was no impairment of its intangible assets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 205; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:RightofuseAssetsPolicyTextBlock"><p id="xdx_84A_ecustom--RightofuseAssetsPolicyTextBlock_z8JDOqOopNY" style="font: 10pt Times 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><span id="xdx_867_zVWAw3PrDP6d">Right-of-use
Assets</span></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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s right-of-use assets consist of leased assets recognized in accordance with ASC 842, <i>Leases, which </i>requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company&#8217;s
right to use an underlying asset for the lease term and lease liability represents the Company&#8217;s obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of <span id="xdx_906_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20220531_zAe0o1pMT8af" title="Contract lease term"><ix:nonNumeric contextRef="AsOf2022-05-31" format="ixt-sec:durwordsen" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span> or less at inception are not recorded on the condensed consolidated balance
sheets and are expensed on a straight-line basis over the lease term in the condensed consolidated statements of operations and comprehensive
loss. The Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest
rate, the Company uses the Company&#8217;s incremental borrowing rate based on the information available at commencement date in determining
the present value of future payments.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsGoodwillPolicy"><p id="xdx_84E_eus-gaap--GoodwillAndIntangibleAssetsGoodwillPolicy_zBRPSzdtAV81" style="font: 10pt Times 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><span id="xdx_861_zG8T1FUEyQ63">Goodwill</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized
but is subject to annual impairment tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal
year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland
during the fiscal year ended August 31, 2019, Acenzia Inc. during fiscal year ended August 31, 2021 and 12858461 Canada Corp., Fairway
Physiotherapy and Sports Injury Clinic, and Clinical Consultants International LLC during fiscal year ending August 31, 2022. Based on
its review at May 31, 2022, the Company believes there was no impairment of its goodwill. As of August 31, 2021, the Company performed
the required impairment reviews and determined that an impairment charge of $<span id="xdx_904_ecustom--AssetImpairmentChargesGoodwill_c20200901__20210831_zPS2mdx4o2Lh" title="Impairment charges on goodwill"><ix:nonFraction name="NVOS:AssetImpairmentChargesGoodwill" contextRef="From2020-09-012021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,593</ix:nonFraction></span> related to the goodwill for Executive Fitness Leaders
was necessary. The impairment was determined based on the fair value of the acquired business, which was estimated based on a discounted
cash flow valuation model and the projected future cash flows of the underlying business.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_848_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zDUPTFsEjja4" style="font: 10pt Times 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><span id="xdx_86D_z8oLZzH6XSH5">Fair
Value of Financial Instruments</span></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">&#160;</span></p>

<p style="font: 10pt Times 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
certain of the Company&#8217;s financial instruments, including cash and equivalents, accounts receivable, other receivables, accounts
payable and due to related parties, the carrying amounts approximate their fair values due to their short-term maturities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FASB
ASC Topic 820, <i>Fair Value Measurements and Disclosures</i>, requires disclosure of the fair value of financial instruments held by
the Company. FASB ASC Topic 825, <i>Financial Instruments</i>, defines fair value, and establishes a three-level valuation hierarchy
for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported
in the condensed consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a
reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected
realization, low risk of counterparty default and their current market rate of interest. The three levels of valuation hierarchy are
defined 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">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 to the valuation methodology are quoted prices for identical assets or liabilities 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">&#160;</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">&#9679;</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 to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for
    identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly,
    for substantially the full term of the financial instrument.</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">&#160;</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">&#9679;</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 to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement. </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">&#160;</span></p>

<p style="font: 10pt Times 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 analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480, <i>Distinguishing Liabilities
from Equity</i>, and FASB ASC Topic 815, <i>Derivatives and Hedging</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 206; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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
certain financial instruments, the carrying amounts reported in the condensed consolidated balance sheets for cash and cash equivalents,
accounts receivable, current portion of other receivables, and current liabilities, including accounts payable, current portion of notes
payable, due to related parties, current portion of convertible notes payable and current portion of operating and finance lease liabilities,
each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The carrying value of notes
payable approximates their fair values due to current market rate on such debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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 May 31, 2022 and August 31, 2021, respectively, the Company did not identify any financial assets and liabilities required to be presented
on the balance sheet at fair value.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerPolicyTextBlock"><p id="xdx_84A_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_z5H5nROuR5K3" style="font: 10pt Times 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><span id="xdx_860_zGsTilVVARG5">Revenue
Recognition</span></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">&#160;</span></p>

<p style="font: 10pt Times 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&#8217;s revenue recognition reflects the updated accounting policies as per the requirements of Accounting Standards Update (&#8220;ASU&#8221;)
No. 2014-09, <i>Revenue from Contracts with Customers</i> (&#8220;Topic 606&#8221;). As sales are and have been primarily from providing
healthcare services, the Company has no significant post-delivery obligations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from providing healthcare and healthcare related services and product sales are recognized under <i>Topic 606</i> in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">executed
    contracts with the Company&#8217;s customers that it believes are legally enforceable;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">identification
    of performance obligations in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">determination
    of the transaction price for each performance obligation in the respective contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">allocation
    the transaction price to each performance obligation; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">recognition
    of revenue only when the Company satisfies each performance obligation.</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
five elements, as applied to the Company&#8217;s revenue category, are summarized below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Healthcare
    and healthcare related services &#8211; gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider&#8217;s established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">Product
    sales &#8211; revenue is recorded at the point of time of delivery</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments
received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue. Unearned revenue
is included with accrued expenses in the accompanying condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales
returns and allowances were insignificant for the periods ended May 31, 2022 and 2021. The Company does not provide unconditional right
of return, price protection or any other concessions to its customers.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_841_eus-gaap--IncomeTaxPolicyTextBlock_zusmbzyFne6d" style="font: 10pt Times 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><span id="xdx_866_zRkiqo0RWzPh">Income
Taxes</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 accounts for income taxes in accordance with ASC Topic 740, <i>Income Taxes</i>. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times 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, a tax position is recognized as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the &#8220;more likely than not&#8221; test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<ix:exclude><!-- Field: Page; Sequence: 207; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy"><p id="xdx_84E_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z7PLhRFBdoD1" style="font: 10pt Times 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><span id="xdx_86A_zRfsz0UCuYcd">Stock-Based
Compensation</span></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">&#160;</span></p>

<p style="font: 10pt Times 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 records stock-based compensation in accordance with FASB ASC Topic 718, <i>Compensation &#8211; Stock Compensation</i>. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the condensed consolidated statements of operations
and comprehensive loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_zuYMswtmHDZi" style="font: 10pt Times 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><span id="xdx_865_ztHGNzZ0dVf">Basic
and Diluted Earnings Per Share</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Earnings
per share is calculated in accordance with ASC Topic 260, <i>Earnings Per Share</i>. The calculations reflect the effects of the 1-for-10
reverse stock split that took place on February 1, 2021. Basic earnings per share (&#8220;EPS&#8221;) is based on the weighted average
number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying
the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at
the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period. There were <span id="xdx_904_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_pid_c20210901__20220531__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_z42OSrBYvusi" title="Potentially dilutive common stock options and warrants outstanding, shares"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants" contextRef="From2021-09-012022-05-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,624,849</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_pid_c20200901__20210531__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zV9VmLDPCfc9" title="Potentially dilutive common stock options and warrants outstanding, shares"><ix:nonFraction name="us-gaap:IncrementalCommonSharesAttributableToCallOptionsAndWarrants" contextRef="From2020-09-012021-05-31_us-gaap_EmployeeStockOptionMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,849,600</ix:nonFraction></span> options/warrants outstanding as of May 31, 2022 and 2021, respectively. In addition,
at May 31, 2022, there were outstanding convertible notes that could convert into <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20210901__20220531_zHEV1luXhLdd" title="Debt conversion, converted instrument, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,270,812</ix:nonFraction></span> shares of common stock and there were <span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20200901__20210531_zGZPWg8v7iod" title="Debt conversion, converted instrument, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,308,591</ix:nonFraction></span>
shares of common stock to be issued. Due to the net loss incurred potentially dilutive instruments would be anti-dilutive. Accordingly,
diluted loss per share is the same as basic loss for all periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_840_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_z185WwKYpEKi" style="font: 10pt Times 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><span id="xdx_86C_znDRm1nkYYkl">Foreign
Currency Transactions and Comprehensive Income</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require
entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component
of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional
currency of the Company&#8217;s Canadian subsidiaries is the CAD. Translation gains of $<span id="xdx_90F_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_pp0p0_c20220531_zJnV8TkYyEy1" title="Other comprehensive income"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,015,993</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_pp0p0_c20210831_zr1gy5VwAHx1" title="Other comprehensive income"><ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">991,077</ix:nonFraction></span> at May 31, 2022 and August
31, 2021, respectively, are classified as an item of other comprehensive income in the stockholders&#8217; equity section of the condensed
consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:StatementOfCashFlowsDisclosurePolicyTextBlock"><p id="xdx_84B_ecustom--StatementOfCashFlowsDisclosurePolicyTextBlock_zU6SNJB5Pr31" style="font: 10pt Times 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><span id="xdx_86D_zVpNPaPLtSe4">Statement
of Cash Flows</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
flows from the Company&#8217;s operations are calculated based upon the local currencies using the average translation rates. As a result,
amounts related to assets and liabilities reported on the condensed consolidated statements of cash flows will not necessarily agree
with changes in the corresponding balances on the condensed consolidated balance sheets.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:SegmentReportingPolicyPolicyTextBlock"><p id="xdx_842_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zsJtRb0HOAS2" style="font: 10pt Times 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><span id="xdx_867_zgE6Q21bK08f">Segment
Reporting</span></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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 280, <i>Segment Reporting</i>, requires use of the &#8220;management approach&#8221; model for segment reporting. The management
approach model is based on the way a company&#8217;s management organizes segments within the Company for making operating decisions
and assessing performance. The Company determined it has two reportable segments. See Note 17.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ConcentrationRiskCreditRisk"><p id="xdx_84D_eus-gaap--ConcentrationRiskCreditRisk_zvU0QNcDjvsa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_860_zglwnzjL9fYd">Concentrations</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
May 31, 2022, one customer accounted for approximately <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220529__20220531__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zeoeDcQZ51Jb" title="Concentration risk percentage"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-05-292022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">40</ix:nonFraction></span>% of the accounts receivable balance. This same customer also accounted for
approximately <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220301__20220531__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_z5NvHUASt8K4"><span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20220301__20220531__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zkp6NQzrTLQb"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-03-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2022-03-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction></ix:nonFraction></span></span>% and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210901__20220531__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_z1LEx827Gcqj"><span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20210901__20220531__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zD0Uc6TgY8Ak"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-09-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-09-012022-05-31_us-gaap_CustomerConcentrationRiskMember_us-gaap_AccountsReceivableMember_custom_CustomerThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50</ix:nonFraction></ix:nonFraction></span></span>% of sales during the three and nine month periods ended May 31, 2022, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ReclassificationsPolicyTextBlock"><p id="xdx_843_ecustom--ReclassificationsPolicyTextBlock_zWHbUtrXBbaj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_861_zdMySHasePK1">Reclassifications</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no
effect on the net loss or shareholders&#8217; equity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_842_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_z7C1wNKETcib" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span id="xdx_86E_zoGhAz11R8Gb">Recent
Accounting Pronouncements</span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2016, the FASB issued ASU 2016-13, <i>Financial Instruments&#8212;Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments</i>. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2022. The Company
is currently evaluating the effect of this ASU on the Company&#8217;s condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 208; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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>Simplifying the Accounting for Income Taxes</i> which amends ASC 740 <i>Income Taxes</i>
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company&#8217;s
condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May, the FASB issued ASU 2021-04, <i>Earnings Per Share (Topic 260), Debt&#8212;Modifications and Extinguishments (Subtopic 470-50),
Compensation&#8212;Stock Compensation (Topic 718), and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own Equity (Subtopic
815-40): Issuer&#8217;s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.</i>
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company&#8217;s condensed consolidated financial statements and related disclosures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity&#8217;s own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
March 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our condensed
consolidated financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied
to specific contract modifications through December 31, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.</span></p>

</ix:nonNumeric><p id="xdx_851_z6iTPli7PlHk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_809_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z4TuCPV3cIdd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
3 &#8211; <span id="xdx_82D_zcGEW7EPTsqj">Related Party Transactions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Due
to related parties</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts
loaned to the Company by stockholders and officers of the Company are payable upon demand and unsecured. At May 31, 2022 and August 31,
2021, the amount due to related parties was $<span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20220531_z2s5QFVpLfol" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">456,528</ix:nonFraction></span> and $<span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210831_zwkYLnOQMRRb" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">478,920</ix:nonFraction></span>, respectively. At May 31, 2022, $<span id="xdx_903_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20220531__us-gaap--DebtInstrumentAxis__custom--NonInterestBearingMember_zeLLGZqZEGPb" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-05-31_custom_NonInterestBearingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">384,723</ix:nonFraction></span> was non-interest bearing,
$<span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20220531__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_zVRc6dOwChYj" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-05-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,763</ix:nonFraction></span> bears interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220531__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_z0MvvB8Q9Gq9" title="Debt instrument, interest rate, percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-05-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">6</ix:nonFraction></span>% per annum, and $<span id="xdx_902_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20220531__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_z3sDbJ5oFQwb" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2022-05-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,042</ix:nonFraction></span> bears interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220531__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_zE9FwjKpNVe2" title="Debt instrument, interest rate, percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2022-05-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">13.75</ix:nonFraction></span>% per annum. At August 31, 2021, $<span id="xdx_900_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NonInterestBearingMember_z3Aiqvl9eEij" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_NonInterestBearingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">407,052</ix:nonFraction></span> was non-interest
bearing, $<span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_z0Cec9PWXvZ7" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,783</ix:nonFraction></span> bears interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210831__us-gaap--DebtInstrumentAxis__custom--SixPercentInterestRateMember_zLDnidxJFZv5" title="Debt instrument, interest rate, percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-08-31_custom_SixPercentInterestRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">6</ix:nonFraction></span>% per annum, and $<span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_zr4L3P0ot698" title="Due to related parties"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,085</ix:nonFraction></span> bears interest at <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210831__us-gaap--DebtInstrumentAxis__custom--ThirteenPointSevenFivePercentInterestRateMember_zR2lo6EvEpjh" title="Debt instrument, interest rate, percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-08-31_custom_ThirteenPointSevenFivePercentInterestRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">13.75</ix:nonFraction></span>% per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 209; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:FinancingReceivablesTextBlock"><p id="xdx_802_eus-gaap--FinancingReceivablesTextBlock_zUGz5OwynGPb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
4 &#8211; <span id="xdx_82A_z7XNFY0yIIB9">Accounts Receivables, net</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"><p id="xdx_896_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zuSFFp8oN2D4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivables, net at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8BD_z3wMMem2ITJh" style="display: none">Schedule of Accounts Receivables, Net</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_492_20220531_zMMZQBm87YJ5" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49D_20210831_zafFsfWRVF7j" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_ecustom--TradeReceivables_iI_maARGCzhqx_zQHN4wK8TIBh" 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"><span style="font-family: Times New Roman, Times, Serif">Trade receivables</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:TradeReceivables" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,739,193</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="NVOS:TradeReceivables" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,411,499</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--UnbilledReceivablesCurrent_iI_maARGCzhqx_zEQ62uJRUPe1" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Amounts earned but not
    billed</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">132,430</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">154,558</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AccountsReceivableGrossCurrent_iTI_mtARGCzhqx_maARNCzSff_zpXpFZKNXbJ7" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable gross</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableGrossCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,871,623</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableGrossCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,566,057</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzSff_zVr8NNemUHfk" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Allowance for doubtful
    accounts</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">705,384</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,097,628</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzSff_zMh9UnCVNU1k" 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: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable,
    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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,166,239</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,468,429</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A4_zFWtB3iPNfSg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:InventoryDisclosureTextBlock"><p id="xdx_80E_eus-gaap--InventoryDisclosureTextBlock_zf6jjNwhXJe2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
5 &#8211; <span id="xdx_822_zcL4x80WM1kb">Inventory</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock"><p id="xdx_89B_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zlpgn5jR6pF" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventory
at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8BB_zu4UlSxHeqWg" style="display: none">Schedule of Inventory</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49A_20220531_zTNQX0xMFnDf" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49F_20210831_zfqF7n00YJVf" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--InventoryRawMaterials_iI_maIGz75J_zz00EAiU7HOc" 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"><span style="font-family: Times New Roman, Times, Serif">Raw materials</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryRawMaterials" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,162,067</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:InventoryRawMaterials" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,017,566</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--InventoryWorkInProcess_iI_maIGz75J_zSkp2x19TNsh" 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">Work in process</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">144,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">144,628</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--InventoryFinishedGoods_iI_maIGz75J_znTXVnpBdkfl" 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"><span style="font-family: Times New Roman, Times, Serif">Finished Goods</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">404,273</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">243,912</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--InventoryGross_iTI_mtIGz75J_maINzS3V_zPng0w2TSPP1" 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">Inventory Gross</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,710,840</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,406,106</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_409_ecustom--AllowanceAndObsoleteInventory_iNI_di_msINzS3V_zRGEotv8n3i9" 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"><span style="font-family: Times New Roman, Times, Serif">Allowance for slow moving
    and obsolete inventory</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,065,777</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="NVOS:AllowanceAndObsoleteInventory" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,066,721</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40D_eus-gaap--InventoryNet_iTI_mtINzS3V_z3AQvpQXAhZd" 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"><span style="font-family: Times New Roman, Times, Serif">Inventory, 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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">645,063</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">339,385</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_zAqoHaUzlkfe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock"><p id="xdx_806_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zgijsv0uRfbk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
6 &#8211; <span id="xdx_82B_zmi7JiQHleti">Other Receivables</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ScheduleOfOtherReceivablesTableTextBlock"><p id="xdx_895_ecustom--ScheduleOfOtherReceivablesTableTextBlock_z82YedBpB6tb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
receivables at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8B3_z3hkDIEHWIpa" style="display: none">Schedule of Other Receivables</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Notes receivable dated April
    1, 2015 and amended on May 23, 2017; accrued interest at <span id="xdx_907_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zQ0nk6i4tYKl" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_908_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zreL81owlN3g" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2021-09-012022-05-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></ix:nonFraction></span></span>% per annum; secured by certain assets; due <span id="xdx_90D_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zCtpgPDv2Ap7" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_901_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zqykWSFgDNBi" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">March 1, 2019</ix:nonNumeric></ix:nonNumeric></span></span>. (repaid during
    fiscal year 2022)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_981_eus-gaap--OtherReceivables_iI_pp0p0_c20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zo8ivqirzbl2" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3337">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember_zGi9QVGCQzmk" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_NotesReceivableDatedAprilOneTwoThousandAndFifteenAndMayTwentyThreeTwoThousandSeventeenMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">296,888</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Advance to corporation; accrues interest at
    <span id="xdx_90E_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zrX7PtLiIGBe" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_904_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zsWKAHDHvnq7" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></ix:nonFraction></span></span>% per annum; unsecured; due <span id="xdx_905_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zsm8elrgEwql" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90F_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zC3Ca3ZqyKm8" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationOneMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationOneMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">January 31, 2023</ix:nonNumeric></ix:nonNumeric></span></span>, as amended</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--OtherReceivables_iI_pp0p0_c20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zIuFhxyavUtc" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">79,100</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationOneMember_zd6uDmB7Fly8" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">79,170</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Advance to corporation; accrues interest at
    <span id="xdx_907_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zQl3F4SwvOzi" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_906_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zNkWlUAbCuSj" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction></span></span>% per annum after the first 60 days; unsecured; due <span id="xdx_900_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zIKEW0pWX37g" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_902_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zz6KhYsERud7" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">May 1, 2023</ix:nonNumeric></ix:nonNumeric></span></span>, as amended</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--OtherReceivables_iI_pp0p0_c20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_zb1zuR3djuT" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">225,924</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_988_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationTwoMember_ztKeAh5TPv89" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">225,924</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Advance to corporation; accrues interest at
    <span id="xdx_90F_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zTQHthzXtHGf" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90C_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_z3R4FuPWFXrc" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12</ix:nonFraction></ix:nonFraction></span></span>% per annum; secured by property and other assets of debtor; due <span id="xdx_906_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zQyLHPFJXhf1" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90E_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zBi0jM4NJ1t3" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">August 1, 2022</ix:nonNumeric></ix:nonNumeric></span></span>, as amended</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--OtherReceivables_iI_c20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zsZkfitBrDbh" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">508,613</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--OtherReceivables_iI_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationThreeMember_zDKZhtGe6hma" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationThreeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">509,063</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Advance to corporation;
    accrues interest at <span id="xdx_90B_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zOAF4mxqkhq7" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90B_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zBdISLE6ieE3" title="Percentage of interest accrued per annum" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate" contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></ix:nonFraction></span></span>% per annum; secured by assets of debtor; due <span id="xdx_905_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zOwjzHbXsCac" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90C_eus-gaap--ReceivableWithImputedInterestDueDates_dd_c20200901__20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_znk9159g0239" title="Notes receivable due date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE90aGVyIFJlY2VpdmFibGVzIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_AdvanceToCorporationFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:datemonthdayyearen" name="us-gaap:ReceivableWithImputedInterestDueDates">September 1, 2022</ix:nonNumeric></ix:nonNumeric></span></span>, as amended</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_987_eus-gaap--OtherReceivables_iI_pp0p0_c20220531__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zDrJeAcNDRWl" title="Total other receivables" 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"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">395,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--OtherReceivables_iI_pp0p0_c20210831__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AdvanceToCorporationFourMember_zyuv1Rv0UcA" title="Total other receivables" 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"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31_custom_AdvanceToCorporationFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">395,850</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total other receivables</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--OtherReceivables_iI_pp0p0_c20220531_z486lsmMTMLf" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,209,137</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--OtherReceivables_iI_pp0p0_c20210831_zD7FNCAhb3qg" title="Total other receivables" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,506,895</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98F_eus-gaap--OtherReceivablesNetCurrent_iNI_pp0p0_di_c20220531_zy4i423Lu7e" title="Current portion" 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">(<ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,209,137</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--OtherReceivablesNetCurrent_iNI_pp0p0_di_c20210831_zkVd7HVPBySi" title="Current portion" 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">(<ix:nonFraction name="us-gaap:OtherReceivablesNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">814,157</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Long-term portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_984_eus-gaap--LongTermInvestmentsAndReceivablesNet_iI_pp0p0_c20220531_zk6mY1MykyVd" title="Long-term portion" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3397">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_eus-gaap--LongTermInvestmentsAndReceivablesNet_iI_pp0p0_c20210831_zGeeOMSdJ2Zk" title="Long-term portion" 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"><ix:nonFraction name="us-gaap:LongTermInvestmentsAndReceivablesNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">692,738</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zRMDNsXv0TWa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>


<ix:exclude><!-- Field: Page; Sequence: 210; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_808_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zuQY3G5tkfZ5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
7 &#8211; <span id="xdx_821_zcjtuX7VKp5a">Property and Equipment</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_89B_eus-gaap--PropertyPlantAndEquipmentTextBlock_zI5vryYKJhA7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property
and equipment at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8B1_zoGAabFLMNia" style="display: none">Schedule of Property and Equipment</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49C_20220531_zNETp5WTT3i3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_495_20210831_zxnRTayyre76" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 60%"><span style="font-family: Times New Roman, Times, Serif">Land</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zyigeL4TZXt3" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_LandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">474,600</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_zBn1z0CTwG6i" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_LandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">475,020</ix:nonFraction></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">&#160;</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">Building</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_z6MQE78FngI5" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_BuildingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,559,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zEGsIA9XUY2" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_BuildingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,562,650</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasehold improvements</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zIaTi6lDLXh7" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">861,188</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zPnLiyy2kTmi" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_LeaseholdImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">691,318</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Clinical equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember_zOJUuOE3Mki5" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_custom_ClinicalEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,973,582</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--ClinicalEquipmentMember_zWd3YcVX41Fj" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_custom_ClinicalEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,537</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Computer equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zc0MqwGRCNOf" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_ComputerEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">27,116</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z9VZE1WUgWK5" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_ComputerEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,679</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Office equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zyjOIFmMCZ4i" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">49,842</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zcWuqZDW0KSj" title="Property and equipment, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">46,510</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Furniture and fixtures</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20220531__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z5FfZDvjUk55" title="Property and equipment, gross" 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"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31_us-gaap_FurnitureAndFixturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,983</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20210831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zkW51fIy4R8j" title="Property and equipment, gross" 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"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31_us-gaap_FurnitureAndFixturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,019</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzolG_zicE16G6xhN3" 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">Property and equipment gross</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,986,811</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,716,733</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzolG_zinkWyRiPkpc" 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"><span style="font-family: Times New Roman, Times, Serif">Accumulated depreciation</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,055,128</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,442</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_mtPPAENzolG_zKp3JAYjCgK" 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="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,931,683</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,070,291</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_ztPrskBZDjg9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expense for the nine months ended May 31, 2022 and 2021 was $<span id="xdx_905_eus-gaap--Depreciation_pp0p0_c20210901__20220531_zpulKu7xe6F"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">408,589</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_904_eus-gaap--Depreciation_pp0p0_c20200901__20210531_ziKDXShC08u5"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">57,840</ix:nonFraction></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.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
property and equipment have been used to secure notes payable (See Note 10).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:IntangibleAssetsDisclosureTextBlock"><p id="xdx_803_eus-gaap--IntangibleAssetsDisclosureTextBlock_zMK01Pd3GAli" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
8 &#8211; <span id="xdx_821_zlYrnTNHFQV4">Intangible Assets</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zfg2qG7MpSJ3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible
assets at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8B9_zUIGQVqjObLb" style="display: none">Schedule of Intangible Assets</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 60%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Land use rights</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_z2g6thIqfola" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31_custom_LandUseRightsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,600,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--LandUseRightsMember_zOvryfrzLq48" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_LandUseRightsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,600,000</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Software license</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_zZmDFXBNzFQ8" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31_custom_SoftwareLicenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,144,798</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareLicenseMember_zlHjjonmAGyf" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_SoftwareLicenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,144,798</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intellectual property</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zAyNkfXGM957" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,495,963</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zHi3Hu3XD3q6" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_us-gaap_IntellectualPropertyMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,388,065</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Customer relationships</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zhs0wMoF9yWl" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31_us-gaap_CustomerRelationshipsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">786,608</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--CustomerRelationshipsMember_zvmmIuPqNkq8" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_us-gaap_CustomerRelationshipsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">787,304</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Brand names</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_zduHs9HJoO8j" title="Intangible assets, gross" 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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31_custom_BrandNamesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,064,115</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--BrandNamesMember_ze7ON8akrc5a" title="Intangible assets, gross" 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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31_custom_BrandNamesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,065,941</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20220531_zyukPdHHYwUf" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">37,091,484</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20210831_zn4NK7ovZKh9" title="Intangible assets, gross" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsGross" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">34,986,108</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated amortization</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20220531_zxrFtoeixSx8" title="Accumulated amortization" 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">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,898,626</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20210831_zg4eAktYcU08" title="Accumulated amortization" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,956,609</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20220531_zyFhYWkwpve7" title="Total" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,192,858</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20210831_zOJvbygilCv2" title="Total" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,029,499</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zbFYOMPajq9d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization
expense for the nine months ended May 31, 2022 and 2021 was $<span id="xdx_90B_eus-gaap--AmortizationOfIntangibleAssets_c20210901__20220531_ziDnWJK81EE5" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,940,845</ix:nonFraction></span> and $<span id="xdx_909_eus-gaap--AmortizationOfIntangibleAssets_c20200901__20210531_zK2aNNHOFQu8" title="Amortization of intangible assets"><ix:nonFraction name="us-gaap:AmortizationOfIntangibleAssets" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,061,085</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zlxjsj0BAvP2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
amortization expense of intangible assets over the next 5 years and thereafter is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span id="xdx_8B3_zeyQBTeeO00d" style="display: none">Schedule of Expected Amortization Expense of Intangible Assets</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Twelve Months Ending May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20220531_zWXdfjwOyyZk" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzYqG_zpH2qXNf3DMg" 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: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,690,018</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzYqG_zhdGHT4gCxH8" 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">2024</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,690,018</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzYqG_zxAK4EYFMQq9" 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">2025</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,690,018</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzYqG_zQY4J4rYab7" 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">2026</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,662,926</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzYqG_z24aeBfXEARc" 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">2027</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,115,863</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzYqG_zEJKG3yntw9c" 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">Thereafter</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,344,015</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzYqG_zavMjb5Q4Z4k" 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">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">32,192,858</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_znMvwLHc1Cvj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 211; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock"><p id="xdx_805_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zBESQBNlKvKk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
9 &#8211; <span id="xdx_82C_z1obdYcuwHoh">Accrued Expenses</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfAccruedLiabilitiesTableTextBlock"><p id="xdx_897_eus-gaap--ScheduleOfAccruedLiabilitiesTableTextBlock_zif7SoEXHGql" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued
expenses at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BB_z2z7VMhmFmLj" style="display: none">Schedule of Accrued Expenses</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_496_20220531_zPNj1WxKka1" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49E_20210831_zbvkJV5vZ7Bl" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_pp0p0_maALCzu1J_zdJH8wdpqVff" 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"><span style="font-family: Times New Roman, Times, Serif">Accrued liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,023,005</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrentAndNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">811,660</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_pp0p0_maALCzu1J_zN34GMY4sOof" 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">Accrued payroll</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedSalariesCurrentAndNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">182,231</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedSalariesCurrentAndNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">279,018</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--DeferredRevenue_iI_pp0p0_maALCzu1J_zAVcqv0p1t4a" 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"><span style="font-family: Times New Roman, Times, Serif">Unearned revenue</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DeferredRevenue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">38,556</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DeferredRevenue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">38,631</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--AccruedLiabilitiesCurrent_iTI_pp0p0_mtALCzu1J_zMynVhyK095e" 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">Accrued expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,243,792</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:AccruedLiabilitiesCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,129,309</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_zLJM7M2xraBa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:GovernmentLoansAndNotePayableAndGovernmentSubsidy"><p id="xdx_80D_ecustom--GovernmentLoansAndNotePayableAndGovernmentSubsidy_zfoqcWNLGARe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
10 &#8211; <span>Government Loans and Notes Payable</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span><span id="xdx_82F_zBMQB2HsUAb7" style="display: none">Government Loans and Note Payable and Government Subsidy</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfDebtTableTextBlock_z1RGukEpZpHe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes
payable at May 31, 2022 and August 31, 2021 consisted of the following:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B9_zYqKwrrwUI3h" style="display: none">Schedule of Governmental Loans and Note Payable</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"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 60%; text-align: justify"><span id="xdx_F42_zp9Hhe0KhON9" style="font-family: Times New Roman, Times, Serif">Government loans issued under
    the Government of Canada&#8217;s Canada Emergency Business Account (&#8220;CEBA&#8221;) program (A).</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_fKEEp_z24MCavsmm6b" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31_custom_NotesPayableOneMember" id="Fact003520" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">94,920</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--NotesAndLoansPayable_iI_pp0p0_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableOneMember_fKEEp_zKaKAFLz47D5" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableOneMember" id="Fact003522" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,336</ix:nonFraction></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">&#160;</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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Note payable to the Small Business Administration
    (&#8220;SBA&#8221;). The note bears interest at <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zV0MtTszGikf" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_zzlo3qN2gVW5" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-09-012022-05-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.75</ix:nonFraction></ix:nonFraction></span></span>% per annum, requires <span id="xdx_90A_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesPayableTwoMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">monthly</ix:nonNumeric></ix:nonNumeric></span></span> payments of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_pp0p0" title="Periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_pp0p0" title="Periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2021-09-012022-05-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2020-09-012021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">190</ix:nonFraction></ix:nonFraction></span></span> and is due 30 years from the date
    of issuance, and is secured by certain equipment of PRO-DIP.</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--NotesAndLoansPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,320</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--NotesAndLoansPayable_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableTwoMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableTwoMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">40,320</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Note payable dated December 3, 2019; accrues
    interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zvatMDE51Jbc" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zc07C2trT97i" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-09-012022-05-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3</ix:nonFraction></ix:nonFraction></span></span>% per annum; secured by land, building and personal property; due <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zOksgQ7yKZje" title="Debt Instrument, Maturity Date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_zUNrKwUkWrn9" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesPayableThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableThreeMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June 30, 2022</ix:nonNumeric></ix:nonNumeric></span></span>. (On June 30, 2022, paid in full, see
    Note 18.)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--NotesAndLoansPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,252,749</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--NotesAndLoansPayable_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableThreeMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableThreeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,069,858</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Note payable dated December 3, 2018; accrues
    interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zlmRQs5ROe34" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zB3N3P9mohd7" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-09-012022-05-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.53</ix:nonFraction></ix:nonFraction></span></span>% per annum; unsecured; <span id="xdx_90B_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember" title="Frequency of periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesPayableFourMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">annual</ix:nonNumeric></ix:nonNumeric></span></span> payments of approximately $<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_pp0p0" title="Periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_pp0p0" title="Periodic payment" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2021-09-012022-05-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentInterest" contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,000</ix:nonFraction></ix:nonFraction></span></span>; due <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_zlyDA5rXMNL9" title="Debt Instrument, Maturity Date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_pp0p0_dd_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_z15BmHdzEDca" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesPayableFourMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableFourMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December 31, 2028</ix:nonNumeric></ix:nonNumeric></span></span></span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--NotesAndLoansPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,712</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--NotesAndLoansPayable_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFourMember_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableFourMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,739</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Note payable dated June
    24, 2021; accrues interest at <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_z3rN7LUBXSdb" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_znoMgZI5oiJ" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-09-012022-05-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9</ix:nonFraction></ix:nonFraction></span></span>% per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly
    principal payments of $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_pp0p0" title="Periodic payment principal" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_pp0p0" title="Periodic payment principal" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2021-09-012022-05-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentPrincipal" contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">950,000</ix:nonFraction></ix:nonFraction></span></span> after December 24, 2021; any unpaid principal and interest due on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_dd_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_zqcZZNtJHbW3" title="Debt Instrument, Maturity Date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20200901__20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_zsozxt5p5Ozg" title="Debt Instrument, Maturity Date" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_NotesPayableFiveMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate"><ix:nonNumeric contextRef="From2020-09-012021-08-31_custom_NotesPayableFiveMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June 24, 2022</ix:nonNumeric></ix:nonNumeric></span></span>. This note was repaid
    during the nine months ended May 31, 2022.</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--NotesAndLoansPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_pp0p0" title="Total government loans and notes payable" 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"><span style="-sec-ix-hidden: xdx2ixbrl3584">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98F_eus-gaap--NotesAndLoansPayable_c20210831__us-gaap--DebtInstrumentAxis__custom--NotesPayableFiveMember_pp0p0" title="Total government loans and notes payable" 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"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31_custom_NotesPayableFiveMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,415,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total government loans and notes payable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--NotesAndLoansPayable_c20220531_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,418,701</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--NotesAndLoansPayable_c20210831_pp0p0" title="Total government loans and notes payable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:NotesAndLoansPayable" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,619,253</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_987_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_c20220531_zVUaKfGzw2k3" title="Less current portion" 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">(<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,260,056</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_c20210831_zMZUWMZVvOy7" title="Less current portion" 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">(<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,485,649</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Long-term portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98D_eus-gaap--LongTermNotesAndLoans_c20220531_pp0p0" title="Long-term portion" 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"><ix:nonFraction name="us-gaap:LongTermNotesAndLoans" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">158,645</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98D_eus-gaap--LongTermNotesAndLoans_iI_pp0p0_c20210831_zl7wiziFDFJ3" title="Long-term portion" 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"><ix:nonFraction name="us-gaap:LongTermNotesAndLoans" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,133,604</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span id="xdx_F04_zzcFeevYLz03" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(A)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zb3fI5u981Bl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote003599" xml:lang="en-US">The
    Government of Canada launched CEBA loan to ensure that small businesses have access to the capital that they need during the current
    challenges faced due to the COVID-19 virus. The Company obtained CAD$<span id="xdx_90B_eus-gaap--NotesPayable_iI_pp0p0_uCAD_c20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zL9xyGXbjNx3" title="Notes Payable" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">80,000</ix:nonFraction></span> loan (US$<span id="xdx_90B_eus-gaap--NotesPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_pp0p0" title="Notes Payable" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">63,280</ix:nonFraction></span> at May 31, 2022), which is unsecured,
    non-interest bearing and due on or before December 31, 2023.<span id="xdx_905_eus-gaap--DebtInstrumentDescription_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember" title="Debt Instrument, Description" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"> <ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember" name="us-gaap:DebtInstrumentDescription">If the loan amount is paid on or before December 31, 2023, <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember_zoBteTvSObF1" title="Debt Instrument, Interest Rate During Period" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2021-09-012022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">25</ix:nonFraction></span>% of the
    loan will be forgiven (&#8220;Early Payment Credit&#8221;). In the event that the Company does not repay <span id="xdx_905_ecustom--DebtInstrumentInterestRateDuringPeriodNotRepay_pid_dp_uPure_c20210901__20220531_zqOpyiyqBEE8" title="Interest rate during period not repay" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="NVOS:DebtInstrumentInterestRateDuringPeriodNotRepay" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75</ix:nonFraction></span>% of such term debt on
    or before December 31, 2023, the Early Payment Credit will not apply. In addition, with acquisition of Terragenx, the Company acquired
    a CEBA loan in the amount of CAD$<span id="xdx_90E_eus-gaap--NotesPayable_iI_pp0p0_uCAD_c20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_z9mf8BACiy2c" title="Notes Payable" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember_custom_TerragenxMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">60,000</ix:nonFraction></span> net of CAD$<span id="xdx_903_eus-gaap--RepaymentsOfSeniorDebt_pp0p0_uCAD_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_zuqzHC4VsEf4" title="Repayment of debt" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:RepaymentsOfSeniorDebt" contextRef="From2021-09-012022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember_custom_TerragenxMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">20,000</ix:nonFraction></span> repayment (US$<span id="xdx_900_eus-gaap--NotesPayable_c20220531__us-gaap--DebtInstrumentAxis__custom--CanadaEmergencyBusinessAccountLoanMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_pp0p0" title="Notes Payable" class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIEdvdmVybm1lbnRhbCBMb2FucyBhbmQgTm90ZSBQYXlhYmxlIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-05-31_custom_CanadaEmergencyBusinessAccountLoanMember_custom_TerragenxMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,640</ix:nonFraction></span> at May 31, 2022) under the same terms.</ix:nonNumeric></span></ix:footnote></span></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A5_zd0XcECaJ98h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 212; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Government
Subsidy</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy (&#8220;CEWS&#8221;) for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to <span id="xdx_900_ecustom--DebtInstrumentInterestRateDuringPeriodNotRepay_pid_dp_uPure_c20210901__20220531__us-gaap--DebtInstrumentAxis__custom--CEWSMember_zKt1xz5SBsw2" title="Interest rate during period not repay"><ix:nonFraction name="NVOS:DebtInstrumentInterestRateDuringPeriodNotRepay" contextRef="From2021-09-012022-05-31_custom_CEWSMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75</ix:nonFraction></span>% of eligible employees&#8217; employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the nine months ended May 31, 2021, recorded a total of approximately $<span id="xdx_90B_ecustom--GovernmentSubsidies_c20210901__20220531__us-gaap--AccountsNotesLoansAndFinancingReceivablesByLegalEntityOfCounterpartyTypeAxis__custom--CanadaEmergencyWageSubsidyMember__us-gaap--IncomeStatementLocationAxis__us-gaap--GeneralAndAdministrativeExpenseMember_pp0p0" title="Government subsidies"><ix:nonFraction name="NVOS:GovernmentSubsidies" contextRef="From2021-09-012022-05-31_custom_CanadaEmergencyWageSubsidyMember_us-gaap_GeneralAndAdministrativeExpenseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">731,000</ix:nonFraction></span> in government subsidies as a reduction to the
associated wage costs recorded in cost of revenues and general and administrative expenses in the condensed consolidated statement of
operations and comprehensive loss. During the nine months ended May 31, 2022, the Company did not receive any wage subsidies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfMaturitiesOfLongTermDebtTableTextBlock"><p id="xdx_893_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zSLNHlhjWstj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future
scheduled maturities of outstanding government loans and notes payable are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B5_zTBH0b2OHWC4" style="display: none">Schedule of Future Maturities Outstanding of Governmental Loans and Note Payable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <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">Twelve Months
    Ending May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20220531" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_maLTDzvva_z6bp3H01Ydad" 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: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,260,056</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_maLTDzvva_zWb9BuHJk8xi" 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">2024</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,822</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_maLTDzvva_zyEjuYzmuVIh" 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">2025</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,343</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_maLTDzvva_zcvCeELcEJl4" 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">2026</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,790</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_iI_pp0p0_maLTDzvva_zv7OL82wTO01" 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">2027</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,244</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_iI_pp0p0_maLTDzvva_zBaaDsQFa6Q8" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Thereafter</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">41,446</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--LongTermDebt_iTI_pp0p0_mtLTDzvva_zX5BQokKjhk2" 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: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</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"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,418,701</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AB_zOgHDuOmOpif" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ConvertibleNotesPayableDisclosureTextBlock"><p id="xdx_80D_ecustom--ConvertibleNotesPayableDisclosureTextBlock_zpxHueVUwKij" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
11 &#8211; <span id="xdx_822_zUayTkAns1Ti">Convertible Notes Payable</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Novo
Integrated</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 14, 2021, Novo Integrated issued two convertible notes payable for a total of $<span id="xdx_907_eus-gaap--ConvertibleNotesPayable_c20211214__dei--LegalEntityAxis__custom--NovoIntegratedMember_pp0p0" title="Convertible Notes Payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2021-12-14_custom_NovoIntegratedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,666,666</ix:nonFraction></span> (the &#8220;$16.66m+ convertible notes&#8221;)
with each note having a face amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211214__dei--LegalEntityAxis__custom--NovoIntegratedMember_z4ujvGEDrNN3" title="Debt face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-12-14_custom_NovoIntegratedMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,333,333</ix:nonFraction></span>. The $16.66m+ convertible notes accrue interest at <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20211214_zHncd1iNMg26" title="Interest Rate, Stated Percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-12-14" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>% per annum and are due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20211213__20211214__dei--LegalEntityAxis__custom--NovoIntegratedMember_zd6eWKoEaYme" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-12-132021-12-14_custom_NovoIntegratedMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">June
14, 2023</ix:nonNumeric></span>. The $16.66m+ convertible notes are secured by all assets of the Company. The $16.66m+ convertible notes are convertible at
the option of the note holders to convert into shares of the Company&#8217;s common stock at $<span id="xdx_90C_eus-gaap--SharePrice_iI_c20211214__dei--LegalEntityAxis__custom--NovoIntegratedMember_zMpFRpbOceOg" title="Share Price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-12-14_custom_NovoIntegratedMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the $16.66m+ convertible notes, the Company issued the note holders warrants to purchase a total of <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220531_zYL8z35XZ2T2" title="Number of Securities Called by Warrants or Rights"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,833,334</ix:nonFraction></span> shares
of the Company&#8217;s common stock at a price of $<span id="xdx_90B_eus-gaap--SaleOfStockPricePerShare_iI_c20220531_zFhbGRnYnq75" title="Common stock per shares"><ix:nonFraction name="us-gaap:SaleOfStockPricePerShare" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></span> per share. <span id="xdx_90D_ecustom--SharesAdjustmentDescription_c20210901__20220531_zrrNRQwoG2T3" title="Redemption of warrants description"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="NVOS:SharesAdjustmentDescription">The warrants expire on December 14, 2025. The Company first determined
the value of the $16.66m+ convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $<span id="xdx_90F_ecustom--ClassOfWarrantOrRightNumberOfEstimatedValueWarrantsOrRights_iI_c20220531_zzSdr4U3Fm5g" title="Number Of Estimated Value Warrants Or Rights"><ix:nonFraction name="NVOS:ClassOfWarrantOrRightNumberOfEstimatedValueWarrantsOrRights" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,680,156</ix:nonFraction></span> was determined using the Black-Scholes option pricing model with the following assumptions</ix:nonNumeric></span>:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    life of <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20220531_zHhm8esM6A6k" title="Warrants and rights outstanding, term"><ix:nonNumeric contextRef="AsOf2022-05-31" format="ixt-sec:duryear" name="us-gaap:WarrantsAndRightsOutstandingTerm">4.0</ix:nonNumeric></span> years;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility
    of <span id="xdx_905_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20220531__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zJLlouddYsDf" title="Volatility"><ix:nonFraction name="us-gaap:DerivativeLiabilityMeasurementInput" contextRef="AsOf2022-05-31_us-gaap_MeasurementInputPriceVolatilityMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">275</ix:nonFraction></span>%;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend
    yield of <span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_dp_uPure_c20220531__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z1ODbwFU34Uj" title="Dividend"><ix:nonFraction name="us-gaap:DerivativeLiabilityMeasurementInput" contextRef="AsOf2022-05-31_us-gaap_MeasurementInputExpectedDividendRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span>%; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
    free interest rate of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20210901__20220531__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zvmxhKoKPvLd" title="Measurement input percentage"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2021-09-012022-05-31_us-gaap_MeasurementInputRiskFreeInterestRateMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.23</ix:nonFraction></span>%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
face amount of the $16.66m+ convertible notes of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20220531_zL1GV2MfwOS1"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,666,666</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was proportionately allocated to the $16.66m+
convertible notes and the warrants in the amount of $<span id="xdx_90D_eus-gaap--ConvertibleNotesPayable_iI_c20220531_zO2jzX3NzLD1"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,409,200</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_90E_eus-gaap--ConvertibleNotesPayable_iI_c20220531__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zfY3JgOnlC32"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2022-05-31_us-gaap_WarrantMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,257,466</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">,
respectively. The amount allocated to the warrants of $<span id="xdx_901_ecustom--DiscountOnConvertableNoteAndAdditionalPaidInCapital_iI_c20220531_zTbcj29u3RZe"><ix:nonFraction name="NVOS:DiscountOnConvertableNoteAndAdditionalPaidInCapital" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,257,466</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was recorded as a discount to the convertible
note and as additional paid in capital. The $16.66m+ convertible notes contained an original issue discount totaling $<span id="xdx_903_ecustom--OriginalIssueDiscount_iI_c20220531_zrJ6ZZvhRQY3"><ix:nonFraction name="NVOS:OriginalIssueDiscount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,666,666</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and the Company also incurred $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_iI_c20220531_zNHFrStSDZtc"><ix:nonFraction name="us-gaap:DebtInstrumentFeeAmount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,140,000</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in loan fees in connection with the $16.66m+
convertible notes. The combined total discount is $<span id="xdx_907_eus-gaap--AmortizationOfDebtDiscountPremium_c20210901__20220531__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesMember_pp0p0"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-09-012022-05-31_custom_ConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,064,132</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and will be amortized over the life of the $16.66m+
convertible notes. During the nine months ended May 31, 2022, the Company amortized $<span id="xdx_907_ecustom--DebtInstrumentamortizedDiscount_iI_c20220531_zrWoTdLJD1Lh"><ix:nonFraction name="NVOS:DebtInstrumentamortizedDiscount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,893,927</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of the debt discount and as May 31, 2022,
the unamortized debt discount was $<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscount_c20220531_pp0p0"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,170,205</ix:nonFraction></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-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the three months ended May 31, 2022, an aggregate of $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zuRBV5eohSpb" title="Debt instrument aggregate principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,244,444</ix:nonFraction></span> in principal and an aggregate of $<span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_z6uIzwfA83Dd" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,405</ix:nonFraction></span> in accrued interest were converted
into <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20220301__20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_z9Msed7fJEy5" title="Debt converted into common stock"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2022-03-012022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">623,929</ix:nonFraction></span> shares of common stock issued to the $16.66m+ convertible note holders.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 213; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Terragenx</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, Terragenx, a <span id="xdx_90C_eus-gaap--VariableInterestEntityOwnershipPercentage_pid_dp_uPure_c20211116__20211117__dei--LegalEntityAxis__custom--TerragenxIncMember_zClIJKjVa8Bi" title="Ownership Percentage"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction></span>% owned subsidiary of the Company, issued two convertible notes payable for a total of $<span id="xdx_907_eus-gaap--ConvertibleNotesPayable_c20211117__dei--LegalEntityAxis__custom--TerragenxIncMember_pp0p0" title="Convertible Notes Payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2021-11-17_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,000</ix:nonFraction></span> (the
&#8220;$1.875m convertible notes&#8221;) with each note having a face amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211117__dei--LegalEntityAxis__custom--TerragenxIncMember_zIntD4p8km65" title="convertible notes face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-11-17_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">937,500</ix:nonFraction></span>. The $1.875m convertible notes accrue interest
at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20211117_zikft6O2T7zg" title="Interest Rate, Stated Percentage"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1</ix:nonFraction></span>% per annum and were due on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20211116__20211117_zQOn6de6xej6" title="Debt Instrument, Maturity Date"><ix:nonNumeric contextRef="From2021-11-162021-11-17" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">May 17, 2022</ix:nonNumeric></span>. (See Note 18). The $1.875m convertible notes are secured by all assets of the Company.
The $1.875m convertible notes are convertible at the option of the note holders to convert into shares of the Company&#8217;s common
stock at $<span id="xdx_90A_eus-gaap--SharePrice_iI_c20211117_z2atNByM6oZj" title="Share Price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the $1.875m convertible notes, the Company issued the note holders warrants to purchase a total of <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_c20211117_pdd" title="Convertible notes payable, note holders issued warrants to purchase total, shares"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">223,880</ix:nonFraction></span> shares of
the Company&#8217;s common stock at a price of $<span id="xdx_909_eus-gaap--SharePrice_c20211117_pdd" title="Share Price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span> per share. <span id="xdx_90D_ecustom--SharesAdjustmentDescription_c20211116__20211117_zkPvgv5pHgT5" title="Redemption of warrants description"><ix:nonNumeric contextRef="From2021-11-162021-11-17" name="NVOS:SharesAdjustmentDescription">The warrants expire on November 17, 2024. The Company first determined
the value of the $1.875m convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $<span id="xdx_90F_ecustom--ClassOfWarrantOrRightNumberOfEstimatedValueWarrantsOrRights_iI_pp0p0_c20211117_zvlhdvUEv4O8" title="Number Of Estimated Value Warrants Or Rights"><ix:nonFraction name="NVOS:ClassOfWarrantOrRightNumberOfEstimatedValueWarrantsOrRights" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">351,240</ix:nonFraction></span> and was determined using the Black-Scholes option pricing model with the following assumption</ix:nonNumeric></span>s:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected
    life of <span id="xdx_904_ecustom--DerivativeLiabilityMeasurementInputTerm_iI_dtY_c20211117__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zEn65I9CdzVf" title="Warrants and rights outstanding, term"><ix:nonNumeric contextRef="AsOf2021-11-17_us-gaap_MeasurementInputExpectedTermMember" format="ixt-sec:duryear" name="NVOS:DerivativeLiabilityMeasurementInputTerm">3.0</ix:nonNumeric></span> years;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Volatility
    of <span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20211117__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zfQD3QK9j4l" title="Volatility"><ix:nonFraction name="us-gaap:DerivativeLiabilityMeasurementInput" contextRef="AsOf2021-11-17_us-gaap_MeasurementInputPriceVolatilityMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">300</ix:nonFraction></span>%;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividend
    yield of <span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20211117__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zGOXHBqJfJZ5" title="Dividend"><ix:nonFraction name="us-gaap:DerivativeLiabilityMeasurementInput" contextRef="AsOf2021-11-17_us-gaap_MeasurementInputExpectedDividendRateMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0</ix:nonFraction></span>%; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
    free interest rate of <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20211117__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z0yaoQgbcpOc" title="Measurement input percentage"><ix:nonFraction name="us-gaap:DerivativeLiabilityMeasurementInput" contextRef="AsOf2021-11-17_us-gaap_MeasurementInputRiskFreeInterestRateMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.85</ix:nonFraction></span>%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
face amount of the $1.875m convertible notes of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_c20211117_pp0p0" title="Convertible notes payable face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,000</ix:nonFraction></span> was proportionately allocated to the $1.875m convertible notes and the warrants
in the amount of $<span id="xdx_909_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20211117_zH21AsS4Sbse" title="Convertible Notes Payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,579,176</ix:nonFraction></span> and $<span id="xdx_900_ecustom--DiscountOnConvertableNoteAndAdditionalPaidInCapital_c20211117_pp0p0" title="Discount on convertable note and additional paid in capital"><ix:nonFraction name="NVOS:DiscountOnConvertableNoteAndAdditionalPaidInCapital" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">295,824</ix:nonFraction></span>, respectively. The amount allocated to the warrants of $<span id="xdx_90A_ecustom--DiscountOnConvertableNoteAndAdditionalPaidInCapital_iI_c20211117_zI4SLT40aQp1" title="Discount on convertable note and additional paid in capital"><ix:nonFraction name="NVOS:DiscountOnConvertableNoteAndAdditionalPaidInCapital" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" unitRef="USD">295,824</ix:nonFraction></span> was recorded as a discount to
the $1.875m convertible notes and as additional paid in capital. The $1.875m convertible notes contained an original issue discount totaling
$<span id="xdx_902_ecustom--OriginalIssueDiscount_iI_pp0p0_c20211117_zWZGw7WJDiF" title="Original issue discount"><ix:nonFraction name="NVOS:OriginalIssueDiscount" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">375,000</ix:nonFraction></span> and the Company also incurred $<span id="xdx_907_eus-gaap--DebtInstrumentFeeAmount_c20211117_pp0p0" title="Debt Instrument, Fee Amount"><ix:nonFraction name="us-gaap:DebtInstrumentFeeAmount" contextRef="AsOf2021-11-17" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">90,000</ix:nonFraction></span> in loan fees in connection with these $1.875m convertible notes. The combined total discount
is $<span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_c20211116__20211117__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesMember_zOj4NDmHFTV4" title="Amortization of debt discount (premium)"><ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2021-11-162021-11-17_custom_ConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">760,824</ix:nonFraction></span> and will be amortized over the life of the $1.875m convertible notes. During the nine months ended May 31, 2022, the Company
amortized $<span id="xdx_908_ecustom--DebtInstrumentamortizedDiscount_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_z42Fa1nUKm1j" title="Debt instrument debt discount"><ix:nonFraction name="NVOS:DebtInstrumentamortizedDiscount" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">760,824</ix:nonFraction></span> of the debt discount and as May 31, 2022, the unamortized debt discount was $<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zS9CvQ9TAQMi" title="Debt instrument unamortization debt discount"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_807_eus-gaap--DebtDisclosureTextBlock_zVUgrJPluc1g" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
12 &#8211; <span id="xdx_828_zbh5pntpo2Vj">Debentures, Related Parties</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 30, 2013, the Company issued five debentures totaling CAD$<span id="xdx_903_eus-gaap--SecuredDebt_iI_pp0p0_uCAD_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zEhuztpCzjx5"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="CAD">6,402,512</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(approximately $<span id="xdx_907_eus-gaap--SecuredDebt_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_pp0p0"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,225,163</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">on September 30, 2013) in connection with the
acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of the Company.
The debentures are secured by all the assets of the Company, accrue interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_z9MQ6U3C1Jad"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2013-09-30_custom_FiveDebenturesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%
per annum and were originally due on <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20130929__20130930__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zCWrAna0jE1"><ix:nonNumeric contextRef="From2013-09-292013-09-30_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September
30, 2016</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. On December 2, 2017, the debenture
holders agreed to extend the due date to <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20171129__20171202__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_z8gpB9esNXDh"><ix:nonNumeric contextRef="From2017-11-292017-12-02_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">September
30, 2019</ix:nonNumeric></span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. On September 27, 2019, the debenture
holders agreed to extend the due date to September 30, 2021. On November 2, 2021, the debenture holders agreed to extend the due date
to <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20211101__20211102__us-gaap--DebtInstrumentAxis__custom--FiveDebenturesMember_zxrQnHi5teJk"><ix:nonNumeric contextRef="From2021-11-012021-11-02_custom_FiveDebenturesMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December
1, 2023</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 31, 2018, the debenture holders converted <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentRate_pid_dp_uPure_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_z29nXTICfIPj" title="Percentage of debt converted"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentRate" contextRef="From2018-01-292018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">75</ix:nonFraction></span>% of the debenture value of $<span id="xdx_905_eus-gaap--SecuredDebt_iI_pp0p0_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zg5plYBg8PM" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,894,809</ix:nonFraction></span> plus accrued interest of $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zQkAyuTrYmYi" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">414,965</ix:nonFraction></span> into <span id="xdx_909_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zpJBCwWcgg6e" title="Debt converted, shares issued"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2018-01-292018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,047,588</ix:nonFraction></span>
shares of the Company&#8217;s common stock. <span id="xdx_907_eus-gaap--DebtConversionDescription_c20180129__20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zgdvbXo259i4" title="Debt conversion, description"><ix:nonNumeric contextRef="From2018-01-292018-01-31_custom_DebenturesMember" name="us-gaap:DebtConversionDescription">The per share price used for the conversion of each debenture was $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20180131__us-gaap--DebtInstrumentAxis__custom--DebenturesMember_zwqdjtIbJqBg" title="Debt conversion price"><ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2018-01-31_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.11</ix:nonFraction></span> which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $<span id="xdx_90A_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_c20200720__20200721_pp0p0" title="Repayment of related party debt"><ix:nonFraction name="us-gaap:ProceedsFromRepaymentsOfRelatedPartyDebt" contextRef="From2020-07-202020-07-21" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">267,768</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
May 31, 2022 and August 31, 2021, the amount of debentures outstanding was $<span id="xdx_905_eus-gaap--SecuredDebt_iI_pp0p0_c20220531_zEwisxrL8ei3" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">981,337</ix:nonFraction></span> and $<span id="xdx_908_eus-gaap--SecuredDebt_iI_pp0p0_c20210831_znElj4Xzmgna" title="Debentures, outstanding"><ix:nonFraction name="us-gaap:SecuredDebt" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">982,205</ix:nonFraction></span>, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p id="xdx_801_eus-gaap--LesseeOperatingLeasesTextBlock_zaVFAC1sqA05" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
13 &#8211; <span><span id="xdx_82C_zPyFOB3aFSc3">Leases</span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Operating
leases</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification
criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments
to present value; however, most of the Company&#8217;s leases do not provide a readily determinable implicit rate. Therefore, the Company
discounts lease payments based on an estimate of its incremental borrowing rate.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 214; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ScheduleOfLeaseRelatedAssetsAndLiabilitiesTableTextBlock"><p id="xdx_89D_ecustom--ScheduleOfLeaseRelatedAssetsAndLiabilitiesTableTextBlock_zOWmcHGAck34" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
table below presents the lease related assets and liabilities recorded on the Company&#8217;s condensed consolidated balance sheets as
of May 31, 2022 and August 31, 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zWAKNeoaW2ig" style="display: none">Schedule of Lease Related Assets and Liabilities</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"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Classification on Balance Sheet</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-left: 10pt; width: 31%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    lease assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 31%; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    lease right of use assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20220531_zccI2e3ZeoYl" title="Operating lease assets" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,222,970</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--OperatingLeaseRightOfUseAsset_iI_pp0p0_c20210831_zuSlKK2b6fXh" title="Operating lease assets" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseRightOfUseAsset" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,543,396</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total lease assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98E_ecustom--OperatingLeaseAssets_iI_pp0p0_c20220531_zvsiDdb0GG7e" title="Total lease assets" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:OperatingLeaseAssets" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,222,970</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_ecustom--OperatingLeaseAssets_iI_pp0p0_c20210831_znK5ZckSXMP4" title="Total lease assets" 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"><ix:nonFraction name="NVOS:OperatingLeaseAssets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,543,396</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Current liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Operating lease liability</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Current operating lease liability</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20220531_zEltCq6IecX" title="Current liabilities- Operating lease liability" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">544,690</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_pp0p0_c20210831_z0K6aS7wqQ7j" title="Current liabilities- Operating lease liability" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">530,797</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Noncurrent liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Operating
    lease liability</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Long-term operating
    lease liability</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20220531_zX8NTIxMj5Dd" title="Noncurrent liabilities - Operating lease liability" 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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,734,790</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98F_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_c20210831_zavbiQWtBU6h" title="Noncurrent liabilities - Operating lease liability" 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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,057,805</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Total lease liability</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_981_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20220531_z8K153PR5WWh" title="Total lease liability" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,279,480</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_988_eus-gaap--OperatingLeaseLiability_iI_pp0p0_c20210831_zvvr7bDNOiE4" title="Total lease liability" 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"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,588,602</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_z2g9qMUaFhYg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock"><p id="xdx_895_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zAClAdHuPZHe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future
minimum operating lease payments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B3_znf7Qrx1iH3a" style="display: none">Schedule of Lease Obligations</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Twelve Months Ending May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_496_20220531_zTJw7PAebJN2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzRHy_zXTJ75VEfmj3" 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: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">707,309</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzRHy_zGMWmAIb53M1" 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">2024</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">491,435</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzRHy_zVxaoKhmZCPf" 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">2025</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">406,221</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_maLOLLPzRHy_zeHRzBzGWkm" 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">2026</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFour" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">379,585</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_maLOLLPzRHy_zNsUZYJ7Y3Re" 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">2027</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">378,902</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_maLOLLPzRHy_zZBgu2VjMf9i" 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">Thereafter</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">464,438</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzRHy_zXeKicrfht8b" 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-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Total payments</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,827,890</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zXEnsdjjiCx3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: justify; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Amount
    representing interest</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:LesseeOperatingLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">548,410</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_403_eus-gaap--OperatingLeaseLiability_iI_pp0p0_zwLMyQhgOXYc" 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-left: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Lease obligation, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:OperatingLeaseLiability" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,279,480</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_pp0p0_di_zbqeClpCnpD3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less
    lease obligation, current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:OperatingLeaseLiabilityCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">544,690</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_pp0p0_zLUGsLoHCfM4" 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-left: 0pt; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Lease
    obligation, long-term portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</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"><ix:nonFraction name="us-gaap:OperatingLeaseLiabilityNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,734,790</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_zThpn6JBpIAl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended May 31, 2022, the Company entered into new lease obligation of $<span id="xdx_904_eus-gaap--OperatingLeaseExpense_pp0p0_c20210901__20220531__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--NewLeaseMember_z5slFtRANGSl" title="Lease obligation"><ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2021-09-012022-05-31_custom_NewLeaseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,711</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
lease expense for the nine months ended May 31, 2022 and 2021 was $<span id="xdx_904_eus-gaap--PaymentsForRent_c20210901__20220531_pp0p0" title="Lease expense"><ix:nonFraction name="us-gaap:PaymentsForRent" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">567,772</ix:nonFraction></span> and $<span id="xdx_902_eus-gaap--PaymentsForRent_c20200901__20210531_pp0p0" title="Lease expense"><ix:nonFraction name="us-gaap:PaymentsForRent" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">629,029</ix:nonFraction></span>, respectively. The cash paid under operating
leases for the nine months ended May 31, 2022 and 2021 was $<span id="xdx_90C_eus-gaap--OperatingLeasePayments_c20210901__20220531_pp0p0" title="Cash paid under operating leases"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">556,445</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--OperatingLeasePayments_c20200901__20210531_pp0p0" title="Cash paid under operating leases"><ix:nonFraction name="us-gaap:OperatingLeasePayments" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">621,228</ix:nonFraction></span>, respectively. At May 31, 2022, the weighted average
remaining lease terms were <span id="xdx_907_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20220531_zkSNkKI9WjSg" title="Weighted average remaning lease term"><ix:nonNumeric contextRef="AsOf2022-05-31" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">5.55</ix:nonNumeric></span> years and the weighted average discount rate was <span id="xdx_90C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20220531_zIwh7YsQumNg" title="Weighted average discount rate"><ix:nonFraction name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8</ix:nonFraction></span>%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Finance
Leases</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company leases certain equipment under lease contracts that are accounted for as finance leases. If the contracts meet the criteria for
a finance lease, the related equipment underlying the lease contract is capitalized and amortized over its estimated useful life. If
the cost of the equipment is not available, the Company calculates the cost by taking the present value of the lease payments using an
implicit borrowing rate of <span id="xdx_90B_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_uPure_c20220531_zpJRizoocEu3" title="Lease payments implicit borrowing rate"><ix:nonFraction name="us-gaap:FinanceLeaseWeightedAverageDiscountRatePercent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5</ix:nonFraction></span>%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 215; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ScheduleOfFinanceLeasesTableTextBlock"><p id="xdx_898_ecustom--ScheduleOfFinanceLeasesTableTextBlock_zHkrr4mhovVc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
net book value of equipment under finance leases included in property and equipment on the accompanying condensed consolidated balance
sheets at May 31, 2022 and August 31, 2021 is as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B6_zI4txweX7lbc" style="display: none">Schedule of Finance Leases</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_490_20220531_znN1J48mZ7Xf" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_492_20210831" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">August 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization_iI_pp0p0_maFLROUzvL9_zusz7GLR7a9d" 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">Cost</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">209,457</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetBeforeAccumulatedAmortization" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">209,457</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--FinanceLeaseRightOfUseAssetAccumulatedAmortization_iNI_pp0p0_di_msFLROUzvL9_zioyTblJ6vM2" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Accumulated amortization</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetAccumulatedAmortization" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">178,383</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAssetAccumulatedAmortization" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">136,491</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40E_eus-gaap--FinanceLeaseRightOfUseAsset_iTI_pp0p0_mtFLROUzvL9_zljEm8bY3QR3" 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">Net book value</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAsset" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">31,074</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</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"><ix:nonFraction name="us-gaap:FinanceLeaseRightOfUseAsset" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">72,966</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AF_zAxcZ6xnJeS5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:FinanceLeaseLiabilityMaturityTableTextBlock"><p id="xdx_895_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zZRmJnpRRijh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Future
minimum finance lease payments are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BE_zcCUUZ8tQxC2" style="display: none">Schedule of Future Minimum Lease Payments</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">Twelve Months Ending May 31,</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" id="xdx_49D_20220531_zA7qJHGtPkm7" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maFLLPDzoK7_zGsdujdH6hx4" 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: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDueNextTwelveMonths" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,631</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maFLLPDzoK7_zwJWnf1WIIpb" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">2024</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDueYearTwo" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,092</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40D_eus-gaap--FinanceLeaseLiabilityPaymentsDue_iTI_pp0p0_mtFLLPDzoK7_zZNIl1w8RtKg" 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">Total payments</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityPaymentsDue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,723</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--FinanceLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zkyqeeeTQyIh" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Amount representing
    interest</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:FinanceLeaseLiabilityUndiscountedExcessAmount" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">178</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40E_eus-gaap--FinanceLeaseLiability_iI_pp0p0" 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">Lease obligation, net</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:FinanceLeaseLiability" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">24,545</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--FinanceLeaseLiabilityCurrent_iNI_pp0p0_di_zrL44SFIqk5j" 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: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Less lease obligation,
    current portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:FinanceLeaseLiabilityCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,982</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</span></td></tr>
  <tr id="xdx_40B_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pp0p0" 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: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Lease obligation, long-term
    portion</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</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"><ix:nonFraction name="us-gaap:FinanceLeaseLiabilityNoncurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,563</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zgj6yPreZrp3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_803_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z9eyObEcbiTa" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
14 &#8211; <span id="xdx_828_zAoS9WxeGJjl">Stockholders&#8217; Equity</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Convertible
Preferred Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has authorized <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20220531_zQGvQMTtRAhe" title="Convertible preferred stock, shares authorized"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20210831_zbh3wSolzIq2" title="Convertible preferred stock, shares authorized"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of $<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20220531_zmGlSs3gX6Ni" title="Convertible preferred stock, par value"><span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210831_z6Is18aloV0f" title="Convertible preferred stock, par value"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value convertible preferred stock. At May 31, 2022 and August 31, 2021, there were
<span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20220531_zrUdu5VsCqZ3" title="Convertible preferred stock, shares issued"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20220531_zSN2K4urTJTh" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_c20210831_zqJoN30jLdai" title="Convertible preferred stock, shares issued"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20210831_zCVFKDLp82ed" title="Convertible preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">0</ix:nonFraction></ix:nonFraction></span></span> convertible preferred shares issued and outstanding, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Common
Stock</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has authorized <span id="xdx_90A_eus-gaap--CommonStockSharesAuthorized_iI_c20220531_z1EHQpjJWEY2" title="Common stock, shares authorized"><span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20210831_z3VolXSCOPBk" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">499,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of $<span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20220531_zQFAhrPIc9L8" title="Common stock, par value"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210831_zYJhbHWu2eGa" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value common stock. On February 1, 2021, <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20210901__20220531_zPBk0ZrtQps6" title="Reverse stock split"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" name="us-gaap:StockholdersEquityReverseStockSplit">the Company effected a 1-for-10 reverse
stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were
exchanged for one share of common stock, with any fractional shares being rounded up to the next higher whole share. At May 31, 2022
and August 31, 2021, there were <span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20220531_za5qECYMWBhb" title="Common stock, shares issued"><span id="xdx_90F_eus-gaap--CommonStockSharesOutstanding_iI_c20220531_zfP1IVe4YhOk" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,659,073</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_90F_eus-gaap--CommonStockSharesIssued_iI_c20210831_zEFzoQltTDqe" title="Common stock, shares issued"><span id="xdx_908_eus-gaap--CommonStockSharesOutstanding_iI_c20210831_zL7nZBWnY3p4" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">26,610,144</ix:nonFraction></ix:nonFraction></span></span> common shares issued and outstanding, respectively.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the nine months ended May 31, 2022, the Company issued:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210901__20220531__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndServicesAgreementMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-09-012022-05-31_custom_ConsultingAndServicesAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">35,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Consulting and Services Agreement valued at $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20210901__20220531__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndServicesAgreementMember_pp0p0" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-09-012022-05-31_custom_ConsultingAndServicesAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">64,750</ix:nonFraction></span>. The fair value was
    determined based on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_90C_ecustom--SharesIssuanceDate_dd_c20210901__20220531__us-gaap--TypeOfArrangementAxis__custom--ConsultingAndServicesAgreementMember_zELnQdqXYZrd" title="Shares issuance date"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_ConsultingAndServicesAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">September
    16, 2021</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20210901__20220531__us-gaap--TypeOfArrangementAxis__custom--EscrowAgreementMember_pdd" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-09-012022-05-31_custom_EscrowAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,000,000</ix:nonFraction></span>
    restricted shares of common stock as collateral to be held in escrow pursuant to the terms and conditions provided for in a certain
    Securities Purchase Agreement, Pledge and Security Agreement, Secured Convertible Promissory Note, and Escrow Agreement, all dated
    <span id="xdx_90B_ecustom--SharesIssuanceDate_dd_c20210901__20220531__us-gaap--TypeOfArrangementAxis__custom--EscrowAgreementMember_zs1wSol34BYb" title="Shares issuance date"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_EscrowAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">November 17, 2021</ix:nonNumeric></span> to which the Company is a guarantor for that certain senior secured convertible promissory note in the principal
    amount of up to $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_c20220531__us-gaap--TypeOfArrangementAxis__custom--EscrowAgreementMember__srt--RangeAxis__srt--MaximumMember_pp0p0" title="Debt instrument, face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-05-31_custom_EscrowAgreementMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,875,000</ix:nonFraction></span>. The shares were issued on November 23, 2021. The Company value these shares at $<span id="xdx_900_ecustom--SharesHeldInEscrowValue_iI_pp0p0_c20220531__us-gaap--TypeOfArrangementAxis__custom--EscrowAgreementMember_zQGpqDM50P8l" title="Shares held in escrow, value"><ix:nonFraction name="NVOS:SharesHeldInEscrowValue" contextRef="AsOf2022-05-31_custom_EscrowAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> since they are being
    held in escrow and will only be released to the convertible note holders upon certain conditions, including default on the notes.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211219__20211220__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zIiCt0sNE03" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-12-192021-12-20_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Consulting Agreement valued at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20211219__20211220__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_znO9jTW4O7lk" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-12-192021-12-20_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">65,500</ix:nonFraction></span>. The fair value was determined based
    on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_90F_ecustom--SharesIssuanceDate_dd_c20211219__20211220__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zmWZr6mmSK4a" title="Shares issuance date"><ix:nonNumeric contextRef="From2021-12-192021-12-20_custom_ConsultingAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">December 20, 2021</ix:nonNumeric></span>.</span></td></tr>

</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<ix:exclude><!-- Field: Page; Sequence: 216; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_zxgi7ZfHOCfj" title="Shares issued during period for intellectual property, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2022-01-232022-01-24_custom_ContractorAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000</ix:nonFraction></span>
                                            restricted shares of common stock as consideration for an Independent Contractor Agreement
                                            valued at $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_zeWVIONIKNGk" title="Shares issued during period for intellectual property"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2022-01-232022-01-24_custom_ContractorAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,000</ix:nonFraction></span>. The fair value was determined based on the market price of the Company&#8217;s
                                            common stock on the date of grant. The shares were issued on <span id="xdx_902_ecustom--SharesIssuanceDate_dd_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_z0duAyKKJdK2" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-01-232022-01-24_custom_ContractorAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">January 24, 2022</ix:nonNumeric></span>.</span></p></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_zocQEQMNbUEf" title="Shares issued during period for intellectual property, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2022-01-232022-01-24_custom_ContractorAgreementOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">65,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for an Independent Contractor Agreement valued at $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_zFq3dXwvFFvc" title="Shares issued during period for intellectual property"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets" contextRef="From2022-01-232022-01-24_custom_ContractorAgreementOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">78,000</ix:nonFraction></span>. The fair value was
    determined based on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_908_ecustom--SharesIssuanceDate_dd_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_zxU7JOAS7KSc" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-01-232022-01-24_custom_ContractorAgreementOneMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">January
    24, 2022</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember_zl1NyoGzZ1ye" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-01-232022-01-24_custom_ConsultingAgreementOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Consulting Agreement valued at $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember_zz5zMVd8kqTc" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-01-232022-01-24_custom_ConsultingAgreementOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">60,000</ix:nonFraction></span>. The fair value was determined based
    on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_901_ecustom--SharesIssuanceDate_dd_c20220123__20220124__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementOneMember_zPh7o68wb67k" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-01-232022-01-24_custom_ConsultingAgreementOneMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">January 24, 2022</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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 id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220223__20220224__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zN1d4Keg8nZf" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-02-232022-02-24_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
    restricted shares of common stock as consideration for a Consulting Agreement valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220223__20220224__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_z2ZisNNCnOse" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-02-232022-02-24_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">64,500</ix:nonFraction></span>. The fair value was determined based
    on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_901_ecustom--SharesIssuanceDate_dd_c20220223__20220224__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zVDTC78Ltbr5" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-02-232022-02-24_custom_ConsultingAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">February 24, 2022</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_za99pBhc81bl" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-03-162022-03-18_custom_ContractorAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
  <span style="font-size: 10pt">restricted shares of common stock as consideration for an Independent Contractor Agreement valued at
  $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_zlycZtFAeTzd" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-03-162022-03-18_custom_ContractorAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">138,000</ix:nonFraction></span>. The fair value was determined based on the market price of the Company&#8217;s common stock on the date of grant. The shares
  were issued on <span id="xdx_90B_ecustom--SharesIssuanceDate_dd_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementMember_z88PtYYnGz1a" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-03-162022-03-18_custom_ContractorAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">March 18, 2022</ix:nonNumeric></span>.</span></span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_zA0vqoRwP7Mi" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-03-162022-03-18_custom_ContractorAgreementOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000</ix:nonFraction></span>
  restricted shares of common stock as consideration for an Independent Contractor Agreement valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_z8QghWNMnnnc" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-03-162022-03-18_custom_ContractorAgreementOneMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">69,000</ix:nonFraction></span>. The fair value was determined
  based on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_903_ecustom--SharesIssuanceDate_dd_c20220316__20220318__us-gaap--TypeOfArrangementAxis__custom--ContractorAgreementOneMember_zs49ThnMoXG6" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-03-162022-03-18_custom_ContractorAgreementOneMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">March 18, 2022</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220406__20220407__us-gaap--TypeOfArrangementAxis__custom--MembershipInterestPurchaseAgreementMember_ziebHm1MrA3e" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-04-062022-04-07_custom_MembershipInterestPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span>
  <span style="font-size: 10pt">restricted shares of common stock as consideration for a Membership Interest Purchase Agreement valued
  at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220406__20220407__us-gaap--TypeOfArrangementAxis__custom--MembershipInterestPurchaseAgreementMember_zQjNr2HPpm7k" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-062022-04-07_custom_MembershipInterestPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,704,000</ix:nonFraction></span>. The fair value was determined based on the market price of the Company&#8217;s common stock on the date of grant. The
  shares were issued on <span id="xdx_909_ecustom--SharesIssuanceDate_dd_c20220406__20220407__us-gaap--TypeOfArrangementAxis__custom--MembershipInterestPurchaseAgreementMember_ziRPiCXZYMr" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-04-062022-04-07_custom_MembershipInterestPurchaseAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">April 7, 2022</ix:nonNumeric></span>.</span></span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220429__20220502__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zBPxMBC4Fwv9" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-04-292022-05-02_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span>
  restricted shares of common stock as consideration for a Consulting Agreement valued at $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_c20220429__20220502__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zyRQ22r2nBI8" title="Proceeds from issuance of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2022-04-292022-05-02_custom_ConsultingAgreementMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">107,000</ix:nonFraction></span>. The fair value was determined based
  on the market price of the Company&#8217;s common stock on the date of grant. The shares were issued on <span id="xdx_906_ecustom--SharesIssuanceDate_c20220429__20220502__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember_zfgNUku0oQlc" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-04-292022-05-02_custom_ConsultingAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">May 2, 2022</ix:nonNumeric></span>.</span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220510__20220511__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zqfibKnSSf57" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-05-102022-05-11_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">225,000</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif">&#8239;<span style="font-size: 10pt">restricted
  shares of common stock issued for NHL Exchangeable Shares under the terms and conditions of a Share Exchange Agreement which closed
  on June 24, 2021. The fair value was determined based on the market price of the Company&#8217;s common stock on the date of closing.
  The shares were issued on <span id="xdx_909_ecustom--SharesIssuanceDate_dd_c20220510__20220511__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zDPemD0BOBq" title="Shares issuance date"><ix:nonNumeric contextRef="From2022-05-102022-05-11_custom_ShareExchangeAgreementMember" format="ixt:datemonthdayyearen" name="NVOS:SharesIssuanceDate">May 11, 2022</ix:nonNumeric></span>.</span></span></td></tr>

<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 10pt; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif">&#9679;</span></td>
  <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20220301__20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zwQxWRIqWK76" title="Number of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesPurchaseOfAssets" contextRef="From2022-03-012022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">623,929</ix:nonFraction></span></span><span style="font-family: Times New Roman, Times, Serif">&#8239;<span style="font-size: 10pt">shares
  of common stock as consideration for payment of an aggregate principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zxZOYFefji58" title="Debt instrument aggregate principal amount"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,244,444</ix:nonFraction></span> and an aggregate accrued interest amount
  of $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20220531__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zMtu1ZxiL592" title="Accrued interest"><ix:nonFraction name="us-gaap:InterestPayableCurrentAndNoncurrent" contextRef="AsOf2022-05-31_us-gaap_ConvertibleDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,405</ix:nonFraction></span> on the $16.66m+ convertible notes. The shares were issued on various dates during the three months ended May 31, 2022.</span></span></td></tr>
</table>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Stock
Options</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 8, 2015, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2015 Incentive Compensation Plan (the &#8220;2015 Plan&#8221;), which authorized the
issuance of up to <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20150908__us-gaap--PlanNameAxis__custom--TwoThousandAndFifteenIncentiveCompensationPlanMember__srt--RangeAxis__srt--MaximumMember_pdd" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2015-09-08_custom_TwoThousandAndFifteenIncentiveCompensationPlanMember_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction></span> shares of common stock to employees, officers, directors or independent consultants of the Company, provided
that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. During fiscal
years 2020 and 2019, the Company did not grant any awards under the 2015 Plan. The Company does not intend to issue any additional grants
under the 2015 Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 217; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 16, 2018, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2018 Incentive Compensation Plan (the &#8220;2018 Plan&#8221;). Under the 2018 Plan,
<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20180116__us-gaap--PlanNameAxis__custom--TwoThousandAndEighteenIncentivePlanMember_pdd" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2018-01-16_custom_TwoThousandAndEighteenIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,000,000</ix:nonFraction></span> shares of common stock are authorized for the grant of stock options and the issuance of restricted stock, stock appreciation
rights, phantom stock and performance awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries.
As of May 31, 2022, the 2018 Plan had <span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_c20220531__us-gaap--PlanNameAxis__custom--TwoThousandAndEighteenIncentivePlanMember_pdd" title="Number of shares available for future grant"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2022-05-31_custom_TwoThousandAndEighteenIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">864,900</ix:nonFraction></span> shares available for award; however, the Company does not intend to issue any additional
grants under the 2018 Plan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 9, 2021, the Company&#8217;s Board of Directors and stockholders holding a majority of the Company&#8217;s outstanding common
stock approved the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the &#8220;2021 Plan&#8221;). Under the 2021 Plan, a total
of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_c20210209__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember_pdd" title="Number of common stock shares authorized"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2021-02-09_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,500,000</ix:nonFraction></span> shares of common stock are authorized for issuance pursuant to the grant of stock options, stock appreciation rights, restricted
stock, restricted stock units, performance units, performance shares or other cash- or stock-based awards to officers, directors, employees
and eligible consultants to the Company or its subsidiaries. Subject to adjustment as provided in the 2021 Plan, <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward_c20210901__20220531__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember_zZloiDb0mLLb" title="Term of award description"><ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward">the maximum aggregate
number of shares that may be issued under the 2021 Plan is eligible to be cumulatively increased on January 1, 2022 and on each subsequent
January 1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number of shares of common
stock issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by our Board of Directors. The Company
chose not to cumulatively increase the shares authorized for issuance under the 2021 Plan effective January 1, 2022. As of May 31, 2022,
the 2021 Plan had <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_c20220531__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyOneEquityIncentivePlanMember_pdd" title="Number of shares available for future grant"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" contextRef="AsOf2022-05-31_custom_TwoThousandAndTwentyOneEquityIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,039,315</ix:nonFraction></span> shares available for award.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zaVLDQIJQE4e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a summary of stock options activity:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B5_zGo2TR15BBi5" style="display: none">Schedule of Stock Option and Warrant 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"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Average</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Average</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Remaining</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Aggregate</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Options</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Contractual</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Intrinsic</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Outstanding</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Life</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Value</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Outstanding, August 31, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20210901__20220531_zdTxCkcitrBf" title="Options/Warrants outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,849,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20210901__20220531_zgb1tYQ4B6hc" title="Weighted average exercise price, outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.29</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210901__20220531_zEmwaieJSva4" title="Weighted average remaining contractual life, outstanding, beginning balance"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">3.14</ix:nonNumeric></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_c20210901__20220531_zSE13hHsC0H8" title="Aggregate intrinsic value, outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">218,240</ix:nonFraction></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">&#160;</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">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20210901__20220531_pdd" title="Options/Warrants outstanding, granted" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">329,985</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20210901__20220531_pdd" title="Weighted average exercise price, granted" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.41</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20210901__20220531_pdd" title="Options/Warrants outstanding, forfeited" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl3983">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20210901__20220531_pdd" title="Options/Warrants outstanding, exercised" 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"><span style="-sec-ix-hidden: xdx2ixbrl3985">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Outstanding, May 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20210901__20220531_zRe7wwW5ZkTi" title="Options/Warrants outstanding, ending balance" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,179,585</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20210901__20220531_zU6ZsrRMne31" title="Weighted average exercise price, outstanding, ending balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.16</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3_dtY_c20210901__20220531_zaTDilKq2z3a" title="Weighted average remaining contractual life, outstanding, ending balance"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm3">2.74</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pp0p0_c20210901__20220531_zRJeTUX1hH09" title="Aggregate intrinsic value, outstanding, ending balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">658,069</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Exercisable, May 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20210901__20220531_z2SLYtMUyJvk" title="Options/Warrants outstanding, exercisable" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,968,096</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20210901__20220531_zzqLCZc98Kb6" title="Weighted average exercise price, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.25</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210901__20220531_zuQcpZ0NUmF8" title="Weighted average remaining contractual life, exercisable"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1">2.52</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_983_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pp0p0_c20210901__20220531_z5RK55sRT4hj" title="Aggregate intrinsic value, outstanding, ending balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">505,797</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_zArFh2X4umdf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock"><p id="xdx_895_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableTableTextBlock_zYz3doA3T5yb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exercise price for stock options outstanding at May 31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BF_zync0Wh9tVV6" style="display: none">Schedule of Options and Warrants Outstanding and Exercisable</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td colspan="6" 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">Outstanding</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" 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">Exercisable</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number of</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Number of</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <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">Options</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Options</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of options/warrants, outstanding" style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">281,985</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_989_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.33</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of options/warrants, exercisable" style="font: 10pt Times New Roman, Times, Serif; width: 21%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">70,496</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeOneMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.33</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of options/warrants, outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">997,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of options/warrants, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">997,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeTwoMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeTwoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.60</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of options/warrants, outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">48,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.87</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of options/warrants, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">48,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeThreeMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeThreeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.87</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of options/warrants, outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">775,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of options/warrants, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">775,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFourMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFourMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of options/warrants, outstanding" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">72,600</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_988_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of options/warrants, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">72,600</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeFiveMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeFiveMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <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">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeSixMember_pdd" title="Number of options/warrants, outstanding" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeSixMember_pdd" title="Number of options/warrants, outstanding, exercise price" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeSixMember_pdd" title="Number of options/warrants, exercisable" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeSixMember_pdd" title="Number of options/warrants, exercisable, exercise price" style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeSixMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.00</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <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">&#160;</span></td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20220531_pdd" title="Number of options/warrants, outstanding" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,179,585</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_c20220531_pdd" title="Number of options/warrants, exercisable" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,968,096</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AC_zfSdVhofcz66" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
options granted during the nine months ended May 31, 2022 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20210901__20220531_pdd" title="Weighted average fair value"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.37</ix:nonFraction></span>, and the weighted-average exercise price of such options was $<span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionWeightedAverageExercisePrice_iI_c20220531_zCkBDXaesnpk" title="Weighted-average exercise price"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionWeightedAverageExercisePrice" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.41</ix:nonFraction></span>. No options
were granted during the nine months ended May 31, 2022 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
options granted during the nine months ended May 31, 2021 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20200901__20210531_pdd" title="Weighted average fair value"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.76</ix:nonFraction></span>, and the weighted-average exercise price of such options was $<span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionWeightedAverageExercisePrice_c20210531_pdd" title="Weighted-average exercise price"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionWeightedAverageExercisePrice" contextRef="AsOf2021-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.80</ix:nonFraction></span>. No options
were granted during the nine months ended May 31, 2021 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option
expense of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20210901__20220531_pp0p0" title="Stock option expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">289,892</ix:nonFraction></span> and $<span id="xdx_905_eus-gaap--ShareBasedCompensation_pp0p0_c20200901__20210531_zdlcdRfX8r4f" title="Stock option expense"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">88,855</ix:nonFraction></span> during the nine months ended May 31, 2022 and 2021, respectively. At May 31, 2022, the unamortized stock
option expense was $<span id="xdx_90D_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_c20220531_pp0p0" title="Unamortized stock option expense"><ix:nonFraction name="us-gaap:EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">273,991</ix:nonFraction></span>, which will be amortized into expense through February 2023.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 218; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><p id="xdx_89E_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zxXEdZuzGPK3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
assumptions used in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted are
as follows for the options granted during the nine months ended May 31, 2022 and 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BC_z1OJgXAJwOEh" style="display: none">Schedule of Fair Value of Options Granted by Using Valuation Assumptions</span></span></p>



<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">2021</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 58%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Risk-free interest rate</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210901__20220531__srt--RangeAxis__srt--MinimumMember_zEpxC4HLhAsa" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2021-09-012022-05-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.93</ix:nonFraction></span> to <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20210901__20220531__srt--RangeAxis__srt--MaximumMember_zTglqAXDwha4" title="Risk-free interest rate"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2021-09-012022-05-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.89</ix:nonFraction></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">%</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20200901__20210531_zfqy1ZkHOEzf" title="Risk-free interest rate" style="font: 10pt Times New Roman, Times, Serif; width: 17%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.42</ix:nonFraction></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">%</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected life of the options</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210901__20220531_z0fK6d7XR4I3" title="Expected life of the options"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">2.5</ix:nonNumeric></span>
                                            years</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"><span style="font-family: Times New Roman, Times, Serif">&#160;</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_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200901__20210531_z0FIupbWk7ol" title="Expected life of the options"><ix:nonNumeric contextRef="From2020-09-012021-05-31" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">2.5</ix:nonNumeric></span>
                                            years</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected volatility</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20210901__20220531_zGxDnfZRMM2g" title="Expected volatility" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">281</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20200901__20210531_zV2SKDccbMVg" title="Expected volatility" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">268</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Expected dividend yield</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20210901__20220531_zFCcBC4wgV63" title="Expected dividend yield" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20200901__20210531_zj6VTMNEbUm7" title="Expected dividend yield" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zlRWa19uOTfh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Warrants</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:WarrantActivityTableTextBlock"><p id="xdx_891_ecustom--WarrantActivityTableTextBlock_zT9Wd31KUQxf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a summary of warrant activity:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B5_zrQM17pc5jse" style="display: none">Schedule of Warrant 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"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Weighted</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Average</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Average</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Remaining</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Aggregate</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Warrants</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Exercise</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Contractual</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Intrinsic</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Outstanding</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Life</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Value</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 36%"><span style="font-family: Times New Roman, Times, Serif">Outstanding, August 31, 2021</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20210901__20220531_zKUvIbmHL9Nh" title="Warrants outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,388,050</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingWeightedAverageExercisePrice_iS_c20210901__20220531_zMGTvPFXG3M5" title="Weighted average exercise price, outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingWeightedAverageExercisePrice" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210901__20220531_zRThDEypOWa6" title="Weighted average remaining contractual life, outstanding, beginning balance"><ix:nonFraction name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionOutstandingWeightedAverageRemainingContractualTerm2" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">5.12</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingIntrinsicValue_iS_pp0p0_c20210901__20220531_zqwjkigJeJZ" title="Aggregate intrinsic value, outstanding, beginning balance" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl4099">-</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">&#160;</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">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20210901__20220531_pdd" title="Warrants outstanding, granted" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">6,057,214</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionGrantsInPeriodWeightedAverageExercisePrice_c20210901__20220531_zNQ03t4nPpib" title="Weighted average exercise price, granted" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementsByShareBasedPaymentAwardNonOptionGrantsInPeriodWeightedAverageExercisePrice" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.05</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20210901__20220531_pdd" title="Warrants outstanding, forfeited" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl4105">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20210901__20220531_pdd" title="Warrants outstanding, exercised" 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"><span style="-sec-ix-hidden: xdx2ixbrl4107">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Outstanding, May 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20210901__20220531_zYfrKVipiEE8" title="Warrants outstanding, ending balance" 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"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,445,264</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingWeightedAverageExercisePrice_iE_c20210901__20220531_zHXtpKC5Czag" title="Weighted average exercise price, outstanding, ending balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingWeightedAverageExercisePrice" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.42</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionOutstandingWeightedAverageRemainingContractualTerm3_dtY_c20210901__20220531_zwo0oQA73Us4" title="Weighted average remaining contractual life, outstanding, ending balance"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionOutstandingWeightedAverageRemainingContractualTerm3">3.75</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingIntrinsicValue_iE_pp0p0_c20200901__20220531_z0dHAULJ4We" title="Aggregate intrinsic value, outstanding, ending balance" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionOutstandingIntrinsicValue" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">291,667</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Exercisable, May 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionExercisableNumber_iI_c20220531_z1wQOksWOU1g" title="Warrants outstanding, exercisable" 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"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionExercisableNumber" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,445,264</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionExercisableWeightedAverageExercisePrice_iI_c20220531_zTAPP6m0ppma" title="Weighted average exercise price, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionExercisableWeightedAverageExercisePrice" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.42</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionExercisableWeightedAverageRemainingContractualTerm1_dtY_c20210901__20220531_zVBmTaieh2U1" title="Weighted average remaining contractual life, exercisable"><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" format="ixt-sec:duryear" name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionExercisableWeightedAverageRemainingContractualTerm1">3.75</ix:nonNumeric></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_984_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionExercisableIntrinsicValue1_iI_pp0p0_c20220531_z4u5KbQm0Zi2" title="Aggregate intrinsic value, exercisable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionExercisableIntrinsicValue1" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">291,667</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_z7NqxI0M0Fc7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="NVOS:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableOneTableTextBlock"><p id="xdx_890_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAndExercisableOneTableTextBlock_zHRXJGFwPyj1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exercise price for warrants outstanding at May 31, 2022:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BA_zGgj0sN9cUZf" style="display: none">Schedule of Warrants Outstanding</span></span></p>


<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 50%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td colspan="7" 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">Outstanding
    and Exercisable</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Number
                                            of &#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exercise
                                            &#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td 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"><b>Warrants
                                            &#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td 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"><b>Price
                                            &#160;</b></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_ecustom--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingNonOption_iI_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeMember_zLBRJtj9DCOe" title="Number of Options/Warrants, Outstanding" style="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingNonOption" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,833,334</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98C_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingNonOptionWeightedAverageExercisePriceBeginningBalance1_iI_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeMember_zIKAp258wp2i" title="Number of Options/Warrants, Outstanding, Exercise Price" style="font: 10pt Times New Roman, Times, Serif; width: 44%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingNonOptionWeightedAverageExercisePriceBeginningBalance1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">2.00</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_982_ecustom--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingNonOption1_iI_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeMember_zu0DwPOjMdVa" title="Number of Options/Warrants, Outstanding" 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"><ix:nonFraction name="NVOS:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingNonOption1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,611,930</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98D_ecustom--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingNonOptionWeightedAverageExercisePrice1_iI_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeMember_zH2MKUDUBjEb" title="Number of Options/Warrants, Outstanding, Exercise Price" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="NVOS:SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingNonOptionWeightedAverageExercisePrice1" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_989_ecustom--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableNonOption_iI_c20220531__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceRangeMember_z6TJIxuqwTn1" title="Number of Options/Warrants, Exercisable" 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"><ix:nonFraction name="NVOS:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableNonOption" contextRef="AsOf2022-05-31_custom_ExercisePriceRangeMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,445,264</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_zwnvra4L1Qul" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_803_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zvIcLIDyMemh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
15 &#8211; <span id="xdx_821_zcgLP9FRGStk">Commitments and Contingencies</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Litigation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is party to certain legal proceedings from time-to-time incidental to the conduct of its business. These proceedings could result
in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company
cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on
our condensed consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs.
However, based on information available to the Company&#8217;s management to date, the Company&#8217;s management does not expect that
the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company&#8217;s unaudited
condensed consolidated financial position as of May 31, 2022, results of operations, cash flows or liquidity of the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:exclude><!-- Field: Page; Sequence: 219; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:BusinessCombinationDisclosureTextBlock"><p id="xdx_80A_eus-gaap--BusinessCombinationDisclosureTextBlock_z6xAmajSBM1a" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
16 &#8211; <span id="xdx_82C_zngfVQldIWEb">Acquisitions</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Terragenx</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, the Company and NHL, a wholly owned subsidiary of the Company, entered into that certain Share Exchange Agreement
(the &#8220;Terra SEA&#8221;), dated as of November 17, 2021, by and among the Company, NHL, Terragenx Inc. (&#8220;Terra&#8221;), TMS
Inc. (&#8220;TMS&#8221;), Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust (&#8220;COHV&#8221; and collectively
with TMS, Mr. Mullins and Mr. Fournier, the &#8220;Terra Shareholders&#8221;). Collectively, the Terra Shareholders owned <span id="xdx_906_eus-gaap--VariableInterestEntityOwnershipPercentage_pid_dp_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxIncMember_zGdNJ1eutJMc"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction></span>% of the
outstanding shares of Terra (the &#8220;Terra Purchased Shares&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the &#8220;Purchase Price&#8221;)
of CAD$<span id="xdx_909_eus-gaap--BusinessCombinationConsiderationTransferred1_uCAD_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zZWjHDRKozq" title="Business combination consideration transferred"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">500,000</ix:nonFraction></span> (approximately $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxIncMember_zm3AjGhcKY01"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-11-162021-11-17_custom_ShareExchangeAgreementMember_custom_TerragenxIncMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">398,050</ix:nonFraction></span>) (the &#8220;Exchange&#8221;). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company&#8217;s common stock
(the &#8220;NHL Exchangeable Shares&#8221;). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_z8gXP15dDk02" title="Shares issued price per share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">3.35</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Exchange closed on November 17, 2021. <span id="xdx_90D_ecustom--ShareExchangeDescription_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zLOzAYijssZh" title="Share exchange description"><ix:nonNumeric contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" name="NVOS:ShareExchangeDescription">At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zkOGSNMPdD8" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">910</ix:nonFraction></span> shares
of Terra common stock, representing <span id="xdx_908_eus-gaap--VariableInterestEntityOwnershipPercentage_pid_dp_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_zP8HHdmqmdqk" title="Ownership Percentage"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction></span>% of Terra&#8217;s outstanding shares, and (ii) a total of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NHLMember_zlOnudtYkfVg"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember_custom_NHLMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">100</ix:nonFraction></span> NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of <span id="xdx_90F_ecustom--BusinessAcquisitionInterestsIssuedOrIssuableNumberOfSharesIssued_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_z75zhKTv907k" title="Business acquisition number of shares issued"><ix:nonFraction name="NVOS:BusinessAcquisitionInterestsIssuedOrIssuableNumberOfSharesIssued" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,821</ix:nonFraction></span> restricted shares of the Company&#8217;s
common stock. As a result of the Exchange, NHL has <span id="xdx_901_eus-gaap--VariableInterestEntityOwnershipPercentage_pid_dp_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_zSQcoNcLAiSl" title="Ownership percentage"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">91</ix:nonFraction></span>% ownership of Terra and full control of the Terra business.</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, the Company will issue <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__srt--TitleOfIndividualAxis__custom--TerryMullinsMember_zYw3jsludyca"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-11-162021-11-17_custom_ShareExchangeAgreementMember_custom_TerragenxMember_custom_TerryMullinsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">500,000</ix:nonFraction></span> shares of the Company&#8217;s common stock to Terry Mullins as part of an employment agreement
that is considered part of the purchase price. The price of the Company&#8217;s common stock on the closing date was $<span id="xdx_90E_eus-gaap--SharePrice_iI_c20211117__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember_zbco44j5fkBk"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.59</ix:nonFraction></span>; therefore
the purchase price for accounting purposes was $<span id="xdx_905_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zsqSpUQXuqX5"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span>. The Company acquired Terragenx to complement several of the Company&#8217;s
growth initiatives including (i) to build a health science related IP portfolio, and (ii) through either acquisition, internal development,
or third-party licensing distribute effective, personalized health and wellness product solutions allowing for the customization of patient
preventative care remedies and over-the-counter preventative and maintenance care solutions. This acquisition was considered an acquisition
of a business under ASC 805. From the date of acquisition until May 31, 2022, Terragenx had revenues of $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zZgozPXPfmh2"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,348</ix:nonFraction></span> and a net loss of
$<span id="xdx_90F_eus-gaap--NetIncomeLoss_c20211116__20211117__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zBgMdBXyhDlh"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-11-162021-11-17_custom_TerragenxMember_custom_ShareExchangeAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">115,427</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_z9wLdmQBDEL3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_z9JnyfDVQ2Hb" style="display: none">Summary of Purchase Price Allocation at Fair Value</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 76%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220531_z2qXLyAXZeM7" title="Cash and cash equivalents" style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">29,291</ix:nonFraction></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">&#160;</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">Inventory</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20220531_zBbR9DBPIdTb" title="Inventory" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,273</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_981_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_c20220531_z4qhNNszywCk" title="Prepaid expenses and other current assets" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">398</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Property and equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_c20220531_zpYmISBJQlM5" title="Property and equipment" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">66,759</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Intangible assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_983_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20220531_zSLuB3HJolnc" title="Intangible assets" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,179,361</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts payable and accrued expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_di_c20220531_zsILDk1G7uh" title="Accounts payable and accrued expenses" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">189,080</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">CEBA loan</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_984_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLoan_iNI_di_c20220531_zmfeIgWQHObj" title="CEBA loan" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLoan" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">47,766</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Minority interest</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_983_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedMinorityInterest_iNI_di_c20220531_zF0aj2kkm6Fc" title="Minority interest" 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">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedMinorityInterest" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,311</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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">Purchase price</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531_zZLuJBs3Fezg" title="Purchase price" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zqDQLoeZq4W6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_z6pKKq25m2R" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase price was paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B1_z6n6oxNfeBX" style="display: none">Summary of Purchase Price</span></span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 76%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98D_eus-gaap--PaymentsToAcquireBusinessesGross_c20210901__20220531_zDsTh96sBlXk" title="Cash" style="font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl4185">-</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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock to be issued</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98B_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20210901__20220531_zmtocfFe6pac" title="Common stock to be issued" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_989_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531_zoFnZo7n5OG6" title="Purchase price, total" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">983,925</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zbnjCSAArIq2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase of Terragenx was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>


<ix:exclude><!-- Field: Page; Sequence: 220; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Mullins
Asset Purchase Agreement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
November 17, 2021, the Company entered into that certain Asset Purchase Agreement (the &#8220;Mullins APA&#8221;), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins&#8217; right, title and interest in and to certain assets (the &#8220;Mullins IP Assets&#8221;),
in exchange for a purchase price of CAD$<span id="xdx_90A_eus-gaap--PaymentsToAcquireProductiveAssets_uCAD_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_z0BtSaQXB9dk" title="Purchase of assets"><ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">2,500,000</ix:nonFraction></span> (approximately $<span id="xdx_905_eus-gaap--PaymentsToAcquireProductiveAssets_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zkBnmjq460u6" title="Purchase of assets"><ix:nonFraction name="us-gaap:PaymentsToAcquireProductiveAssets" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,990,250</ix:nonFraction></span>) which is to be paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</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 id="xdx_905_eus-gaap--LongTermPurchaseCommitmentSpecifiedFormOfPayment_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__us-gaap--BusinessAcquisitionAxis__custom--TerragenxMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zmMqkV7qCDrh" title="Number of shares issued, value"><ix:nonNumeric contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_TerragenxMember_custom_MrMullinsMember" name="us-gaap:LongTermPurchaseCommitmentSpecifiedFormOfPayment">CAD$<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_uCAD_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zf587k1Bn46f"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">2,000,000</ix:nonFraction></span>
    (approximately $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_uUSD_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_z6wkimri6aqi"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueNewIssues" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,592,200</ix:nonFraction></span>) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the &#8220;Mullins IP Assets CAD$2m Shares&#8221;), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration</ix:nonNumeric> </span>and approval for all Mullins IP Assets, and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAD$<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_uCAD_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zKQkVX8x1xng" title="Shares issued, restricted stock, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">500,000</ix:nonFraction></span>
    (approximately $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_pp0p0_uUSD_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zGnddAdBS5Bk" title="Shares issued, restricted stock, value"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">398,050</ix:nonFraction></span>) is to be issued in the form of <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zW6HE3BJWuhh" title="Shares issued, restricted stock, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">118,821</ix:nonFraction></span> restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $<span id="xdx_906_eus-gaap--SharesIssuedPricePerShare_iI_pip0_c20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_zyowE6stVz1h" title="Shares issued, price per share"><ix:nonFraction name="us-gaap:SharesIssuedPricePerShare" contextRef="AsOf2021-11-17_custom_MullinsAssetPurchaseAgreementMember" format="ixt:numdotdecimal" decimals="INF" scale="0" unitRef="USDPShares">3.35</ix:nonFraction></span> per share. The price of
the Company&#8217;s common stock on the closing date was $<span id="xdx_906_eus-gaap--SharePrice_iI_c20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zm8XUdBe5Rf3" title="Share price"><ix:nonFraction name="us-gaap:SharePrice" contextRef="AsOf2021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.59</ix:nonFraction></span>; therefore the purchase price for assets acquired (Intellectual property)
by the payment of item (a) above was $<span id="xdx_90A_eus-gaap--AssetAcquisitionConsiderationTransferred_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zZ9HQcMjLoY6" title="Asset acquisition consideration transferred"><ix:nonFraction name="us-gaap:AssetAcquisitionConsiderationTransferred" contextRef="From2021-11-162021-11-17_custom_MullinsAssetMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">755,701</ix:nonFraction></span> and item (b) above was $<span id="xdx_908_eus-gaap--AssetAcquisitionConsiderationTransferred_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember__srt--TitleOfIndividualAxis__custom--MrMullinsMember_zp8ZBwQ0zvV6" title="Asset acquisition consideration transferred"><ix:nonFraction name="us-gaap:AssetAcquisitionConsiderationTransferred" contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember_custom_MrMullinsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,925</ix:nonFraction></span>. The purchase price for item (a) above has been recorded
as a contingent liability at fair value in the accompanying unaudited condensed consolidated balance sheets since the conditions for
payment have not been met as of May 31, 2022. The amounts assigned to assets acquired are provisional. Therefore, this may result in
future adjustments to the provisional amounts as information is obtained about facts and circumstances that existed at the acquisition
date.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, <span id="xdx_90D_ecustom--RoyaltyPaidDescription_c20211116__20211117__us-gaap--TypeOfArrangementAxis__custom--MullinsAssetPurchaseAgreementMember_z5qUGVhfBBBh" title="Royalty paid description"><ix:nonNumeric contextRef="From2021-11-162021-11-17_custom_MullinsAssetPurchaseAgreementMember" name="NVOS:RoyaltyPaidDescription">the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales</ix:nonNumeric></span> reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>MiTelemed+</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the &#8220;MiTelemed+ JV&#8221;) with EK-Tech Solutions Inc.
(&#8220;EK-Tech&#8221;) to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation (&#8220;MiTelemed+&#8221;),
to operate, support, and expand access and functionality of EK-Tech&#8217;s enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$<span id="xdx_905_eus-gaap--ProceedsFromDivestitureOfInterestInJointVenture_uCAD_c20211007__20211008__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember_zPjtqRgsENw" title="Proceeds from joint venture"><ix:nonFraction name="us-gaap:ProceedsFromDivestitureOfInterestInJointVenture" contextRef="From2021-10-072021-10-08_custom_JointVentureAgreementMember" format="ixt:numdotdecimal" decimals="0" unitRef="CAD">1,500,000</ix:nonFraction></span>, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211007__20211008__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember_zfUEKKgIpmWl" title="Common stock issued for cash, shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2021-10-072021-10-08_custom_JointVentureAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">185,000</ix:nonFraction></span> restricted shares of Company&#8217;s common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV. <span id="xdx_906_eus-gaap--StockholdersEquityReverseStockSplit_c20211007__20211008__us-gaap--TypeOfArrangementAxis__custom--JointVentureAgreementMember_zNdf7Uw2DzIa" title="Reverse stock split"><ix:nonNumeric contextRef="From2021-10-072021-10-08_custom_JointVentureAgreementMember" name="us-gaap:StockholdersEquityReverseStockSplit">The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech</ix:nonNumeric></span>. As of May 31, 2022, the terms and conditions for the exchange of the NHL Exchangeable Special Shares
had not been met.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Share
Exchange Agreement to Acquire <span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20220302__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CanadaCorpMember_zTpHLxukawS9" title="Equity method investment ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-03-02_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50.1</ix:nonFraction></span>% of 12858461 Canada Corp.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 1, 2022, the Company and NHL completed a Share Exchange Agreement (the &#8220;1285 SEA&#8221;) with 12858461 Canada Corp. (&#8220;1285&#8221;),
a Canada federal corporation in the business of providing clinic-based physiotherapy and related ancillary services and products, and
Prashant A. Jani, a Canadian citizen and sole shareholder of 1285 (the &#8220;1285 Shareholder&#8221;), to acquire <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20220302__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--CanadaCorpMember_zRVyPLNAVv6a" title="Equity method investment ownership percentage"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-03-02_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">50.1</ix:nonFraction></span>% ownership of
1285 for a purchase price of $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20220227__20220302__srt--OwnershipAxis__custom--CanadaCorpMember_zF2E8HdZFivj" title="Purchase price"><ix:nonFraction name="us-gaap:SaleOfStockConsiderationReceivedOnTransaction" contextRef="From2022-02-272022-03-02_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,000</ix:nonFraction></span> (the &#8220;1285 Purchase Price&#8221;) paid with the issuance, by NHL to the 1285 Shareholder,
of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of exchange into an allotment of <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220227__20220302__srt--OwnershipAxis__custom--CanadaCorpMember_zSs8UDa21lh5" title="Allotment of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-02-272022-03-02_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,000</ix:nonFraction></span>
restricted shares of the Company&#8217;s common stock (the &#8220;Parent 1285 SEA Shares&#8221;) at the determination of the 1285 Shareholder.
The number of Parent 1285 SEA Shares was calculated by dividing the 1285 Purchase Price by $<span id="xdx_90C_eus-gaap--SaleOfStockPricePerShare_iI_c20220302__srt--OwnershipAxis__custom--CanadaCorpMember_zWpRfYEUI77i" title="Purchase price per share"><ix:nonFraction name="us-gaap:SaleOfStockPricePerShare" contextRef="AsOf2022-03-02_custom_CanadaCorpMember22589015" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.00</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:exclude><!-- Field: Page; Sequence: 221; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, 1285 had revenues
of $<span id="xdx_907_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20220301__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zc1ZVSetAAGh" title="Revenues"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,414</ix:nonFraction></span> and a net income of $<span id="xdx_90B_eus-gaap--NetIncomeLoss_c20220301__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zOs1jKdLDuld" title="Net Income (Loss)"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-03-012022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,999</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hsrt--OwnershipAxis__custom--CanadaCorpMember_zQ2VJ4QBJo9e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B2_zWVHeKFW2Dy5" style="display: none">Summary of Purchase Price Allocation at Fair Value</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98E_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zzkjd9udm5G3" title="Cash and cash equivalents" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-05-31_custom_CanadaCorpMember22590125" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,629</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20220531__srt--OwnershipAxis__custom--CanadaCorpMember_z0SIKtX4a7a4" title="Accounts receivable" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" contextRef="AsOf2022-05-31_custom_CanadaCorpMember22590125" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,754</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Property and equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_c20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zWJzOSWgUVbh" title="Property and equipment" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2022-05-31_custom_CanadaCorpMember22590125" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,813</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">Goodwill</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_986_eus-gaap--Goodwill_iI_c20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zIy581uVTHE8" title="Goodwill" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_custom_CanadaCorpMember22590125" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,705</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Minority interest</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98C_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedMinorityInterest_iNI_di_c20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zqOo4IgI3ff1" title="Minority interest" 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">(<ix:nonFraction name="NVOS:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedMinorityInterest" contextRef="AsOf2022-05-31_custom_CanadaCorpMember22590125" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,401</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">)</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Purchase price</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_981_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zaEr0ejytVrg" title="Purchase price" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A9_zsmIrBmFyajk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_891_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hsrt--OwnershipAxis__custom--CanadaCorpMember_zsccsHdp3ZH1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase price was paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8BD_zM4X3aPsgAFh" style="display: none">Summary of Purchase Price</span></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98C_eus-gaap--PaymentsToAcquireBusinessesGross_c20210901__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zt02bbq6dwS3" title="Cash" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl4251">-</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">&#160;</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; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock to be issued</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_984_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20210901__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zVRhiN03CZe6" title="Common stock to be issued" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_988_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--CanadaCorpMember_zVKdsYA8NBQf" title="Purchase price, total" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_CanadaCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,500</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>



</ix:nonNumeric><p id="xdx_8A5_zf1GP0KHkioi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase of 1285 was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Asset
Purchase Agreement with Poling Taddeo Hovius Physiotherapy Professional Corp., operating as Fairway Physiotherapy and Sports Injury Clinic</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 1, 2022, the Company and NHL completed an Asset Purchase Agreement (the &#8220;PTHPC APA&#8221;) with Poling Taddeo Hovius Physiotherapy
Professional Corp. (&#8220;PTHPC&#8221;), operating a clinic-based physiotherapy, rehabilitative, and related ancillary services and
products business known as Fairway Physiotherapy and Sports Injury Clinic (&#8220;FAIR&#8221;), and Jason Taddeo, a Canadian citizen
and the sole shareholder of PTHPC (the &#8220;PTHPC Shareholder&#8221;), Under the terms and conditions of the PTHPC APA, PTHPC agreed
to sell, assign and transfer to NHL, free and clear of all encumbrances, other than permitted encumbrances, and NHL agreed to purchase
from PTHPC all of PTHPC&#8217;s right, title and interest in and to all of its assets related to FAIR and the FAIR Business, with the
exception of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto,
whether owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated. Under the
terms and conditions of the PTHPC APA, the purchase price is $<span id="xdx_900_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20220227__20220302__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zC5Kk0k3Dkde" title="Purchase price"><ix:nonFraction name="us-gaap:SaleOfStockConsiderationReceivedOnTransaction" contextRef="From2022-02-272022-03-02_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">627,000</ix:nonFraction></span> (the &#8220;FAIR Purchase Price&#8221;) paid with the issuance,
by NHL to the PTHPC Shareholder, of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of
exchange into an allotment of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220227__20220302__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zGo1JIq62EBa" title="Allotment of restricted shares"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-02-272022-03-02_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">156,750</ix:nonFraction></span> restricted shares of the Company&#8217;s common stock (the &#8220;Parent PTHPC APA Shares&#8221;)
at the determination of the PTHPC Shareholder. The number of Parent PTHPC APA Shares was calculated by dividing the FAIR Purchase Price
by $<span id="xdx_90E_eus-gaap--SaleOfStockPricePerShare_iI_c20220302__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zq03lpycOs0h" title="Purchase price per share"><ix:nonFraction name="us-gaap:SaleOfStockPricePerShare" contextRef="AsOf2022-03-02_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">4.00</ix:nonFraction></span> per share.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, PTHPC had revenues
of $<span id="xdx_90F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20220301__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_znUhKy0jnorc"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">118,742</ix:nonFraction></span> and a net loss of $<span id="xdx_90F_eus-gaap--NetIncomeLoss_c20220301__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_z8ygbcLyl8Vi"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-03-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,619</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hsrt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zO8Y0Ibg6HG4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B0_zWa6yrH5ODi1" style="display: none">Summary of Purchase Price Allocation at Fair Value</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_z3rgStNzuY8d" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,383</ix:nonFraction></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">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Accounts receivable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zyX8kKs6ghx9" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" contextRef="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,289</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Prepaid expenses and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_c20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zXxvBBphiZji" title="Prepaid expenses and other current assets" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets" contextRef="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,292</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Property and equipment</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td id="xdx_985_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_c20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zbzQjcdRx3L8" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment" contextRef="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,475</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Goodwill</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_989_eus-gaap--Goodwill_iI_c20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zTyJf8g4N1Q8" 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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">151,686</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Purchase price</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zhXaaSXY2v78" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">235,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_zrBERQu89HIk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<ix:exclude><!-- Field: Page; Sequence: 222; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_89F_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hsrt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_z6Ym4JXNkf5g" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase price was paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B7_zyyZyIfu5vp" style="display: none">Summary of Purchase Price</span></span></p>


<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%"><span style="font-family: Times New Roman, Times, Serif">Cash</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_988_eus-gaap--PaymentsToAcquireBusinessesGross_c20210901__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zr7nF5RlwEi8" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl4275">-</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">&#160;</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; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Common stock to be issued</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20210901__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zqJK0ON45Iya" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">235,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</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">$</span></td><td id="xdx_983_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember_zltJckrdd24f" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_PolingTaddeoHoviusPhysiotherapyProfessionalCorpMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">235,125</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AA_z7zioA6agPu9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase of PTHPC was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Membership
Interest Purchase Agreement with Clinical Consultants International LLC</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 17, 2022, the Company entered into a Membership Interest Purchase Agreement (the &#8220;CCI Agreement&#8221;) by and among the
Company, CCI, each of the members of CCI (the &#8220;CCI Members&#8221;), and Dr. Joseph Chalil as the representative of the CCI Members.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the terms of the CCI Agreement, the parties agreed to enter into a business combination transaction (the &#8220;CCI Acquisition&#8221;),
pursuant to which, among other things, the CCI Members will sell and assign to the Company all of their membership interests of CCI,
in exchange for a total of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220316__20220317__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_z3PAsvHYulbi"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-03-162022-03-17_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span> restricted shares of the Company&#8217;s common stock (the &#8220;Exchange Shares&#8221;). The Exchange
Shares will be apportioned among the Members pro rata based on their respective membership interest ownership percentage of CCI. Following
the closing of the CCI Acquisition (the &#8220;Closing&#8221;), the Company will own <span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20220317__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClinicalConsultantsInternationalLLCMember_zHL1qWYKcvgl"><ix:nonFraction name="us-gaap:EquityMethodInvestmentOwnershipPercentage" contextRef="AsOf2022-03-17_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>% of the issued and outstanding membership interests
of CCI, and the CCI Members or their designees will collectively own <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20220316__20220317__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zRaPFhEIs4di"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross" contextRef="From2022-03-162022-03-17_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">800,000</ix:nonFraction></span> restricted shares of the Company&#8217;s common stock. The
restricted shares were issued on April 7, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, CCI had revenues
of $<span id="xdx_90C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_c20220301__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_z9bAPXuxxKtg"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span> and a net loss of $<span id="xdx_901_eus-gaap--NetIncomeLoss_c20220301__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_z1SMThveDpU8" title="Net income (loss)"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2022-03-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">717</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" escape="true" name="us-gaap:ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_hsrt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zF1lv1H9xxra" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B6_zCFYVnBiGSm4" style="display: none">Summary of Purchase Price Allocation at Fair Value</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
    and cash equivalents</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">&#160;</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_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zGNBHU0FVwQj" 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"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,186</ix:nonFraction></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">&#160;</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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill</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">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--Goodwill_iI_c20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zUgQVDCDnN6h" 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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,701,814</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase
    price</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">&#160;</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_98C_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zPvmSu4Hcrs1" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AB_ztbdqDDqbArj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" escape="true" name="us-gaap:ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock"><p id="xdx_89D_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_hsrt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_z31XSg6CJ8kf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase price was paid as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_8B9_zFJjixo95f75" style="display: none">Summary of Purchase Price</span></span></p>



<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%">
  <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: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</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">&#160;</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_981_eus-gaap--PaymentsToAcquireBusinessesGross_c20210901__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zu3lw7QxAcNa" 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 style="-sec-ix-hidden: xdx2ixbrl4291">-</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">&#160;</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; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    stock</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">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20210901__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_zpKvyrjvi8V3" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable" contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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_986_eus-gaap--BusinessCombinationConsiderationTransferred1_c20210901__20220531__srt--OwnershipAxis__custom--ClinicalConsultantsInternationalLLCMember_z64MsG93F0Mh" 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"><ix:nonFraction name="us-gaap:BusinessCombinationConsiderationTransferred1" contextRef="From2021-09-012022-05-31_custom_ClinicalConsultantsInternationalLLCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,704,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"></p>

</ix:nonNumeric><p id="xdx_8A4_zXxSFNbbVXxg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
purchase of CCI was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.</span></p>
<!-- Field: Split-Segment; Name: 001 -->
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:exclude><!-- Field: Page; Sequence: 223; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_800_eus-gaap--SegmentReportingDisclosureTextBlock_zsPLNJkp34Oi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
17 &#8211; <span id="xdx_826_zdB3vefXZ6W2">Segment Reporting</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 280, <i>Segment Reporting</i>, requires use of the &#8220;management approach&#8221; model for segment reporting. The management
approach model is based on the way a company&#8217;s management organizes segments within the Company for making operating decisions
and assessing performance. The Company has two reportable segments: healthcare services and product sales.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zfymA4est1X3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following tables summarize the Company&#8217;s segment information for the three and nine months ended May 31, 2022 and 2021:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8B4_zZsSHn8EK9O5" style="display: none">Schedule of Segment Reporting Information</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: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_49F_20220301__20220531_zfjaTN98lLB" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_494_20210301__20210531_zCG69seA6mJe" 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_493_20210901__20220531_zx9LfKVLXmPi" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_496_20200901__20210531_zDyCaZgufMY2" 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">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="6" 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">Three
    Months Ended May 31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="6" 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">Nine
    Months Ended May 31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</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; padding-left: 10pt; width: 36%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</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">&#160;</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">$</span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zdofFiWK6YUc" title="Sales" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,199,889</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zG5ICBIueNc3" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,380,974</ix:nonFraction></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">&#160;</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">&#160;</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">$</span></td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zed9kk97EhVh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,253,089</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zwiZschy5Vu4" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,612,374</ix:nonFraction></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">&#160;</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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zgxyl6MqqFO5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,651,994</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_988_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zgecauLf9Uz6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4304">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_983_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zeP3FXeLiDXa" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,629,944</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_z8JohM79JmCf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4306">-</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">&#160;</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; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</span></td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zMuOTk25hSj4" 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 style="-sec-ix-hidden: xdx2ixbrl4307">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zmOil9Uqnrvg" 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 style="-sec-ix-hidden: xdx2ixbrl4308">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zTNg4gE0Vj45" 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 style="-sec-ix-hidden: xdx2ixbrl4309">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDeXn5oXCAf2" 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 style="-sec-ix-hidden: xdx2ixbrl4310">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220301__20220531_zj6F2ciPnX0e" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,851,883</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210301__20210531_zAdhQHvMD1t" 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"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,380,974</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td id="xdx_98E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20210901__20220531_zpRJh6S10Axk" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">19,883,033</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20200901__20210531_zh438oGWAPOj" 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"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,612,374</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gross
    profit</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_98B_eus-gaap--GrossProfit_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zRtos8CtYKi4" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">939,542</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z6r79A7bdD61" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,280,458</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_982_eus-gaap--GrossProfit_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zMcVpayb9N9i" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,499,608</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_983_eus-gaap--GrossProfit_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zUbae6cbSa5f" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,843,354</ix:nonFraction></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">&#160;</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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_983_eus-gaap--GrossProfit_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zYO2OCUBcm8d" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,469,340</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98A_eus-gaap--GrossProfit_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zTQF0XQiu7j7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4320">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--GrossProfit_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zhn8PJy0lzi7" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,392,094</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_988_eus-gaap--GrossProfit_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zl5i7gUgdd5l" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4322">-</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">&#160;</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; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</span></td><td id="xdx_98D_eus-gaap--GrossProfit_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zeFZIvXLpHDf" 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 style="-sec-ix-hidden: xdx2ixbrl4323">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_986_eus-gaap--GrossProfit_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zgkMSAdSpon2" 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 style="-sec-ix-hidden: xdx2ixbrl4324">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_986_eus-gaap--GrossProfit_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z3pROegaMaD4" 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 style="-sec-ix-hidden: xdx2ixbrl4325">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zaAmYIjD8gC4" 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 style="-sec-ix-hidden: xdx2ixbrl4326">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td id="xdx_98F_eus-gaap--GrossProfit_pp0p0_c20220301__20220531_zdILENGpkVq3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,408,882</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_eus-gaap--GrossProfit_pp0p0_c20210301__20210531_zH4ioGXC5Di8" 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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,280,458</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td id="xdx_988_eus-gaap--GrossProfit_pp0p0_c20210901__20220531_zfStblCzW4Nb" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,891,702</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_eus-gaap--GrossProfit_pp0p0_c20200901__20210531_zSbhBpUX6Jp8" 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"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,843,354</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
    (loss) from operations</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zDtOLmf5HHS1" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">239,981</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_981_eus-gaap--OperatingIncomeLoss_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zUhI1wHH5JK3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">255,129</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z51MT16CwMf" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">616,303</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_983_eus-gaap--OperatingIncomeLoss_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z7cbmToVuzil" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">99,454</ix:nonFraction></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; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_982_eus-gaap--OperatingIncomeLoss_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zuyAr25swPAh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">336,348</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zJCjLwmAzoKd" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4336">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98E_eus-gaap--OperatingIncomeLoss_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zPQCY8XzSVjg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">509,342</ix:nonFraction></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">&#160;</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">&#160;</span></td><td id="xdx_984_eus-gaap--OperatingIncomeLoss_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zgsccQXmXXYk" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4338">-</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">&#160;</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; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</span></td><td id="xdx_989_eus-gaap--OperatingIncomeLoss_pp0p0_c20220301__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDOytJQe5DP3" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,299,113</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98B_eus-gaap--OperatingIncomeLoss_pp0p0_c20210301__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zWKzqtbyssif" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">657,101</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_986_eus-gaap--OperatingIncomeLoss_pp0p0_c20210901__20220531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zzb5tpytxz33" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">3,561,436</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td id="xdx_98A_eus-gaap--OperatingIncomeLoss_pp0p0_c20200901__20210531__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zx1IjTSvaTOb" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,386,186</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20220301__20220531_ztfeqJH2U5S1" title="Income (loss) from operations" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,202,746</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_eus-gaap--OperatingIncomeLoss_pp0p0_c20210301__20210531_zPysqoz98L4" title="Income (loss) from operations" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">401,972</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_985_eus-gaap--OperatingIncomeLoss_pp0p0_c20210901__20220531_zTPPNLQz85jf" title="Income (loss) from operations" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">4,687,081</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98F_eus-gaap--OperatingIncomeLoss_pp0p0_c20200901__20210531_zWpRU99M4vCe" title="Income (loss) from operations" 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">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,485,640</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
    and amortization</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zajMTYBj3pB" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">249,831</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,902</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">393,942</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">57,840</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zDt6Bb1tTfm3" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">266,166</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4358">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">852,692</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4360">-</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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zHXAbZOaRYCb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">367,600</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">367,600</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,102,800</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,061,085</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--DepreciationAndAmortization_zhYY6qvaFWre" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
    and amortization</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">881,597</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">381,502</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,349,434</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,118,925</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capital
    expenditures</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zJLbCX01Gro7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4372">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">200,751</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,418</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">201,369</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zeKLVOjiF9L4" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4377">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4378">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,555</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4380">-</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zFpOVRoqAS4i" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4382">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4383">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4384">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4385">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_zWcAkuK8nyU9" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Capital
    expenditures</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4387">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">200,751</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190,973</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">201,369</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
    expenses</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--InterestExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_z04LmRoA0eBf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,532</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,701</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,686</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,590</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--InterestExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zeULZ6Azy1Q2" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,765</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4398">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,067,211</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4400">-</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--InterestExpense_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zvALbcOXl8Qa" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">404,101</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4403">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">686,413</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4405">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--InterestExpense_zgJxNrewTq37" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
    expenses</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">513,398</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,701</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,808,310</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">68,590</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_402_eus-gaap--ProfitLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zWu67Uudr7j3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">252,122</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">235,867</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">663,646</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">160,492</ix:nonFraction></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_40D_eus-gaap--ProfitLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_z5X72yRj6xHa" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">21,153</ix:nonFraction></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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4418">-</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,641,091</ix:nonFraction></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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4420">-</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">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--ProfitLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zReti4MIhAe3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,470,750</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">651,138</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-012022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,123,887</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; 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; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,368,473</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
  <tr id="xdx_40D_eus-gaap--ProfitLoss_zGFRmUa2aS4d" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Net income (loss)</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2022-03-012022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,744,025</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-03-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">415,271</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; 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; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2021-09-01to2022-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,428,624</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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">(<ix:nonFraction name="us-gaap:ProfitLoss" contextRef="From2020-09-012021-05-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,528,965</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>

<ix:exclude><!-- Field: Page; Sequence: 224; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td id="xdx_49E_20220531_zJwX5sXN1Yp3" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_49A_20210831_zx8Fi4ieJKL6" 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">&#160;</span></td></tr>
<tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
    of</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
    of</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    31,</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2022</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">2021</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zRYqpsTXl4o6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; width: 68%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</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">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,491,538</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,318,888</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40A_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zJA55uH1EKSd" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,830,711</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,427,285</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_404_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zPiiJKEzXSFa" 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; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,470,565</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,212,108</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--Assets_iI_ziyzBRGQWaDa" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;Total assets</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,792,814</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">61,958,281</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    receivable</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_403_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zfLVHaCT7vYd" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">815,833</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">953,919</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zAnOcBRNW7xb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,764,474</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">514,510</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsReceivableNetCurrent_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zSSdi2mvgAP4" 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; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,585,932</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4451">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40B_eus-gaap--AccountsReceivableNetCurrent_iI_zGUXj05bBwF7" 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">&#160;Accounts receivable</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,166,239</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,468,429</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zOV4jGGFJLr5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl4456">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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 style="-sec-ix-hidden: xdx2ixbrl4457">-</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">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_z6pbMviSdX6e" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,224,895</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,958,736</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zlE4vEpCmVAl" 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; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,967,963</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,070,763</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zHF81ue4jOZ5" 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="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;Intangible assets</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,192,858</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,029,499</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--Goodwill_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--HealthCareServicesMember_zbEsynVvmwsd" 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-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Healthcare
    services</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">741,209</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_HealthCareServicesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">557,357</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--Goodwill_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--ProductSalesMember_zropEOXos6Zk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    sales</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,923,595</ix:nonFraction></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">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31_custom_ProductSalesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,931,491</ix:nonFraction></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">&#160;</span></td></tr>
  <tr id="xdx_407_eus-gaap--Goodwill_iI_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z3kqp2PRClt" 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; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate</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">&#160;</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">&#160;</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31_us-gaap_CorporateMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,701,814</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</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 style="-sec-ix-hidden: xdx2ixbrl4475">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--Goodwill_iI_z9wQEB591xs4" 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">&#160;Goodwill</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">&#160;</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">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2022-05-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,366,618</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</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"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2021-08-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,488,848</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>
<!-- Field: Split-Segment; Name: 002 -->
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;</span></p>

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2021-09-01to2022-05-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_803_eus-gaap--SubsequentEventsTextBlock_zKwUTeZ1EZ6e" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note
18 &#8211; <span id="xdx_822_zPEXbRos4IVl">Subsequent Events</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Promissory
Notes Payment</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 1, 2022, the Company paid the balance owed on one of two Terragenx $<span id="xdx_907_eus-gaap--ConvertibleNotesPayable_iI_pn3n6_c20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentMember_zwXDHuiw1tz9" title="Convertible notes payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentMember" format="ixt:numdotdecimal" decimals="-3" scale="6" unitRef="USD">1.875</ix:nonFraction></span> million convertible notes for an aggregate payment
of $<span id="xdx_902_eus-gaap--NotesPayable_iI_c20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentMember_zzKxLuFPfSn6" title="Principal and interest owed"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">948,874</ix:nonFraction></span>, including all principal and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Promissory
Notes Payment and Extension</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $<span id="xdx_901_eus-gaap--ConvertibleNotesPayable_iI_pn3n6_c20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentAndExtensionMember_zJ5mRslSYLhf"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember" format="ixt:numdotdecimal" decimals="-3" scale="6" unitRef="USD">1.875</ix:nonFraction></span> million convertible notes
for a payment of $<span id="xdx_902_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentAndExtensionMember_zH3jifvY7D88" title="Convertible notes payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">192,188</ix:nonFraction></span>. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to <span id="xdx_90D_eus-gaap--DerivativeMaturityDates_dd_c20220601__20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentAndExtensionMember_zzl2zjQKGm7g" title="Maturity date"><ix:nonNumeric contextRef="From2022-06-012022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember" format="ixt:datemonthdayyearen" name="us-gaap:DerivativeMaturityDates">November 29, 2022</ix:nonNumeric></span> with
a principal amount face value of $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20220601__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--TerragenxIncMember__us-gaap--AwardTypeAxis__custom--PromissoryNotesPaymentAndExtensionMember_zUbmtQoGIhAl"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-06-01_us-gaap_SubsequentEventMember_custom_TerragenxIncMember_custom_PromissoryNotesPaymentAndExtensionMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">937,500</ix:nonFraction></span> and interest rate that shall accrue at a rate equal to one percent per annum.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Promissory
Note Amortization Payment</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 14, 2022, the Company made a cash payment in the aggregate amount of $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20220614__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--PromissoryNoteAmortizationPaymentMember_zUreMKn2NTnh"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-06-14_us-gaap_SubsequentEventMember_custom_PromissoryNoteAmortizationPaymentMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,391,589</ix:nonFraction></span> for the monthly Amortization <span id="xdx_90C_eus-gaap--SubsequentEventDescription_c20220614__20220614__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--PromissoryNoteAmortizationPaymentMember_zpzZZUIm8pg4" title="Subsequent event description"><ix:nonNumeric contextRef="From2022-06-142022-06-14_us-gaap_SubsequentEventMember_custom_PromissoryNoteAmortizationPaymentMember" name="us-gaap:SubsequentEventDescription">Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Dalcourt
and Gaynor Board of Directors Compensation</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 29, 2022, the Board granted Pierre Dalcourt <span id="xdx_907_eus-gaap--SharesIssued_iI_pid_c20220629__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--PierreDalcourtMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOneMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zRPMBW8NWI4i"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-06-29_us-gaap_SubsequentEventMember_custom_PierreDalcourtMember_custom_TwentyTwentyOneMember_srt_BoardOfDirectorsChairmanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">250,000</ix:nonFraction></span> shares of common stock pursuant to the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan registered on a Form S-8 filed by the Company with the Securities and Exchange Commission on February 19, 2021 (Commission
File No. 333-253289 (the &#8220;2021 Plan&#8221;) as consideration for over <span id="xdx_900_eus-gaap--DeferredCompensationArrangementWithIndividualRequisiteServicePeriod1_dtY_c20220629__20220629__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--PierreDalcourtMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOneMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zN0NSrwuzgZk" title="Service period"><ix:nonNumeric contextRef="From2022-06-292022-06-29_us-gaap_SubsequentEventMember_custom_PierreDalcourtMember_custom_TwentyTwentyOneMember_srt_BoardOfDirectorsChairmanMember" format="ixt-sec:duryear" name="us-gaap:DeferredCompensationArrangementWithIndividualRequisiteServicePeriod1">5</ix:nonNumeric></span>-years of service to the Board without having received compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<ix:exclude><!-- Field: Page; Sequence: 225; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 29, 2022, the Board granted Michael Gaynor <span id="xdx_900_eus-gaap--SharesIssued_iI_pid_c20220629__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MichaelGaynorMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOneMember_zOU32M1f5R2e" title="Common stock pursuant shares"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-06-29_us-gaap_SubsequentEventMember_custom_MichaelGaynorMember_custom_TwentyTwentyOneMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span> shares of common stock pursuant to the 2021 Plan as consideration for over <span id="xdx_900_eus-gaap--DeferredCompensationArrangementWithIndividualRequisiteServicePeriod1_dtY_c20220629__20220629__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--MichaelGaynorMember__us-gaap--PlanNameAxis__custom--TwentyTwentyOneMember_zp0z9c1pQl5d"><ix:nonNumeric contextRef="From2022-06-292022-06-29_us-gaap_SubsequentEventMember_custom_MichaelGaynorMember_custom_TwentyTwentyOneMember" format="ixt-sec:duryear" name="us-gaap:DeferredCompensationArrangementWithIndividualRequisiteServicePeriod1">5</ix:nonNumeric></span>-years
of service to the Board without having received compensation.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>BOD
and Committee Changes</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
June 30, 2022, Robert Oliva, Michael Gaynor and Pierre Dalcourt resigned as members of the Board of Directors. Also, effective June 30,
2022, <span id="xdx_90D_ecustom--BoardOfDirectorsDescription_c20220630__20220630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--SarfarazAliMember_zVS5VBoPRzJl" title="Directors description"><ix:nonNumeric contextRef="From2022-06-302022-06-30_us-gaap_SubsequentEventMember_custom_SarfarazAliMember" name="NVOS:BoardOfDirectorsDescription">(i) Sarfaraz Ali was appointed as a member of the Board of Directors; (ii) the size of the Board of Directors was reduced from
seven to five members. The Board of Directors has undertaken a review of Mr. Ali&#8217;s independence and determined that Mr. Ali does
not have a material relationship with the Company that could compromise his ability to exercise independent judgment in carrying out
his responsibilities and that Mr. Ali is &#8220;independent&#8221; as that term is defined under the listing standards of The Nasdaq
Stock Market LLC</ix:nonNumeric></span>. As a result, effective June 30, 2022, following the aforementioned Board changes, a majority of the Company&#8217;s
Board of Directors is independent. As compensation for Mr. Ali&#8217;s services as a director, it is expected that the Board will grant
to Mr. Ali common stock with a fair market value of $<span id="xdx_908_eus-gaap--MoneyMarketFundsAtCarryingValue_iI_c20220630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--SarfarazAliMember_zTjWCLlqS0Yj" title="Changes in fair value market"><ix:nonFraction name="us-gaap:MoneyMarketFundsAtCarryingValue" contextRef="AsOf2022-06-30_us-gaap_SubsequentEventMember_custom_SarfarazAliMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,000</ix:nonFraction></span>. As of June 30, 2022, the Board consists of the following 5 members:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert
Mattacchione</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher
David</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alex
Flesias</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
Pope</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sarfaraz
Ali</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
June 30, 2022, the Board of Directors appointed Mr. Ali to serve as a member of the Audit Committee, the Compensation Committee and the
Nominating and Corporate Governance Committee. As of June 30, 2022, the Board committee chairs and members are as follows:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; width: 70%; border-collapse: collapse; margin-right: auto">
  <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; width: 28%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Audit
    Committee</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Compensation
    Committee</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nominating
    and Corporate Governance Committee</b></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">Michael
    Pope</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">&#160;</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">Chair</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">&#160;</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">Member</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">&#160;</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">Member</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">Sarfaraz
    Ali</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">&#160;</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">Member</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">&#160;</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">Chair</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">&#160;</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">Member</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">Alex
    Flesias</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">&#160;</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">Member</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">&#160;</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">Member</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">&#160;</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">Chair</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Promissory
Note Payment</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 30, 2022, the Company paid the balance owed on an Acenzia promissory note for an aggregate payment of $<span id="xdx_903_eus-gaap--NotesPayable_iI_c20220630__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--AcenziaPromissoryNoteMember_zoXzAu2t80n7"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2022-06-30_us-gaap_SubsequentEventMember_custom_AcenziaPromissoryNoteMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,300,000</ix:nonFraction></span>, including all
principal and interest owed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Restricted
Stock Issuance for Independent Contractor Agreement</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 5, 2022, the Company issued <span id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesRestrictedStock_pid_c20220704__20220705__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--AwardTypeAxis__custom--RestrictedStockIssuanceForIndependentContractorAgreementMember_z3B1GVpXzyk5" title="Restricted common stock shares"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesRestrictedStock" contextRef="From2022-07-042022-07-05_us-gaap_SubsequentEventMember_custom_RestrictedStockIssuanceForIndependentContractorAgreementMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">50,000</ix:nonFraction></span> restricted shares of common stock as consideration for an Independent Contractor Agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Promissory Note Conversion</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 14, 2021, the Company issued to certain
accredited institutional investors senior secured convertible notes, which notes are convertible into shares of the Company&#8217;s common
stock, under certain conditions. On July 12, 2022, a note holder converted $<span id="xdx_90D_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20220712__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_zziYdCm5TPti" title="Convertible note payable"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2022-07-12_us-gaap_SubsequentEventMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,000</ix:nonFraction></span> in principal and $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220712__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_zDLpjkrLU89h" title="Debt face amount"><ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2022-07-12_us-gaap_SubsequentEventMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">143</ix:nonFraction></span> in interest of these notes resulting
in the issuance, by the Company, of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220711__20220712__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--SeniorSecuredConvertibleNotesMember_zvsbn2exZp3h" title="Number of shares issued"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-07-112022-07-12_us-gaap_SubsequentEventMember_custom_SeniorSecuredConvertibleNotesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">12,572</ix:nonFraction></span> shares of common stock to the noteholder. The shares were issued on July 13, 2022.</p>
</ix:nonNumeric><p id="xdx_81D_zaMlI0vhmPT3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></p>

<!-- Field: Page; Sequence: 226; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Up
to 13,605,442 Units consisting of Common Stock or Pre-Funded Warrants </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>to
Purchase Common Stock and<br />
Warrants to Purchase Common Stock</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><img src="pg234-254_001.jpg" alt="A close-up of a logo&#10;&#10;Description automatically generated with low confidence" style="height: 80px; width: 318px" /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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>NOVO
INTEGRATED SCIENCES, INC.</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">&#160;</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>PROSPECTUS</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Maxim
Group LLC</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">&#160;</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>__________,
2022</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">&#160;</span></p>


<!-- Field: Page; Sequence: 227 -->
    <div style="border-bottom: Black 1.5pt solid; margin-top: 0pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</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>PART
II</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">&#160;</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>INFORMATION
NOT REQUIRED IN PROSPECTUS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item
    13.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other
    Expenses of Issuance and Distribution</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 29.7pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth all expenses to be paid by the registrant, other than estimated underwriting discounts and commissions, in
connection with our public offering. All amounts shown are estimates except for the SEC registration fee and the FINRA filing fee:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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="border-bottom: Black 1.5pt solid">Type</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 78%; text-align: left">SEC registration fee</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">3,708</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">FINRA filing fee</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,500</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Legal fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">225,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Accounting fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">50,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Placement Agent&#8217;s accountable expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Transfer agent and registrar&#8217;s fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Printing and engraving expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Miscellaneous expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">10,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Expenses</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">460,208</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 14.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Indemnification of Directors and Officers.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s amended and restated articles of incorporation provide that no director or officer of the Company shall be personally
liable to the Company or any of its stockholders for damages for breach of fiduciary duty as a director or officer of for any act or
omission of any such director or officer; however such indemnification shall not eliminate or limit the liability of a director or officer
for (a) acts or omissions which involve intentional misconduct, fraud or a knowing violation of law or (b) the payment of dividends in
violation of Section 78.300 of the Nevada Revised Statutes. The Company&#8217;s Bylaws (the &#8220;Bylaws&#8221;) provide that any person
who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that such person is or was a director, officer, employee or agent
of the Company (or is or was serving at the request of the Company as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust or other enterprise) shall be indemnified and held harmless by the Company to the fullest extent permitted
by Nevada law against expenses including attorneys&#8217; fees, judgments, fines and amounts paid in settlement actually and reasonably
incurred by such person in connection with such proceeding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Bylaws also provide that the Company must indemnify any person who was or is a party, or is threatened to be made a party, to any threatened,
pending or completed proceeding by or in the right of the Company to procure a judgment in its favor by reason of the fact that such
person is or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director,
officer, employee, or agent of another corporation, partnership, joint venture, trust or other enterprise against costs incurred by such
person in connection with the defense or settlement of such action or suit. Such indemnification may not be made for any claim, issue
or matter as to which such person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals, to be liable
to the Company or for amounts paid in settlement to the Company, unless and only to the extent that the court determines upon application
that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the
court deems proper.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Bylaws provide that the Company must pay the costs incurred by any person entitled to indemnification in defending a proceeding as such
costs are incurred and in advance of the final disposition of a proceeding; provided however, that the Company must pay such costs only
upon receipt of an undertaking by or on behalf of such person to repay the amount if it is ultimately determined by a court of competent
jurisdiction that such person is not entitled to be indemnified by the Company.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Bylaws provide that the Company may purchase and maintain insurance or make other financial arrangements on behalf of any person who
is or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or other enterprise in accordance with Section 78.752 of
the Nevada Revised Statutes.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 228; Options: NewSection; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nevada
Revised Statutes 78.751 and 78.7502 have provisions that provide for discretionary and mandatory indemnification of officers, directors,
employees, and agents of a corporation. Under these provisions, such persons may be indemnified by a corporation against expenses, including
attorney&#8217;s fees, judgment, fines and amounts paid in settlement, actually and reasonably incurred by him in connection with the
action, suit or proceeding, if he is not liable pursuant to Section 78.138 of the Nevada Revised Statutes or he acted in good faith and
in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation and with respect to any criminal
action or proceeding had no reasonable cause to believe his conduct was unlawful.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
the extent that a director, officer, employee or agent has been successful on the merits or otherwise in defense of any action, suit
or proceeding, or in defense of any claim, issue or matter, the Nevada Revised Statues provide that he must be indemnified by the Company
against expenses, including attorney&#8217;s fees, actually and reasonably incurred by him in connection with the defense.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
78.751 of the Nevada Revised Statues also provides that any discretionary indemnification, unless ordered by a court or advanced by the
Company, may be made only as authorized in the specific case upon a determination that indemnification of the director, officer, employee
or agent is proper in the circumstances. The determination must be made:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
    the stockholders; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
    the Company&#8217;s Board of Directors by majority vote of a quorum consisting of directors who were not parties to that act, suit
    or proceeding; </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    a majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent
    legal counsel in a written opinion; or </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel
    in a written opinion. </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as the limitation of, or indemnification for, liabilities arising under the Securities Act may be permitted to directors, officers, or
persons controlling us pursuant to the foregoing, or otherwise, we have been advised that, in the opinion of the SEC, such limitation
or indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 229; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 15.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Recent Sales of Unregistered Securities.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a summary of transactions since December 5, 2017 involving unregistered issuances of our common equity securities.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2018, the Company:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">issued 384,110
    shares of common stock for the acquisition of Executive Fitness Leaders valued at $233,155. The value was based on the closing price
    of the Company&#8217;s common stock on the acquisition date. The shares were issued on December 5, 2017;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">issued 12,452,356 shares
    of common stock for the conversion of debt totaling $5,122,899. The per share price used for the conversion was $0.4114 which was
    determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added
    to the calculated per share price. The shares were issued on February 9, 2018;</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">issued 25,104 shares of
    common stock for a $15,564 for cash proceeds of $15,564; and</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">&#160;</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">&#160;</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">&#160;</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">&#160;</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">&#9679;</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">cancelled 6,817,084 shares
    of common stock for no consideration that were being held as security in connection with a loan agreement.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2019, the Company engaged in the following stock issuances:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On November 16, 2018, the
    Company sold 545,575 restricted shares of common stock to an accredited investor residing outside of the United Stated for a purchase
    price of $501,929. The shares were issued on November 20, 2018.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On November 16, 2018, the
    Company sold 17,647 restricted shares of common stock to an accredited investor for a purchase price of $30,000. The shares were
    issued on November 20, 2018.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On December 18, 2018, the
    Company sold 2,029,620 restricted shares of common stock to an accredited investor for a purchase price of $1,867,250. The shares
    were issued on December 20, 2018.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On January 15, 2019, the
    Company sold 115,271 restricted shares of common stock to an accredited investor for a purchase price of $180,744. The shares were
    issued on January 18, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On January 30, 2019, the
    Company issued 12,000,000 restricted shares of common stock to 2478659 Ontario Ltd in connection with entry into a Joint Venture
    Assignment Agreement, dated January 8, 2019. The shares had a value of $21,600,000.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On March 4, 2019, the Company
    issued 458,349 restricted shares of its common stock to Cloud DX in connection with entry into a Software License Agreement, dated
    February 26, 2019. Such shares had a value of CAD$1,000,000 (approximately $758,567 as of February 26, 2019).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On April 3, 2019, the Company
    sold 116,078 restricted shares of common stock to an accredited investor for a purchase price of $149,740. The shares were issued
    on April 5, 2019.</span></td></tr>
  </table>
<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">&#160;</span></p>


<!-- Field: Page; Sequence: 230; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On April 19, 2019, the
    Company sold 89,712 restricted shares of common stock to an accredited investor for a purchase price of $112,140. The shares were
    issued on April 24, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On April 30, 2019, the
    Company sold 170,941 restricted shares of common stock to an accredited investor for a purchase price of $200,000. The shares were
    issued on May 7, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On May 1, 2019, the Company
    sold 32,100 restricted shares of common stock to an accredited investor for a purchase price of $37,235. The shares were issued on
    May 3, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On May 3, 2019, the Company
    sold 128,500 restricted shares of common stock to an accredited investor for a purchase price of $149,060. The shares were issued
    on May 3, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On June 4, 2019, the Company
    sold 21,413 restricted shares of common stock to an accredited investor for a purchase price of $22,268. The shares were issued on
    June 6, 2019.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On July 26, 2019, the Company
    issued 84,558 restricted shares of common stock to Societe Professionnelle de Physiotherapie M Dignard carrying on business as Action
    Plus Physiotherapy Plus Rockland &#8220;APPR&#8221;) in connection with entry into an Asset Purchase Agreement, dated July 22, 2019.
    Such shares had a value of CAD$125,000 (approximately $95,550 as of July 19, 2019).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2020, the Company engaged in the following stock issuances that were not registered under the Securities
Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    October 12, 2019, the Company sold 23,540 restricted shares of common stock to an accredited investor for a purchase price
    of $75,328. The shares were issued on October 15, 2019</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On
    October 19, 2019, the Company sold 11,897 restricted shares of common stock to an accredited investor for a purchase price
    of $38,071. The shares were issued on October 22, 2019.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On
    December 20, 2019, the Company issued 800,000 restricted shares of common stock to 2731861 Ontario Corp. in connection with
    entry into an Intellectual Property Asset Purchase Agreement, dated December 17, 2019, Such shares had a value of CAD$3,989,530 (approximately
    $5,248,000 as of December 17, 2019).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On
    March 13, 2020, the Company issued 96,558 restricted shares of common stock to Cloud DX in connection with entry into that
    certain First Amendment with Cloud DX, dated March 9, 2020 and effective March 6, 2020, to the Cloud DX Perpetual Software License
    Agreement, originally dated February 26, 2019. Such shares had a value of $386,231.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On
    July 21, 2020, the Company issued 15,091 restricted shares of common stock as consideration for payment in full of a related
    party loan debt with a value of CAD$304,321 (approximately $226,363 as of July 21, 2020) based on a per share price of $1.50. The
    shares were issued on July 31, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On
    July 31, 2020, the Company executed a Letter of Engagement (&#8220;LOE&#8221;) with Maxim Group LLC to retain Maxim Group LLC
    for general financial advisory, investment banking and digital marketing services. As provided for in the LOE, the Company issued
    100,000 restricted shares of common stock as consideration for payment of Maxim Group LLC&#8217;s services. The shares
    were issued on August 10, 2020 with a value of $340,000 based on a per share price of $0.34 on the execution date of the LOE</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year ended August 31, 2021, the Company engaged in the following stock issuances that were not registered under the Securities
Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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">&#160;</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">&#9679;</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">On September
    24, 2020, the Company sold 21,905 restricted shares of common stock to an accredited investor for a purchase price of $92,000.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 231; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On October
    22, 2020, the Company issued 15,000 restricted shares of common stock as consideration for a Statement of Work Agreement, dated October
    20, 2020, with an independent contractor valued at $55,500. The fair value was determined based on the market price of the Company&#8217;s
    common stock on the issue date.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On October 26, 2020, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting and Services Agreement, dated October 21,
    2020, valued at $192,500. The fair value was determined based on the market price of the Company&#8217;s common stock on the issue
    date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On December 15, 2020, the
    Company issued 240,000 restricted shares of common stock based on that certain Asset Purchase Agreement, dated December 11, 2020,
    valued at $876,000 based on the market price of the Company&#8217;s common stock of $3.65 per share on the issue date.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On February 1, 2021, the
    Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued
    and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded up to the next
    higher whole share. On February 1, 2021, the Company issued to certain then-current stockholders an aggregate of 957 shares of common
    stock to round fractional shares that would have been issued in the reverse stock split to the next highest whole share.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On March 1, 2021, the Company
    issued 100,000 restricted shares of common stock to Maxim Partners LLC under the terms and conditions of a certain Letter of Engagement,
    dated July 31, 2020, as a result of the Company&#8217;s successful uplist to the Nasdaq Capital 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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On May 24, 2021, the Company
    issued 189,796 restricted shares of common stock as consideration for a Share Exchange Agreement, completed on May 24, 2021, with
    the securities exchange valued at $430,837, or $2.27 per share. The fair value was determined based on the market price of the Company&#8217;s
    common stock on the issue date.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the period from September 1, 2021 through May 31, 2022, the Company engaged in the following stock issuances that were not registered
under the Securities Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On September
    16, 2021, the Company issued 35,000 restricted shares of common stock under the terms and conditions of a certain Contractor Agreement,
    dated November 16, 2020</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On November 23, 2021, the
    Company issued 2,000,000 restricted shares of common stock as collateral, to be held in escrow, pursuant to the terms and conditions
    provided for in two separate Securities Purchase Agreements, Pledge and Security Agreements, Secured Convertible Promissory Notes,
    and Escrow Agreements, each dated November 17, 2021, and to which the Company is a guarantor for each of the 2 senior secured convertible
    promissory notes with each having a principal amount of up to nine hundred thirty-seven thousand five hundred Dollars ($937,500.00).</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On December 20, 2021, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On January 24, 2022, the
    Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    16, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On January 24, 2022, the
    Company issued 65,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    13, 2020.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On January 24, 2022, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On February 24, 2022, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 232; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</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">On March 18,
    2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated
    November 16, 2020.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On March 18, 2022, the
    Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    16, 2020.</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">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On April 7, 2022, the Company
    issued 800,000 restricted shares of common stock as consideration for a Membership Interest Purchase Agreement, dated March 17, 2022
    and closed on April 5, 2022</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On May 2, 2022, the Company
    issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April 20, 2022.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#160;</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">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">&#9679;</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">On May 11, 2022, the Company
    issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated May 28, 2021 and closed on
    June 24, 2021.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except
for the issuances made on March 4, 2019 and March 13, 2020, the above issuances and sales were made pursuant to an exemption from registration
as set forth in Regulation S under the Securities Act. The issuances involved an offer and sale of securities outside the United States.
The offers and sales were made in offshore transactions and no directed selling efforts were made by the issuer, a distributor, their
affiliates or any persons acting on their behalf. The issuances on March 4, 2019 and March 13, 2020 were made pursuant to an exemption
from registration as set forth in 506 of Regulation D and Section 4(2) of the Securities Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 16.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibits and Financial Statement Schedules</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</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"><i>Exhibits. </i>The list
    of exhibits preceding the signature page of this registration statement is incorporated herein by reference.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</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"><i>Financial Statements.
    </i>See page F-1 for an index to the financial statements and schedules included in the registration statement.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item 17.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Undertakings</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undersigned registrant hereby undertakes:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
To include any prospectus required by section 10(a)(3) of the Securities Act of 1933, as amended (the <b>&#8220;Securities Act&#8221;</b>);</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation
of Registration Fee&#8221; table in the effective registration statement; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement; provided, however, that paragraphs (1)(i), (1)(ii) and (1)(iii)
above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Securities and Exchange Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed
pursuant to Rule 424(b) that is part of the registration statement.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 233; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)
That, for the purpose of determining liability under the Securities Act to any purchaser:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(A)
Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the
date the filed prospectus was deemed part of and included in the registration statement; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(B)
Each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements
relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration
statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement
or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into
the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of
sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part
of the registration statement or made in any such document immediately prior to such date of first use.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)
That for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution
of securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant
to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the registrant pursuant to any charter provision, by law or otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than payment by the registrant of expenses incurred or
paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
of such issue.</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">&#160;</span></p>


<!-- Field: Page; Sequence: 234; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undersigned registrant hereby undertakes that:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
For purposes of determining any liability under the Securities Act, the information omitted from the form of prospectus filed as part
of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule
424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared
effective.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 25.9pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
For the purpose of determining any liability under the Securities Act, each post-effective amendment that contains a form of prospectus
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof</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">&#160;</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>EXHIBIT
INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: bottom">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 0.75in"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit</b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>No.</b></span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    Description</b></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">1.1**</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">&#160;</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">Form
    of Placement Agency Agreement, dated September __, 2022, by and between the Company and Maxim Group, LLC</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">&#160;</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">&#160;</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">&#160;</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">3.1</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217002681/tteg_ex31.htm" style="-sec-extract: exhibit">Amended and Restated Articles of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on June 5, 2017)</a>.</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">&#160;</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">&#160;</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">&#160;</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">3.2</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220022696/ex3-1.htm" style="-sec-extract: exhibit">Certificate of Amendment filed by the registrant with the Nevada Secretary of State on November 9, 2020 (incorporated by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 30, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">3.3</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220022696/ex3-2.htm" style="-sec-extract: exhibit">Termination of Amendment filed by the registrant with the Nevada Secretary of State on November 23, 2020 (incorporated by reference to Exhibit 3.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 30, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">3.4</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220022696/ex3-3.htm" style="-sec-extract: exhibit">Certificate of Amendment filed by the registrant with the Nevada Secretary of State on November 23, 2020 (incorporated by reference to Exhibit 3.3 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 30, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">3.5</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220023201/ex3-5.htm" style="-sec-extract: exhibit">Termination of Amendment filed by the registrant with the Nevada Secretary of State on December 4, 2020 (incorporated by reference to Exhibit 3.5 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 9, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">3.6</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220023201/ex3-6.htm" style="-sec-extract: exhibit">Certificate of Amendment filed by the registrant with the Nevada Secretary of State on December 4, 2020 (incorporated by reference to Exhibit 3.6 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 9, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">3.7</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217001082/tteg_ex310.htm" style="-sec-extract: exhibit">Bylaws of registrant dated February 15, 2008 (incorporated by reference to Exhibit 3.10 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on March 7, 2017).</a></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">&#160;</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">&#160;</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">&#160;</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">4.1</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219014776/ex10-2.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guaranty Agreement dated September 24, 2019 by and between the registrant, Fitness International, LLC and Fitness &amp; Sports Clubs, LLC (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 30, 2019).</span></a></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">&#160;</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">&#160;</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">&#160;</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">4.2</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219014776/ex10-4.htm" style="-sec-extract: exhibit">Guaranty Agreement dated September 24, 2019 by and between the registrant and LAF Canada Company (incorporated by reference to Exhibit 10.4 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 30, 2019).</a></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">&#160;</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">&#160;</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">&#160;</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">4.3</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222001475/ex4-1.htm" style="-sec-extract: exhibit">Guaranty Agreement dated December 1, 2021 by and between the registrant and LAF Canada Company (incorporated by reference to Exhibit 4.1 of the Company&#8217;s Annual Report on Form 10-Q filed with the Commission on January 18, 2022).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 235; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221008377/ex4-1.htm" style="-sec-extract: exhibit">Form of Warrant (incorporated by reference to Exhibit 4.1 to the registrant&#8217;s Current Report on Form 8-K filed with the Commission on April 9, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">4.5</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex4-1.htm" style="-sec-extract: exhibit">Form of Warrant (incorporated by reference to Exhibit 4.1 of the registrant&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">4.6**</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">&#160;</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">Form of Warrant Agency
    Agreement between the Company and Pacific Stock Transfer Company.</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">&#160;</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">&#160;</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">&#160;</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">4.7**</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">&#160;</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">Form of Common Stock Purchase
    Warrant</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">&#160;</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">&#160;</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">&#160;</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">4.8**</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">&#160;</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">Form of Pre-Funded Warrant</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex5-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Anthony L.G., PLLC</span></a></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">&#160;</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">&#160;</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">&#160;</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">10.1&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217003399/tteg_ex101.htm" style="-sec-extract: exhibit">Employment Agreement, entered into on July 12, 2017 and effective July 1, 2017, between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on July 18, 2017).</a></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">&#160;</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">&#160;</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">&#160;</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">10.2&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793215005766/tteg_ex101.htm" style="-sec-extract: exhibit">2015 Incentive Compensation Plan (incorporated by reference to Exhibit 10.1 to the Company&#8217;s registration statement on Form S-8 filed with the Commission on September 8, 2015).</a></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">&#160;</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">&#160;</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">&#160;</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">10.3</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217002014/tteg_ex101.htm" style="-sec-extract: exhibit">Share Exchange Agreement dated April 25, 2017 by and between Turbine Truck Engines, Inc., Novo Healthnet Limited, ALMC-ASAP Holdings Inc., Michael Gaynor Family Trust, 1218814 Ontario Inc. and Michael Gaynor Physiotherapy Professional Corp. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on May 1, 2017).</a></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">&#160;</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">&#160;</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">&#160;</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">10.4</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217002105/tteg_ex101.htm" style="-sec-extract: exhibit">Amendment No. 1 to Share Exchange Agreement dated as of May 3, 2017 by and between Turbine Truck Engines, Inc., Novo Healthnet Limited, ALMC-ASAP Holdings Inc., Michael Gaynor Family Trust, 1218814 Ontario Inc. and Michael Gaynor Physiotherapy Professional Corp. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on May 9, 2017).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5&#8224;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000147793217003399/tteg_ex102.htm" style="-sec-extract: exhibit">Option to Purchase Common Stock, dated July 12, 2017 (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on July 18, 2017).</a></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">&#160;</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">&#160;</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">&#160;</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">10.6&#8224;</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218000091/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment Agreement entered into on December 29, 2017 and effective January 1, 2018, between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on January 3, 2018).</span></a></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">&#160;</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">&#160;</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">&#160;</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">10.7&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218000091/ex10-2.htm" style="-sec-extract: exhibit">Option to Purchase Common Stock dated December 29, 2017 (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on January 3, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.8&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218000852/ex10-1.htm" style="-sec-extract: exhibit">Novo Integrated Sciences, Inc. 2018 Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on January 22, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.9&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218005708/ex10-3.htm" style="-sec-extract: exhibit">Amendment to Option #21 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 24, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.10&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218005708/ex10-4.htm" style="-sec-extract: exhibit">Amendment to Option #23 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.4 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 24, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.11&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218005708/ex10-5.htm" style="-sec-extract: exhibit">Amendment to Option #24 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.5 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 24, 2018).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 236; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12&#8224;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218010569/ex10-1.htm" style="-sec-extract: exhibit">Amendment No. 1 to Employment Agreement dated July 27, 2018 by and between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on July 27, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.13&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218017130/ex10-1.htm" style="-sec-extract: exhibit">Employment Agreement, entered into on November 30, 2018 and effective December 1, 2018, between Christopher David and the Company (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 6, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.14</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219000456/ex10-7.htm" style="-sec-extract: exhibit">Agreement of Transfer and Assignment dated January 8, 2019 by and between the registrant and 2478659 Ontario Ltd. (incorporated by reference to Exhibit 10.7 to the Company&#8217;s Quarterly Report on Form 10-Q filed with the Commission on January 11, 2019).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219002871/ex10-1.htm" style="-sec-extract: exhibit">Software License Agreement dated February 26, 2019 by and among Novo Integrated Sciences, Inc., Novo Healthnet Limited and Cloud DX Inc. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on March 5, 2019).</a></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">&#160;</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">&#160;</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">&#160;</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">10.16</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220003768/ex10-1.htm" style="-sec-extract: exhibit">First Amendment to Cloud DX Perpetual Software License Agreement dated March 6, 2020 and entered into on March 9, 2020 by and among the registrant, Novo Healthnet Limited and Cloud DX Inc. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on March 12, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">10.17</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219014208/ex10-1.htm" style="-sec-extract: exhibit">Proposal for Joint Venture dated September 11, 2019 between the registrant and Harvest Gold Farms, Inc. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 17, 2019).</a></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">&#160;</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">&#160;</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">&#160;</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">10.18</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219014776/ex10-1.htm" style="-sec-extract: exhibit">Master Facility License Agreement dated September 24, 2019 by and between Novomerica Health Group Inc., Fitness International, LLC, and Fitness &amp; Sports Clubs, LLC (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 30, 2019).</a></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">&#160;</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">&#160;</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">&#160;</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">10.19</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220001854/ex10-1.htm" style="-sec-extract: exhibit">Amendment to Master Facility License Agreement, entered into as of February 4, 2020, by and between Fitness International, LLC and Novomerica Health Group, Inc. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on February 10, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">10.20</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315219014776/ex10-3.htm" style="-sec-extract: exhibit">Master Facility License Agreement dated September 24, 2019 by and between Novo Healthnet Limited, Inc. and LAF Canada Company (incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 30, 2019).</a></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">&#160;</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">&#160;</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">&#160;</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">10.21</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220001854/ex10-2.htm" style="-sec-extract: exhibit">First Amendment to Master Facility License Agreement, entered into as of February 4, 2020, by and between LAF Canada Company and Novo Health Limited, Inc. (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on February 10, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">10.22&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220015324/ex10-1.htm" style="-sec-extract: exhibit">Employment Agreement dated August 6, 2020 between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on August 12, 2020).</a></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">&#160;</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">&#160;</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">&#160;</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">10.23&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315220015324/ex10-2.htm" style="-sec-extract: exhibit">Option Agreement #32 of Christopher David dated August 6, 2020. (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on August 12, 2020).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 237; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.24&#8224;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315218000852/ex10-1.htm" style="-sec-extract: exhibit">Novo Integrated Sciences, Inc. 2018 Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on January 22, 2018).</a></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">&#160;</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">&#160;</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">&#160;</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">10.25&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221003971/ex10-1.htm" style="-sec-extract: exhibit">Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on February 16, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.26</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221008377/ex10-1.htm" style="-sec-extract: exhibit">Form of Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 9, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.27</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221008377/ex10-2.htm" style="-sec-extract: exhibit">Placement Agency Agreement between the Company and Maxim Group LLC, dated April 9, 2021 (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 9, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.28</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221011681/ex10-1.htm" style="-sec-extract: exhibit">Share Exchange Agreement, dated as of May 11, 2021, by and among the Company, Pro-Dip, LLC, Peter St. Lawrence and George St. Lawrence (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on May 17, 2021).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.29</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221013496/ex10-1.htm" style="-sec-extract: exhibit">Share Exchange Agreement, dated as of May 28, 2021, by and among the Company, Novo Healthnet Limited, Acenzia Inc., Ambour Holdings Inc., Avec8 Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on June 3, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.30&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221014883/ex10-1.htm" style="-sec-extract: exhibit">Executive Agreement, dated June 18, 2021, by and between the registrant and GPE Global Holdings Inc. (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on June 21, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.31&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221014883/ex10-2.htm" style="-sec-extract: exhibit">Employment Agreement, dated June 18, 2021, by and between the registrant and Christopher David (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on June 21, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.32</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221023432/ex10-1.htm" style="-sec-extract: exhibit">Amendment No. 1 to Share Exchange Agreement entered into and effective as of September 22, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on September 23, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.33</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221025380/ex10-1.htm" style="-sec-extract: exhibit">Amendment No. 2 to Share Exchange Agreement entered into and effective as of October 7, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on October 14, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.34</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221026621/ex10-1.htm" style="-sec-extract: exhibit">Amendment No. 3 to Share Exchange Agreement entered into and effective as of October 22, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on October 28, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.35</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031449/ex10-35.htm" style="-sec-extract: exhibit">Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Healthnet Assessments Inc. (incorporated by reference to Exhibit 10.35 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 14, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.36</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031449/ex10-36.htm" style="-sec-extract: exhibit">Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and ICC Healthnet Canada Inc. (incorporated by reference to Exhibit 10.36 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 14, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.37</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031449/ex10-37.htm" style="-sec-extract: exhibit">Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Peak Health LTC Inc. (incorporated by reference to Exhibit 10.37 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 14, 2021).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 238; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.38</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031449/ex10-38.htm" style="-sec-extract: exhibit">Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Michael Gaynor Physiotherapy Professional Corporation (incorporated by reference to Exhibit 10.38 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 14, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.39</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031449/ex10-39.htm" style="-sec-extract: exhibit">Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Peak Health LTC Inc. (incorporated by reference to Exhibit 10.39 to the Company&#8217;s Annual Report on Form 10-K filed with the Commission on December 14, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.40</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-1.htm" style="-sec-extract: exhibit">Share Exchange Agreement, dated as of November 17, 2021, by and among the registrant, Novo Healthnet Limited, Terragenx Inc., TMS Inc., Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.41</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-2.htm" style="-sec-extract: exhibit">Asset Purchase Agreement, dated as of November 17, 2021, by and between the registrant and Terence Mullins (incorporated by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.42</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-3.htm" style="-sec-extract: exhibit">Securities Purchase Agreement, dated as of November 17, 2021, by and among the registrant, Terragenx Inc. and Jefferson Street Capital LLC (incorporated by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.43</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-4.htm" style="-sec-extract: exhibit">Secured Convertible Promissory Note, dated November 17, 2021, issued by Terragenx Inc. in favor of Jefferson Street Capital, LLC (registrant as guarantor) (incorporated by reference to Exhibit 10.4 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.44</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-5.htm" style="-sec-extract: exhibit">Common Stock Purchase Warrant dated November 17, 2021 (Jefferson Street Capital, LLC as holder) (incorporated by reference to Exhibit 10.5 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.45</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-6.htm" style="-sec-extract: exhibit">Securities Purchase Agreement, dated as of November 17, 2021, by and among the registrant, Terragenx Inc. and Platinum Point Capital LLC (incorporated by reference to Exhibit 10.6 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.46</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-7.htm" style="-sec-extract: exhibit">Secured Convertible Promissory Note, dated November 17, 2021, issued by Terragenx Inc. in favor of Platinum Point Capital, LLC (registrant as guarantor) (incorporated by reference to Exhibit 10.7 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.47</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221029718/ex10-8.htm" style="-sec-extract: exhibit">Common Stock Purchase Warrant dated November 17, 2021 (Platinum Point Capital, LLC as holder) (incorporated by reference to Exhibit 10.8 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on November 24, 2021).</a></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">&#160;</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">&#160;</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">&#160;</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">10.48</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex10-1.htm" style="-sec-extract: exhibit">Form of Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021)</a></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">&#160;</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">&#160;</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">&#160;</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">10.49</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex10-2.htm" style="-sec-extract: exhibit">Form of Note (incorporated by reference to Exhibit 10.2 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021)</a></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">&#160;</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">&#160;</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">&#160;</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">10.50</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex10-3.htm" style="-sec-extract: exhibit">Form of Security and Pledge Agreement (incorporated by reference to Exhibit 10.3 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021)</a></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">&#160;</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">&#160;</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">&#160;</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">10.51</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex10-4.htm" style="-sec-extract: exhibit">Form of Intellectual Property Security Agreement (incorporated by reference to Exhibit 10.4 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021)</a></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">&#160;</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">&#160;</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">&#160;</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">10.52</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315221031605/ex10-5.htm" style="-sec-extract: exhibit">Form of Placement Agency Agreement (incorporated by reference to Exhibit 10.5 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on December 15, 2021)</a></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">&#160;</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">&#160;</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">&#160;</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">10.53</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222001475/ex10-17.htm" style="-sec-extract: exhibit">Amended and Restated Master Facility License Agreement, dated as of December 1, 2021, by and between LAF Canada Company and Novo Healthnet Limited (incorporated by reference to Exhibit 10.17 of the Company&#8217;s Annual Report on form 10-Q filed with the Commission on January 18, 2022).</a></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">&#160;</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">&#160;</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">&#160;</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">10.54</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222007502/ex2-1.htm" style="-sec-extract: exhibit">Membership Interest Purchase Agreement dated as of March 17, 2022, by and among Novo Integrated Sciences, Inc., Clinical Consultants International LLC, each of the members of CCI and Dr. Joseph Chalil as representative of the members (incorporated by reference to Exhibit 2.1 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on March 23, 2022).</a></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">&#160;</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">&#160;</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">&#160;</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">10.55&#8224;</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">&#160;</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"><a href="https://www.sec.gov/Archives/edgar/data/1138978/000149315222009313/ex10-1.htm" style="-sec-extract: exhibit">Executive Employment Agreement dated as of April 5, 2022 by and between the registrant and Dr. Joseph Mathew Chalil (incorporated by reference to Exhibit 10.1 of the Company&#8217;s Current Report on Form 8-K filed with the Commission on April 7, 2022).</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex21-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">List of Subsidiaries</span></a></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">&#160;</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">&#160;</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">&#160;</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">23.1*</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex23-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of SRCO Professional Corporation, Independent Registered Public Accounting Firm.</span></a></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">&#160;</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">&#160;</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">&#160;</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">23.3*</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">&#160;</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"><a href="ex5-1.htm">Consent of Anthony L.G., PLLC (incorporated in Exhibit 5.1).</a></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">&#160;</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">&#160;</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">&#160;</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">24.1*</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">&#160;</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"><a href="#vd_002">Power of Attorney (included on the signature page).</a></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">&#160;</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">&#160;</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">&#160;</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">107*</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">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="ex107.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table</span></a></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8224;</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">Management contract, compensation
    plan or arrangement.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To be filed by amendment.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 239; Value: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</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>SIGNATURES</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the City of Bellevue, State of Washington on September 13, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Novo Integrated Sciences, Inc.</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 52%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</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">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 46%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Robert Mattacchione</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert Mattacchione,</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</span></td></tr>
  </table>
<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">&#160;</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><span id="vd_002"></span>POWER
OF ATTORNEY</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">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Mr. Robert Mattacchione, his true
and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement and to
sign any and all additional registration statements relating to the Registration Statement and filed pursuant to Rule 462(b) of the Securities
Act of 1933, as amended, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
and Exchange Commission, granting unto said attorney-in-fact and agent or his substitute or substitutes, full power and authority to
do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes
as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities held
on September 13, 2022.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>&#160;</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Robert Mattacchione</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board and Chief Executive Officer</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert Mattacchione</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    James Zsebok</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Financial Officer</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Zsebok</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and Principal Accounting
    Officer)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Christopher David</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Operating Officer and Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher David</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Alex Flesias</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alex Flesias</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Sarfaraz Ali</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sarfaraz Ali</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Michael Pope</i></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael Pope</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 240; Options: Last -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <!-- Field: /Page -->

<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>






































</body>
</html>
[{"type": "S-1", "sequence": "1", "filename": "forms-1.htm", "secsgml_size_bytes": 5350751}]
{"company-data": {"conformed-name": "Novo Integrated Sciences, Inc.", "cik": "0001138978", "assigned-sic": "3510", "irs-number": "593691650", "state-of-incorporation": "NV", "fiscal-year-end": "0831"}, "filing-values": {"form-type": "S-1", "act": "33", "file-number": "333-267401", "film-number": "221241564"}, "business-address": {"street1": "11120 NE 2ND STREET", "street2": "SUITE 100", "city": "BELLEVUE", "state": "WA", "zip": "98004", "phone": "(206) 617-9797"}, "mail-address": {"street1": "11120 NE 2ND STREET", "street2": "SUITE 100", "city": "BELLEVUE", "state": "WA", "zip": "98004"}, "former-company": {"former-conformed-name": "TURBINE TRUCK ENGINES INC", "date-changed": "20010420"}}
As
filed with the U.S. Securities and Exchange Commission on September 13, 2022
Registration
No. 333-
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
S-1
REGISTRATION
STATEMENT
UNDER THE SECURITIES ACT OF 1933
NOVO
INTEGRATED SCIENCES, INC.
(Exact
name of registrant as specified in its charter)
Nevada
8000
59-3691650
(State
                                            or other jurisdiction
of
    incorporation or organization)
(Primary
                                            Standard Industrial
Classification
    Code Number)
(I.R.S.
                                            Employer
Identification
    Number)
Novo
Integrated Sciences, Inc.
11120
NE 2nd Street
,
Suite 100
Bellevue
,
WA
98004
Telephone:
(206)
617-9797
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
Robert
Mattacchione
Chief
Executive Officer
Novo
Integrated Sciences, Inc.
11120
NE 2nd Street
,
Suite 100
Bellevue
,
WA
98004
Telephone:
(206)
617-9797
(Name,
address, including zip code, and telephone number, including area code, of agent for service)
Copies
to:
Laura
                                            Anthony, Esq.
Craig
    D. Linder, Esq.
Anthony
    L.G., PLLC
625
    N. Flagler Drive, Suite 600
West
    Palm Beach, Florida 33401
Telephone:
    (561) 514-0936
Facsimile:
    (561) 514-0832
Alexander
                                            R. McClean, Esq.
Margaret
    K. Rhoda, Esq.
Harter
    Secrest & Emery LLP
1600
    Bausch & Lomb Place
Rochester,
    NewYork 14604
Telephone:
    (585) 232-6500
Facsimile:
    (585) 232-2152
Approximate
date of commencement of proposed sale to the public:
As soon as practicable after the effective date of this registration statement.
If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933 check the following box. ☒
If
this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the
following box and list the Securities Act registration statement number of the earlier effective registration statement for the same
offering. ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐
If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large
    accelerated filer ☐
Accelerated
    filer ☐
Non-accelerated
    filer
☒
Smaller
    reporting company
☒
Emerging
    growth company
☒
If
an emerging growth company, indicate by check market if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
The
registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date
as the Commission, acting pursuant to Section 8(a) may determine.
The
information in this preliminary prospectus is not complete and may be changed. These securities may not be sold until the registration
statement filed with the U.S. Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these
securities and is not soliciting an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.
SUBJECT
TO
COMPLETION DATED
SEPTEMBER
13
, 2022
Preliminary
Prospectus
Novo
Integrated Sciences, Inc.
Up
to 13,605,442 Units consisting of Common Stock or Pre-Funded Warrants
to
Purchase Common Stock and
Warrants to Purchase Common Stock
We
are offering up to 13,605,442 units ("Units"), each Unit consisting of one share of common stock, par value $0.0001
per share, and one warrant to purchase one share of common stock ("Warrant") on a best-efforts basis. We are offering
each Unit at an assumed public offering price of $1.47 per Unit, equal to the closing price of our common stock on the Nasdaq Capital
Market on September 12, 2022. Each Warrant will be immediately exercisable for one share of common stock at an assumed exercise
price of $1.47 per share (not less than 100% of the public offering price of each Unit sold in this offering) and expire five years
after the issuance date. The actual public offering price per Unit will be determined between us, Maxim Group LLC ("Maxim Group"
or the "Placement Agent") and the investors in the offering, and may be at a discount to the current market price of our
common stock. Therefore, the assumed public offering price used throughout this prospectus may not be indicative of the final offering
price.
We
are also offering to each purchaser of Units that would otherwise result in the purchaser's beneficial ownership exceeding 4.99%
of our outstanding common stock immediately following the consummation of this offering, the opportunity to purchase Units consisting
of one pre-funded warrant to purchase one share of common stock ("Pre-Funded Warrant") (in lieu of one share of common
stock) and one Warrant. Subject to limited exceptions, a holder of Pre-Funded Warrants will not have the right to exercise any
portion of its Pre-Funded Warrants if the holder, together with its affiliates, would beneficially own in excess of 4.99% (or,
at the election of the holder, such limit may be increased to up to 9.99%) of the number of common stock outstanding immediately after
giving effect to such exercise. Each Pre-Funded Warrant will be exercisable for one share of common stock. The purchase price
of each Unit including a Pre-Funded Warrant will be equal to the price per Unit including one share of common stock, minus $0.01,
and the remaining exercise price of each Pre-Funded Warrant will equal $0.01 per share. The Pre-Funded Warrants will be
immediately exercisable (subject to the beneficial ownership cap) and may be exercised at any time until all of the Pre-Funded Warrants
are exercised in full. For each Unit including a Pre-Funded Warrant we sell (without regard to any limitation on exercise
set forth therein), the number of Units including a share of common stock we are offering will be decreased on a one-for-one basis. The
common stock and Pre-Funded Warrants, if any, can each be purchased in this offering only with the accompanying Warrant as part
of a Unit, but the components of the Units will immediately separate upon issuance. See "Description of Capital Stock — Securities
We Are Offering" in this prospectus for more information.
Our
common stock is listed on the Nasdaq Capital Market ("Nasdaq") under the symbol "NVOS". On September 12,
2022, the closing sale price of our common stock was $1.47 per share, as reported by Nasdaq.
There
is no established trading market for the Pre-Funded Warrants, or the Warrants, and we do not expect an active trading market to
develop. We do not intend to list the Pre-Funded Warrants or the Warrants on any securities exchange or other trading market.
Without an active trading market, the liquidity of these securities will be limited.
There
is no minimum number of Units or minimum aggregate amount of proceeds for this offering to close. We expect this offering to be completed
not later than two business days following the commencement of this offering and we will deliver all securities to be issued in
connection with this offering delivery versus payment ("DVP")/receipt versus payment ("RVP") upon receipt of
investor funds received by the Company. Accordingly, neither we nor the Placement Agent have made any arrangements to place investor
funds in an escrow account or trust account since the placement agent will not receive investor funds in connection with the sale of
the securities offered hereunder.
We
are an "emerging growth company," as defined under the U.S. federal securities laws and, as such, we have elected to comply
with certain reduced public company reporting requirements for this prospectus and future filings.
Investing
in our securities is speculative and involves a high degree of risk. You should carefully consider the risk factors beginning on
page 17 of this prospectus before investing in our securities.
Per
    Unit(1)
Total
Assumed Public Offering Price(2)
$
$
Placement Agent
    fees(3)(4)
$
$
Proceeds, before expenses,
    to us
$
$
(1)
Units
                                            consist of one share of common stock and one Warrant or one Pre-Funded Warrant (in lieu
                                            of one share of common stock) and one Warrant.
(2)
Calculated
                                            based on an assumed offering price of $1.47, which represents the closing sales price
                                            on the Nasdaq Capital Market of the registrant's common stock on September 12,
                                            2022
and assuming no Units with Pre-Funded Warrants
                                            are sold in this offering. This amount will decrease by $0.01 for each Unit including a Pre-Funded
                                            Warrant sold in this offering.
(3)
The
                                            placement agent fees shall equal 8.0% of the gross proceeds of the securities sold
                                            by us in this offering.
(4)
The
                                            Placement Agent will receive compensation in addition to the placement agent fees described
                                            above. See "Plan of Distribution" for a description of compensation payable to
                                            the Placement Agent.
We
have engaged the Placement Agent as our exclusive placement agent
to use its reasonable best efforts to solicit offers to purchase our securities in this offering. The Placement Agent has no obligation
to purchase any of the securities from us or to arrange for the purchase or sale of any specific number or dollar amount of the securities.
Because there is no minimum offering amount required as a condition to closing in this offering the actual public amount, placement agent's
fee, and proceeds to us, if any, are not presently determinable and may be substantially less than the total maximum offering amounts
set forth above and throughout this prospectus. We have agreed to pay the Placement Agent the placement agent fees set forth in the table
above and to provide certain other compensation to the Placement Agent. See "Plan of Distribution" beginning on page 152
of this prospectus for more information regarding these arrangements.
We
expect to deliver the shares of common stock and Warrants, or Pre-Funded Warrants and Warrants, constituting the Units against
payment in New York, New York on or about         , 2022.
Neither
the Securities and Exchange Commission ("SEC") nor any state securities commission has approved or disapproved of these securities
or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.
Maxim
Group LLC
The
date of this prospectus is _______________, 2022
TABLE
OF CONTENTS
Page
ABOUT THIS PROSPECTUS
1
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS
2
PROSPECTUS SUMMARY
2
THE OFFERING
15
RISK FACTORS
17
USE OF PROCEEDS
60
DETERMINATION OF OFFERING PRICE
60
DIVIDEND POLICY
61
MARKET PRICE FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
61
DILUTION
65
CAPITALIZATION
67
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION
68
BUSINESS
82
DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
121
EXECUTIVE COMPENSATION
128
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
132
CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS
139
DESCRIPTION OF CAPITAL STOCK
140
MATERIAL U.S. FEDERAL TAX CONSIDERATIONS FOR HOLDERS OF OUR COMMON STOCK, WARRANTS AND PRE-FUNDED WARRANTS
146
PLAN OF DISTRIBUTION
152
LEGAL MATTERS
155
EXPERTS
155
APPOINTMENT OF AUDITOR
155
INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
155
WHERE YOU CAN FIND MORE INFORMATION
156
INDEX TO FINANCIAL STATEMENTS
F-1
i
ABOUT
THIS PROSPECTUS
This
prospectus is part of a registration statement that we filed with the SEC for the offering by us of Units consisting of common stock
and Warrants or Pre-Funded Warrants and Warrants to purchase common stock.
You
should not assume that the information contained in this prospectus is accurate on any date subsequent to the date set forth on the front
cover of this, even though this prospectus is delivered or Units, Warrants and common stock are sold or otherwise disposed of on a later
date. It is important for you to read and consider all information contained in this prospectus in making your investment decision. You
should also read and consider the information in the documents to which we have referred you under the captions "Where You Can
Find Additional Information" in this prospectus.
Neither
we nor the Placement Agent has authorized anyone to provide any information or to make any representation other than those contained
in this prospectus. You must not rely upon any information or representation not contained in this prospectus. This prospectus does not
constitute an offer to sell or the solicitation of an offer to buy any of our securities other than the Units and the common stock underlying
the Warrants and Pre-Funded Warrants covered hereby, nor does this prospectus constitute an offer to sell or the solicitation
of an offer to buy any securities of the Company in any jurisdiction to any person to whom it is unlawful to make such offer or solicitation
in such jurisdiction.
This
prospectus contains forward-looking statements that are subject to a number of risks and uncertainties, many of which are beyond our
control. Please read "Risk Factors" and "Cautionary Note Regarding Forward-Looking Statements."
We
have filed or incorporated by reference exhibits to the registration statement of which this prospectus forms a part. You should read
the exhibits carefully for provisions that may be important to you.
Effective
February 1, 2021 we effected a 1-for-10 reverse stock split of our issued and outstanding common stock (together the "Reverse Stock
Split"). All references to shares of our common stock in this prospectus refer to the number of shares of common stock after giving
effect to the Reverse Stock Split and are presented as if the Reverse Stock Split had occurred at the beginning of the earliest period
presented.
1
SPECIAL
NOTE REGARDING FORWARD-LOOKING STATEMENTS
Statements
in this prospectus and in the documents incorporated by reference in this prospectus contain forward-looking statements within the meaning
of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934,
as amended, or the Exchange Act. Any statements contained herein, other than statements of historical fact, including statements regarding
the progress and timing of our product development programs; our future opportunities; our business strategy, future operations, anticipated
financial position, future revenues and projected costs; our management's prospects, plans and objectives; and any other statements
about our management's future expectations, beliefs, goals, plans or prospects constitute forward-looking statements. Examples
of such statements are those that include words such as "may," "assume(s)," "forecast(s)," "position(s),"
"predict(s)," "strategy," "will," "expect(s)," "estimate(s)," "anticipate(s),"
"believe(s)," "project(s)," "intend(s)," "plan(s)," "budget(s)," "potential,"
"continue" and variations thereof. However, the words cited as examples in the preceding sentence are not intended to be
exhaustive and any statements contained in this prospectus regarding matters that are not historical facts may also constitute forward-looking
statements.
Because
these statements implicate risks and uncertainties, as well as certain assumptions, actual results may differ materially from those expressed
or implied by such forward-looking statements. Factors that could cause actual results to differ materially include, but are not limited
to, those risks identified under "Risk Factors" in our most recent annual report on Form 10-K and our quarterly reports on
Form 10-Q and from time to time in our other filings with the SEC. The information in this prospectus or any prospectus supplement speaks
only as of the date of that document and the information incorporated herein by reference speaks only as of the date of the document
incorporated by reference. Except as required by law, we undertake no obligation to update any forward-looking statement, whether as
a result of new information, future events or otherwise. Forward-looking statements include our plans and objectives for future operations,
including plans and objectives relating to our products and services and our future economic performance. Assumptions relating to the
foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions as well as future
business decisions, including any acquisitions, mergers, dispositions, joint ventures, investments and any other business development
transactions we may enter into in the future. The amounts of time and money required to successfully complete development and commercialization
of our products and services as well as any evolution of or shift in our business plans, or to execute any future strategic options are
difficult or impossible to predict accurately and may involve factors that are beyond our control. Although we believe that the assumptions
underlying the forward-looking statements contained herein are reasonable, any of those assumptions could prove inaccurate and, therefore,
we cannot assure you that the results contemplated in any of the forward-looking statements contained herein will be realized.
Based
on the significant uncertainties inherent in the forward-looking statements described herein, the inclusion of any such statement should
not be regarded as a representation by us or any other person that our objectives or plans will be achieved. Accordingly, you should
not place undue reliance on these forward-looking statements.
PROSPECTUS
SUMMARY
This
prospectus summary highlights certain information about our company and other information contained elsewhere in this prospectus or in
documents incorporated by reference. This summary does not contain all of the information that you should consider before making an investment
decision. You should carefully read the entire prospectus, any prospectus supplement, including the section entitled "Risk Factors"
and the documents incorporated by reference into this prospectus, before making an investment decision.
2
Business
Overview
Novo
Integrated Sciences, Inc. was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20,
2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company's name was changed to Novo Integrated
Sciences, Inc. When used herein, the terms the "Company," "we," "us" and "our" refer
to Novo Integrated Sciences, Inc. and its consolidated subsidiaries.
The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.
We
believe that "decentralizing" healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and in the future. Specific
to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the patient/practitioner
relationship to the patient's home and away from on-site visits to primary medical centers with mass-services. This acceleration
of "ease-of-access" in the patient/practitioner interaction for non-critical care diagnosis and subsequent treatment minimizes
the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective and efficient healthcare
distribution.
The
Company's decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:
●
First
    Pillar – Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.
●
Second
    Pillar – Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company's services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient's
    home.
●
Third
    Pillar – Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company's science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.
For
the fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See "Risk Factors— We have a history of operating losses and negative cash flow."
3
First
Pillar – Service Networks for Hands-on Patient Care
Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.
Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.
Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women's pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.
Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.
The
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.
Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry's licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.
Second
Pillar – Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings
Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID-19
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.
The
Company's focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient's home.
NovoConnect,
the Company's proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. ("MiTelemed"), a joint venture
with EK-Tech Solutions Inc. ("EK-Tech"). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech's enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient's remote location, we believe that the practitioner's ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.
4
Third
Pillar – Health and Wellness Products
We
believe our science first approach to product offerings further emphasizes the Company's strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.
As
the Company's patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.
The
Company's product offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners
that share our vision to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally.
Our 2021 acquisitions of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent
No. 11,273,965 by the U.S. Patent and Trademark Office. The '965 patent relates to PRO-DIP's novel technology for manufacturing
its oral supplement pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which
is the Company's fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine,
IoNovo Iodide, and IoNovo for Kids pure iodine oral spray.
We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company's total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.
Business
Growth Initiatives
The
Company's mission is to provide excellence in multidisciplinary primary health care evaluation, assessment, diagnosis, treatment,
pain management and prevention through the integration of medical technology, advanced therapeutics and rehabilitative science. Key elements
of our business growth initiatives include:
●
Increase
    Market Share in Canada through Organic Growth, Asset Acquisition and Contract Expansion for both our Clinic and Eldercare Operations.
Specific to our clinic operations, the Company has an ongoing initiative to expand our Canadian market share through organic
    growth as well as strategic acquisitions and Joint Ventures of operating multidisciplinary primary health care clinics in markets
    we are currently located as well as new geographic markets. Specific to our Eldercare based operations, we intend to increase our
    Canada market share of providing contracted-occupational therapy and physiotherapy services to eldercare centric homes through network
    affiliation growth, new contract awards, and increased usage of telemedicine.
5
●
Expand
    Operations into the United States through:
○
the
    introduction and deployment of our various interconnected technology platforms to deliver the Company's array of primary care
    services and products.
○
Establish
    micro clinics in existing facilities through partnerships with existing U.S. based operators of healthcare related services and products
    such as pharmacies and big-box retail outlets.
○
The
    strategic acquisition of targeted U.S. operating clinics in key geographical areas.
○
The
    strategic acquisition of targeted U.S. operating pharmacies in key geographical areas.
○
Establishment
    of strategic affiliations, alliances and partnerships with existing U.S. health care provider facilities allowing us immediate access
    to their client base.
●
Develop
    and distribute effective personalized health and wellness product solutions by:
allowing for the customization of patient preventative care remedies and ultimately a healthier population. The Company's science-first
    approach to product innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance
    care solutions.
●
Open
    Micro-Clinic Facilities through our U.S. and Canada LA Fitness Master Facility License Agreements.
Micro-clinic facilities are
    reduced footprint clinics, primarily located within the footprint of box-store commercial enterprises, focused on providing both
    (i) multidisciplinary primary care and medical technology related services, and (ii) health and wellness products. Under the terms
    of our agreements with LA Fitness (U.S. and Canada), we are developing and opening micro-clinic facilities within the footprint of
    LA Fitness facilities throughout both the U.S. and Canada. Each micro-clinic exists through either third-party sub-license agreements
    or corporate sponsored arrangement. The Company's LA Fitness based micro-clinic facilities will primarily provide outpatient
    physiotherapy and occupational therapy services.
●
Further
    Development and Usage of NovoConnect and Telemedicine/Telehealth Medical Technology Platform.
The
Company's focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient's home.
NovoConnect,
the Company's proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company's interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.
Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company's
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient's remote
location, the practitioner's ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.
Specific
to our eldercare operations, prior to COVID-19 our Telemedicine Medical Technology Platform was primarily focused on providing physiotherapy
related "virtual-care" services to both smaller and remote eldercare focused facilities to ensure access to service providers,
when needed; and continuity of care to eldercare patients without service providers in their area. With the profound impact COVID-19
has had on the delivery on delivery of healthcare services sector wide, operating under COVID-19 related authorized governmental proclamations
and directives, on April 1, 2020, we expanded our eldercare related Telemedicine Medical Technology Platform to include non-critical
resident reviews, exercise related activity and additional physiotherapy sessions, ensuring continuity of service for our long-term care
and retirement home clients.
6
Specific
to our Clinic based operations, the success of telemedicine has always depended on the adoption of virtual technology by clinicians,
medically licensed providers and the patient. A basic checklist approach to results allows both multidisciplinary clinicians and medically
licensed providers to remotely determine if direct medical attention is required rather than remote or virtual guidance to care. The
patient friendly telemedicine platform removes the traditional barrier represented by intimidating peripherals along with necessary precision
use and application of the peripherals to obtain accurate data necessary for appropriate diagnosis. A patient can now feel certain of
their role in the assessment process without sophisticated and exhaustive training.
●
Develop
    and Launch our Remote Patient Monitoring Medical Technology Platform
. Beyond the traditional confines of in-clinic visits, our
    Remote Patient Monitoring Medical Technology Platform ("RPM platform" or "RPM") provides clinicians and practitioners
    the ability to maintain an on-going continuous connection with their patient community extending patient care directly into the patient's
    home. Through our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting
    and monitoring real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner.
    The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant
    diagnostic based proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application
    in the home environment is the first step in engaging patient retention to remote review.
Effective
with the re-opening of NHL's corporate clinics post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, at the time of our clinic staff initiating patient check-in, NHL's
staff is collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM license application. Our
clinic staff are actively working to educate our patients regarding the benefits of participating in our RPM Platform. In Canada, third
party insurance coverage for RPM related devices is now being reviewed for implementation nationwide. Currently, as documented and requested
by the clinician, insurance coverage is being approved on a case-by- case basis.
Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.
●
Build
    an Intellectual Property and Patent Portfolio
. We intend to acquire or obtain licensing rights for Intellectual Property (IP)
    and patents related to health sciences and nano-formulation. When considering nano-formulation patent and IP assets, one specific
    area we intend to pursue relates to medical cannabis related medicines, beverages and foods infused with dry powder, liquid or oil
    with further formulation into creams and gels, allowing for oral, intravenous and/or transdermal delivery.
●
Expand
    our Posture, Stride, and Kinetic Body Movement Scanning Technologies and Protocols.
When combined with decades of data harvesting
    and analysis, we believe these specialized technologies and protocols provide our clinics with the ability to deliver better healthcare,
    through early diagnosis and preventative health care strategies, to both our patients and patients under the care of other providers.
7
●
Launch
    our Exclusive Medicinal Cannabidiol ("CBD") Product Platform based in Canada.
As we continue to build our health
    science platform of services and products through the integration of technology and rehabilitative science, one component of our
    lateral business growth strategy includes developing business units centered on the direct control of the cultivation, processing,
    and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S.
    states. We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii)
    to provide relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for
    health care providers in place of prescribing opioids to patients.
Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter this market segment
with a unique integration model not readily available in the marketplace.
Contracts
Certain
contracts held with client homes and client companies follow standard formats and include generally accepted terms of reference. Specific
clauses within the NHL contracts for services contain language intended to (1) clarify which entity is the health information custodian
of the medical files (usually held by the client home or company), (2) define release of liability, (3) ensure privacy and confidentiality
of proprietary information or private health information, (4) define provisions of worker's compensation clearance or benefits
for employees and/or contractors, (5) detail provisions of value-added items, services or programs, (6) set out terms and conditions
of the contract (often for a set number of years with an option to a renew), (7) provide for termination conditions, and (8) detail invoicing
and billing procedures.
Intellectual
Property and Patents
The
Company has acquired intellectual property, including patents, related to health sciences, personal diagnostics, and product applications
which include:
1.
Zgraft
    is a multiple international jurisdiction patented personalized diagnostic technology platform which , using zebra fish, enables rapid
    analysis of cancer cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity
    thereby providing important information for diagnosis and treatment. The Zgraft platform models tumor progression and analyzes a
    cancer cell's response to various treatment by transplanting human tumor tissue into a zebrafish allowing researchers to test
    an individual's tumor cells under various conditions to see how they might respond to certain drug combinations and how the
    cancer progresses — all without exposing patients to the adverse effects of trying drug combinations that, ultimately, aren't
    effective for their cases. Essentially, by taking a sample of cancer cells from a patient's own tumors and studying them in
    a variety of conditions, doctors can now provide a more accurate prognosis of that individual's case. More importantly, we
    believe doctors can now test a variety of possible drug combinations to see how that articular patient's cancer will respond
    to them.
2.
Intellectual
    property for generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products
    related to usage as injectables, ophthalmic, and topical applications.
3.
Intellectual
    property for proprietary designs for a cannabis dosing device, TruDose, which provides real-time analysis for the amount of THC/CBD
    in the smoke/vapor stream, after the heat point, allowing that once the device has detected the medically prescribed pre-set amount
    of THC/CBD has been detected, the device shuts off the flow of smoke/vapor so that only the pre-determined dose can be inhaled. The
    TruDose device is designed and intended to create assurance to delivered doses potentially allowing for broader medical application
    adoption.
8
Competition
In
both Canada and the U.S., the primary healthcare service sector in which we operate is highly competitive. Specific to both our clinic
and eldercare operations, with a finite number of patients and corporate clients, companies providing multidisciplinary primary health
care services operate within an overlapping patient and client landscape.
Our
principal competitors include other multidisciplinary primary healthcare providers, clinics, pharmacies, other micro clinic-oriented
facilities, hospitals, and general primary care facilities. An important part of our business strategy is to continue making targeted
acquisitions of other multidisciplinary primary healthcare providers. However, reduced capacity, the passage of healthcare parity legislation,
and increased demand for multidisciplinary primary healthcare related services and products are likely to attract other potential buyers,
including diversified healthcare companies, other pure-play multidisciplinary primary healthcare providers, companies, and private equity
firms.
In
addition to the competition we face for acquisitions, we must also compete for patients. Patients are referred to our multidisciplinary
primary healthcare facilities through a number of different sources, including healthcare practitioners, public programs, other treatment
facilities, insurance providers, legal practitioners, and word of mouth from previously treated patients and their families, among others.
These referral sources may instead refer patients to other providers of services similar to ours.
There
is additional competition from non-traditional healthcare providers, such as holistic and Eastern medicine-based clinics. We believe
we can successfully compete based on providing high-quality specialized multidisciplinary primary health care services, products, meaningful
interconnected technology applications, competitive pricing, building and maintaining a solid reputation and our caregiver's devotion
to maintaining the highest quality patient satisfaction.
Health
Insurance Plans
Additionally,
our ability to effectively compete for patients is impacted by commercial and managed care payor programs that influence patient choice
by offering health insurance plans that restrict patient choice of provider.
Canadian
Health Care System
Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.
Recent
Developments
For
a detailed description of recent developments of the Company, see "Description of Business—Recent Developments" on
page  82 of this prospectus.
Government
Regulation and Health Care Regulation
Health
Care
In
Canada, some health care services are public, some are private and there are a number of different entities involved in regulating and
providing their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is
generally restricted to "medically necessary" hospital and physician services, and provincial or territorial drug plans that
provide access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly
funded services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed "medically necessary" (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis. See "Risks Related to our Multidisciplinary Primary
Health Care Business".
9
The
United States health care industry is subject to extensive regulation by federal, state and local governments, such as, but not limited
to, Medicare, Medicaid, Recovery Audit Contractors, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, Health
Insurance Portability and Accountability Act of 1996, and Health Information Technology for Economic and Clinical Health Act. Government
regulation affects our businesses in several ways, including requiring licensure or certification of facilities, regulating billing and
payment for certain of our services, regulating how we maintain health-related information and patient privacy, and regulating how we
pay and contract with our physicians. Our ability to conduct our business and to operate profitability depends in part upon obtaining
and maintaining all necessary licenses and other approvals; and complying with applicable healthcare laws and regulations. See "Risk
Factors — Risks Related to Health Care Regulation."
See
"Business Description – Government Regulations and Healthcare Regulation" for more information.
Telemedicine
Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and NovoConnect Medical Technology Platform (collectively,
"Medical Technology Platforms")
Both
our Telemedicine Medical Technology Platform and Remote Patient Monitoring Medical Technology Platform are operational in Canada on a
limited usage basis; but are primarily in development. Our NovoConnect Medical Technology Platform is under development. All of our Medical
Technology Platforms, when operational, will be subject to governmental health care regulations in Canada including, but not limited
to, the Canada Health Act. While our Medical Technology Platforms are not currently operational in the United States, once operational
our Medical Technology Platforms' usage will be subject to United States laws, regulations, and directives such as, but not limited
to, Medicare, Medicaid, RAC, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, HIPAA, and HITECH. In addition,
we will be subject to data privacy, security and breach notification requirements of United States federal, state, and local statutes
and other data privacy and security laws.
Our
Medical Technology Platforms are intended to collect and transmit a patient's personal data, vital statistics and other medical
history information, and both are subject to governmental health care regulations, data privacy, security and breach notification requirements
of United States federal, state, and local statutes and other data privacy and security laws.
See
"Business Description – Government Regulations and Healthcare Regulation" for more information.
Medical
Cannabidiol Product Offering (Future Growth Initiative)
As
discussed in the Business Growth Initiative section above, we plan on expanding our business to include the cultivation, processing,
and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S. states.
We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii) to provide
relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for health care providers
in place of prescribing opioids to patients.
We
believe offering
our patients access to non-hallucinogenic
and non-addictive natural remedies, under required clinical oversight policies and procedures as they relate to medicinal cannabis and
medicinal CBD, combined with our existing clinic-based treatment protocols, will allow us to enter this market segment with a
unique integration model not readily available in the marketplace.
Cannabis
is legal in Canada for both recreational and medicinal purposes. Medicinal use of cannabis was legalized nationwide on July 30, 2001
under conditions outlined in the Marijuana for Medical Purposes Regulations, later superseded by the Access to Cannabis for Medical Purposes
Regulations, issued by Health Canada and seed, grain, and fiber production was permitted under license by Health Canada. The federal
Cannabis Act came into effect on October 17, 2018 and made Canada the second country in the world to formally legalize the cultivation,
possession, acquisition and consumption of cannabis and its by-products.
10
With
respect to the United States, until 2014, when 7 U.S. Code §5940 became federal law as part of the Agricultural Act of 2014 (the
"2014 Farm Act"), products containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were
classified as Schedule I illegal drugs. The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural
Improvement Act of 2018 on December 20, 2018 (the "2018 Farm Act "), which amended various sections of the U.S. Code, thereby
removing hemp, defined as cannabis with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act ("CSA"),
and legalizing the cultivation and sale of hemp at the federal level, subject to compliance with certain federal requirements and state
law, amongst other things. THC is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana.
We anticipate that our prospective medicinal CBD products will be federally legal in the United States in that they will contain less
than 0.3% of THC and, we believe, will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive
effects on our patients' and customers' bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be
repealed or amended such that our prospective products containing hemp-derived CBD would once again be deemed illegal under federal law.
See
"Business Description – Government Regulations and Healthcare Regulation" for more information.
Risk
Factors
Our
business is subject to numerous risks and uncertainties, including those described in "Risk Factors" immediately following
this prospectus summary. These risks represent challenges to the successful implementation of our strategy and to the growth and future
profitability of our business. These risks include, but are not limited to, the following:
●
We
    have a history of operating losses;
●
We
    may not be able to implement successfully our growing our multidisciplinary primary health care business by opening and acquiring
    new clinics and expanding the staffing of multidisciplinary primary health care clinicians to affiliate clinics and eldercare centric
    homes;
●
Public
    health epidemics or outbreaks (such as the novel strain of coronavirus (COVID-19)) could adversely impact our business;
●
We
may not be able to increase our market share in existing eldercare services, occupational therapy
    services, physiotherapy services and speech language pathology services through network affiliation growth and new contracts
;
●
We
may be unable to attract sufficient demand for and obtain acceptance of our multidisciplinary
    primary health care services and our medical cannabidiol products by both multidisciplinary primary health care clinicians and patients
;
●
The
    clinics that we acquire or open may not meet our expectations
;
●
If
we open new clinics in existing markets, revenue at our existing clinics may be affected negatively
;
●
The
    multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships,
    and commercial payor contracts, each of which could adversely affect our contract and revenue base;
●
We
    may be unable to obtain reimbursement for our multidisciplinary primary health care services from the government or third-party health
    care insurers of our patients;
11
●
We
    may not be able to successfully make acceptable financial arrangements for patients who desire treatment but cannot afford to pay
    in full or part, and for whom third-party insurance coverage is either limited or non-existent;
●
Prospective
    patients may be unwilling to pay out-of-pocket for certain of our multidisciplinary primary health care and primary care services,
    in the absence of reimbursement from the government or third-party health care insurers for such multidisciplinary primary health
    care and services;
●
The
    success of alternative treatments, therapies and medical products as opposed to the multidisciplinary primary health care services,
    therapies and prospective medical CBD products that we might offer in the future could adversely affect us;
●
We
    may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary
    health care clinics and staffing of affiliate clinics and eldercare centric homes;
●
We
    may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local markets;
●
We
    may be unable to enter into or maintain contracts for our multidisciplinary primary health care services on favorable terms with
    commercial payors in Canada and the United States;
●
Government
    health care programs may reduce reimbursement rates;
●
The
    health care industry is heavily regulated, and if we fail to comply with these laws and governmental regulations, we could incur
    penalties or be required to make significant changes to our operations;
●
Our
    multidisciplinary primary health care clinics are and will be subject to numerous statutes and regulations in the Canadian provinces
    in which we operate or intend to operate and states in the United States in which we intend to operate. Failure to comply with these
    laws and regulations could result in civil or criminal sanctions;
●
Past
    and future health care reform legislation and other changes in the health care industry could adversely affect our business, financial
    condition and results of operations;
●
We
    are subject to the Canada Health Act, Canada's National Health Insurance Program and Food and Drugs Act and analogous provisions
    of applicable federal, provincial, state and local laws and could face substantial penalties if we fail to comply with such laws;
●
If
    the Company acquires one or more multidisciplinary primary health care clinics or primary care facilities in the United States, we
    will be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state
    laws and could face substantial penalties if we fail to comply with such laws;
●
We
    will be subject to the data privacy, security and breach notification requirements of Canadian and United States federal statutes
    and other data privacy and security laws, and the failure to comply with these rules, or allegations that we have failed to do so,
    could result in civil or criminal sanctions;
●
Our
    Telemedicine Medical Technology Platform is currently in early-stage roll-out and we may be unsuccessful in the commercialization
    of the Telemedicine Medical Technology Platform;
●
Our
    success with the Telemedicine Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians, specialists and clinicians;
●
Our
    Telemedicine Medical Technology Platform may not be accepted in the marketplace;
12
●
Our
    Remote Patient Monitoring Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful
    in the commercialization of the Remote Patient Monitoring Medical Technology Platform;
●
Our
    success with the Remote Patient Monitoring Medical Technology Platform will highly be dependent upon our ability to develop relationships
    with primary care physicians and specialists;
●
Our
    Remote Patient Monitoring Medical Technology Platform may not be accepted in the marketplace;
●
Our
    Novo Connect Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful in the commercialization
    of the Novo Connect Medical Technology Platform;
●
Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;
●
Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;
●
Government
    regulation of the internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results
    of operations;
●
We
    may be unable to attract sufficient demand for and obtain acceptance of our medical CBD products by both multidisciplinary primary
    health care clinicians and patients;
●
Possible
    yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD
    oil to be illegal, or could otherwise prohibit, limit or restrict any of our products containing CBD;
●
Risks
    associated with the CBD products industry;
●
FDA
    regulation could negatively affect the hemp industry, which would directly affect our financial condition;
●
Sources
    of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
    state law of the United States;
●
Because
    our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations
    qualifying under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit,
    restrict or otherwise preclude the sale of intended products containing hemp-derived CBD;
●
There
    may be unanticipated delays in the development and introduction of our prospective medicinal CBD products and/or our inability to
    control costs;
●
If
    needed, we may be unable to consistently retain or hire third-party manufacturers, suppliers or other service providers to produce
    our prospective medicinal CBD products;
●
We
    do not have control over all third parties involved in the manufacturing of our products and their compliance with government health
    and safety standards. Even if our products meet these standards, they could otherwise become contaminated;
●
The
    sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses;
●
Confusion
    between legal CBD and illegal cannabis;
13
●
Seasonal
    fluctuations in revenue;
●
Our
    failure to promote and maintain a strong brand;
●
Failure
    to achieve or sustain profitability;
●
Our
    failure to successfully or cost-effectively manage our marketing efforts and channels, and the failure of such efforts and channels
    to be effective in generating leads and business for the Company or any of its affiliated providers;
●
Significant
    competition;
●
Adequate
    protection of confidential information;
●
The
    business risks of United States and international operations;
●
Our
    vulnerability to changes in consumer preferences and economic conditions;
●
Potential
    litigation from competitors and health related claims from patients and customers;
●
A
    limited market for our common stock;
●
Our
    ability to adequately protect the intellectual property used to produce our prospective medicinal CBD products; and
●
Our
    ability to stay abreast of modified or new laws and regulations applying to our business.
Implications
of Being an Emerging Growth Company and a Smaller Reporting Company
As
a company with less than $1.07 billion in revenues during our last fiscal year, we qualify as an emerging growth company as defined in
the Jumpstart Our Business Startups Act enacted in 2012 (the "JOBS Act"). As an emerging growth company, we expect to take
advantage of reduced reporting requirements that are otherwise applicable to public companies. These provisions include, but are not
limited to:
●
being
    permitted to present only two years of audited financial statements, in addition to any required unaudited interim financial statements,
    with correspondingly reduced "Management's Discussion and Analysis of Financial Condition and Results of Operations"
    disclosure in this prospectus;
●
not
    being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002, as amended;
●
reduced
    disclosure obligations regarding executive compensation in our periodic reports, proxy statements and registration statements; and
●
exemptions
    from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute
    payments not previously approved.
In
addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period
provided in Section 7(a)(2)(B) of the Securities Act of 1933, as amended (the "Securities Act") for complying with new or
revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until
those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition
period. Our consolidated financial statements may therefore not be comparable to those of companies that comply with such new or revised
accounting standards.
14
We
may use these provisions until the last day of our fiscal year following the fifth anniversary of the completion of this offering. However,
if certain events occur prior to the end of such five-year period, including if we become a "large accelerated filer," our
annual gross revenues exceed $1.07 billion or we issue more than $1.07 billion of non-convertible debt in any three-year period, we will
cease to be an emerging growth company prior to the end of such five-year period.
To
the extent that we continue to qualify as a "smaller reporting company," as such term is defined in Rule 12b-2 under the
Securities Exchange Act of 1934, as amended, (the "Exchange Act"), after we cease to qualify as an emerging growth company,
certain of the exemptions available to us as an emerging growth company may continue to be available to us as a smaller reporting company,
including: (i) not being required to comply with the auditor attestation requirements of Section 404(b) of the Sarbanes Oxley Act; (ii)
scaled executive compensation disclosures; and (iii) the requirement to provide only two years of audited financial statements, instead
of three years.
Corporate
Information
Novo
Integrated Sciences, Inc. ("Novo Integrated") was incorporated in Delaware on November 27, 2000, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company's
name was changed to Novo Integrated Sciences, Inc. On February 23, 2021, our shares of Common Stock began trading on the Nasdaq Capital
Market under the symbol, "NVOS." Our principal office is located at 11120 NE 2nd Street, Suite 100, Bellevue, Washington
98004 and our phone number is (206) 617-9797. Our corporate website address is
www.novointegrated.com
. The information contained
on, or accessible through, our website is not incorporated in, and shall not be part of, this prospectus.
THE
OFFERING
Issuer
Novo
    Integrated Sciences, Inc., a Nevada corporation
Securities
    offered by us
Up
                                            to 13,605,442 Units on a best-efforts basis. Each Unit consists of one share of common
                                            stock and one Warrant (together with the common stock underlying the Warrants).
We
    are also offering to each purchaser, with respect to the purchase of Units that would otherwise result in the purchaser's beneficial
    ownership exceeding 4.99% of our outstanding common stock immediately following the consummation of this offering, the opportunity
    to purchase one Pre-Funded Warrant in lieu of one share of common stock. Subject to limited exceptions, a holder of Pre-Funded
    Warrants will not have the right to exercise any portion of its Pre-Funded Warrant if the holder, together with its affiliates,
    would beneficially own in excess of 4.99% (or, at the election of the holder, such limit may be increased to up to 9.99%) of the
    number of common stock outstanding immediately after giving effect to such exercise. Each Pre-Funded Warrant will be exercisable
    for one common stock. The purchase price per Pre-Funded Warrant will be equal to the price per common stock, minus $0.01,
    and the exercise price of each Pre-Funded Warrant will equal $0.01 per share. The Pre-Funded Warrants will be immediately
    exercisable (subject to the beneficial ownership cap) and may be exercised at any time in perpetuity until all of the Pre-Funded
    Warrants are exercised in full.
The
    Units will not be certificated or issued in stand-alone form. The common stock and/or Pre-Funded Warrants and the Warrants
    comprising the Units are immediately separable upon issuance and will be issued separately in this offering.
Description
    of the Warrants and Pre-Funded Warrants
Each
Warrant will have an assumed exercise price of $1.47 per share (not less than 100% of the public offering price of each
unit sold in this offering), will be exercisable upon issuance and will expire five years from issuance. Each Pre-Funded Warrant
will have an exercise price of $0.01 per share, will be immediately exercisable (subject to the beneficial ownership cap) and may be
exercised at any time in perpetuity.
Each
Warrant and Pre-Funded Warrant is exercisable for one share of common stock, subject to adjustment in the event of stock dividends,
stock splits, stock combinations, reclassifications, reorganizations or similar events affecting our common stock as described herein.
The terms of the Warrants  will be governed by a Warrant Agency Agreement, dated as of the closing date of this offering, that we expect
to be entered into between us and Pacific Stock Transfer Company, or its affiliate (the "Warrant Agent"). This prospectus
also relates to the offering of the common stock issuable upon exercise of the Warrants and Pre-Funded Warrants. For more information
regarding the Warrants and Pre-Funded Warrants, you should carefully read the section titled "Description of Capital Stock
Securities Offered in this Offering" in this prospectus.
15
Common
    stock outstanding prior to this offering (1)
31,180,603
    shares
Common
    stock to be outstanding after this offering (1)
Up
    to 44,786,045 shares
Use
    of proceeds
Net
    proceeds from this offering will be used for the repayment of debt of up to $12,500,000 and general corporate purposes, including
    for potential future strategic acquisitions.
Listing
Our
    common stock currently trades on the Nasdaq Capital Market symbol "NVOS." We do not intend to list the Warrants or Pre-Funded
    Warrants offered hereunder on any stock exchange.
Risk
    factors
See
    "Risk Factors" and the other information included in this prospectus for a discussion of the factors you should consider
    carefully before deciding to invest in shares of our securities.
(1)
Based
                                            on 31,180,603 shares outstanding on September 12, 2022. Except as otherwise noted,
                                            all information in this prospectus reflects and assumes (i) no sale of Pre-Funded Warrants
                                            in this offering, which, if sold, would reduce the number of common stock that we are
                                            offering on a one-for-one basis, and (ii) no exercise of the Warrants issued in this offering.
                                            The number of our shares of common stock that will be outstanding immediately after this
                                            offering as shown above excludes, as of September 12, 2022, (i) 8,445,264 shares of
                                            common stock issuable upon the exercise of outstanding warrants at weighted average exercise
                                            price of $2.42 per share, (ii) 2,164,235 shares of common stock issuable upon the
                                            exercise of outstanding stock options at weighted average exercise price of $2.17 per share,
                                            (iii) 3,754,665 shares of common stock reserved for purchase under our 2021 Equity Incentive
                                            Plan, and (iv) 3,530,812 shares of common stock are reserved for exchange for NHL Exchangeable
                                            Special Shares which were issued in connection with various acquisitions.
SELECTED
HISTORICAL CONSOLIDATED FINANCIAL DATA
The
following table presents our selected historical consolidated financial data for the periods indicated. The selected historical consolidated
financial data for the years ended August 31, 2021 and 2020 and the balance sheet data as of August 31, 2021 and 2020 are
derived from the audited financial statements. The summary historical financial data for the nine months ended May 31, 2022 and 2021
and the balance sheet data as of May 31, 2022 and 2021 are derived from our unaudited financial statements.
Historical
results are included for illustrative and informational purposes only and are not necessarily indicative of results we expect in future
periods, and results of interim periods are not necessarily indicative of results for the entire year.
The
data presented below should be read in conjunction with, and are qualified in their entirety by reference to, "Management's
Discussion and Analysis of Financial Condition and Results of Operations" and our consolidated financial statements and the notes
thereto included elsewhere in this prospectus.
16
Year Ended
Nine Months Ended
August
                                                                                 31, 2021
August 31, 2020
May 31, 2022
May 31, 2021
(unaudited)
Statement of Operations Data
Total revenues
$
9,305,255
$
7,860,567
$
19,883,033
$
6,612,374
Cost of revenues
5,482,257
4,802,195
14,991,331
3,769,020
Gross profit
3,822,998
3,058,372
4,891,702
2,843,354
Total operating expenses
8,196,517
7,320,970
9,578,783
5,328,994
Total income (loss) from operations
(4,373,519
)
(4,262,598
)
(4,687,081
)
(2,485,640
)
Total other income
(97,416
)
(661,611
)
(5,741,543
)
(43,325
)
Loss before income taxes
$
(4,470,935
)
$
(4,924,209
)
$
(10,428,624
)
$
(2,528,965
)
Income tax expense
-
-
-
-
Net income (loss)
(4,470,935
)
(4,924,209
)
(10,428,624
)
$
(2,528,965
)
Basic and diluted net loss per share
$
(0.18
)
$
(0.21
)
$
(0.37
)
$
(0.10
)
Balance Sheet Data (at period end)
Cash and cash equivalents
$
8,293,162
$
2,067,718
$
12,677,446
$
8,367,045
Working capital (deficit) (1)
2,669,586
1,694,494
7,348,235
7,308,264
Total assets
61,958,281
35,390,618
71,792,814
42,227,512
Total liabilities
18,154,126
5,818,988
27,364,847
5,617,387
Stockholders' equity
43,804,155
29,571,630
44,427,967
36,610,125
(1)
Working capital (deficit) represents total current assets less total current liabilities
RISK
FACTORS
An
investment in our securities carries a significant degree of risk. You should carefully consider the following risks, as well as the
other information contained in this prospectus, including our historical financial statements and related notes included elsewhere in
this prospectus, before you decide to purchase our securities. Any one of these risks and uncertainties has the potential to cause material
adverse effects on our business, prospects, financial condition and operating results which could cause actual results to differ materially
from any forward-looking statements expressed by us and a significant decrease in the value of our common shares. Refer to "Cautionary
Statement Regarding Forward-Looking Statements."
We
may not be successful in preventing the material adverse effects that any of the following risks and uncertainties may cause. These potential
risks and uncertainties may not be a complete list of the risks and uncertainties facing us. There may be additional risks and uncertainties
that we are presently unaware of, or presently consider immaterial, that may become material in the future and have a material adverse
effect on us. You could lose all or a significant portion of your investment due to any of these risks and uncertainties.
Below
is a summary of material risks, uncertainties and other factors that could have a material effect on the Company and its operations:
●
We
    have a history of operating losses;
●
We
    may not be able to implement successfully our growing our multidisciplinary primary health care business by opening and acquiring
    new clinics and expanding the staffing of multidisciplinary primary health care clinicians to affiliate clinics and eldercare centric
    homes;
●
Public
    health epidemics or outbreaks (such as the novel strain of coronavirus (COVID-19)) could adversely impact our business;
17
●
We
may not be able to increase our market share in existing eldercare services, occupational therapy
    services, physiotherapy services and speech language pathology services through network affiliation growth and new contracts
;
●
We
may be unable to attract sufficient demand for and obtain acceptance of our multidisciplinary
    primary health care services and our medical cannabidiol products by both multidisciplinary primary health care clinicians and patients
;
●
The
    clinics that we acquire or open may not meet our expectations
;
●
If
we open new clinics in existing markets, revenue at our existing clinics may be affected negatively
;
●
The
    multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships,
    and commercial payor contracts, each of which could adversely affect our contract and revenue base;
●
We
    may be unable to obtain reimbursement for our multidisciplinary primary health care services from the government or third-party health
    care insurers of our patients;
●
We
    may not be able to successfully make acceptable financial arrangements for patients who desire treatment but cannot afford to pay
    in full or part, and for whom third-party insurance coverage is either limited or non-existent;
●
Prospective
    patients may be unwilling to pay out-of-pocket for certain of our multidisciplinary primary health care and primary care services,
    in the absence of reimbursement from the government or third-party health care insurers for such multidisciplinary primary health
    care and services;
●
The
    success of alternative treatments, therapies and medical products as opposed to the multidisciplinary primary health care services,
    therapies and prospective medical CBD products that we might offer in the future could adversely affect us;
●
We
    may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary
    health care clinics and staffing of affiliate clinics and eldercare centric homes;
●
We
    may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local markets;
●
We
    may be unable to enter into or maintain contracts for our multidisciplinary primary health care services on favorable terms with
    commercial payors in Canada and the United States;
●
Government
    health care programs may reduce reimbursement rates;
●
The
    health care industry is heavily regulated, and if we fail to comply with these laws and governmental regulations, we could incur
    penalties or be required to make significant changes to our operations;
●
Our
    multidisciplinary primary health care clinics are and will be subject to numerous statutes and regulations in the Canadian provinces
    in which we operate or intend to operate and states in the United States in which we intend to operate. Failure to comply with these
    laws and regulations could result in civil or criminal sanctions;
●
Past
    and future health care reform legislation and other changes in the health care industry could adversely affect our business, financial
    condition and results of operations;
18
●
We
    are subject to the Canada Health Act, Canada's National Health Insurance Program and Food and Drugs Act and analogous provisions
    of applicable federal, provincial, state and local laws and could face substantial penalties if we fail to comply with such laws;
●
If
    the Company acquires one or more multidisciplinary primary health care clinics or primary care facilities in the United States, we
    will be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state
    laws and could face substantial penalties if we fail to comply with such laws;
●
We
    will be subject to the data privacy, security and breach notification requirements of Canadian and United States federal statutes
    and other data privacy and security laws, and the failure to comply with these rules, or allegations that we have failed to do so,
    could result in civil or criminal sanctions;
●
Our
    Telemedicine Medical Technology Platform is currently in early-stage roll-out and we may be unsuccessful in the commercialization
    of the Telemedicine Medical Technology Platform;
●
Our
    success with the Telemedicine Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians, specialists and clinicians;
●
Our
    Telemedicine Medical Technology Platform may not be accepted in the marketplace;
●
Our
    Remote Patient Monitoring Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful
    in the commercialization of the Remote Patient Monitoring Medical Technology Platform;
●
Our
    success with the Remote Patient Monitoring Medical Technology Platform will highly be dependent upon our ability to develop relationships
    with primary care physicians and specialists;
●
Our
    Remote Patient Monitoring Medical Technology Platform may not be accepted in the marketplace;
●
Our
    Novo Connect Medical Technology Platform is currently in early-stage roll-out and development and we may be unsuccessful in the commercialization
    of the Novo Connect Medical Technology Platform;
●
Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;
●
Our
    success with the Novo Connect Medical Technology Platform will highly be dependent upon our ability to develop relationships with
    primary care physicians and specialists;
●
Government
    regulation of the internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results
    of operations;
●
We
    may be unable to attract sufficient demand for and obtain acceptance of our medical CBD products by both multidisciplinary primary
    health care clinicians and patients;
●
Possible
    yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD
    oil to be illegal, or could otherwise prohibit, limit or restrict any of our products containing CBD;
●
Risks
    associated with the CBD products industry;
●
FDA
    regulation could negatively affect the hemp industry, which would directly affect our financial condition;
19
●
Sources
    of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
    state law of the United States;
●
Because
    our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations
    qualifying under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit,
    restrict or otherwise preclude the sale of intended products containing hemp-derived CBD;
●
There
    may be unanticipated delays in the development and introduction of our prospective medicinal CBD products and/or our inability to
    control costs;
●
If
    needed, we may be unable to consistently retain or hire third-party manufacturers, suppliers or other service providers to produce
    our prospective medicinal CBD products;
●
We
    do not have control over all third parties involved in the manufacturing of our products and their compliance with government health
    and safety standards. Even if our products meet these standards, they could otherwise become contaminated;
●
The
    sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses;
●
Confusion
    between legal CBD and illegal cannabis;
●
Seasonal
    fluctuations in revenue;
●
Our
    failure to promote and maintain a strong brand;
●
Failure
    to achieve or sustain profitability;
●
Our
    failure to successfully or cost-effectively manage our marketing efforts and channels, and the failure of such efforts and channels
    to be effective in generating leads and business for the Company or any of its affiliated providers;
●
Significant
    competition;
●
Adequate
    protection of confidential information;
●
The
    business risks of United States and international operations;
●
Our
    vulnerability to changes in consumer preferences and economic conditions;
●
Potential
    litigation from competitors and health related claims from patients and customers;
●
A
    limited market for our common stock;
●
Our
    ability to adequately protect the intellectual property used to produce our prospective medicinal CBD products; and
●
Our
    ability to stay abreast of modified or new laws and regulations applying to our business.
20
History
of operating losses and negative cash flow.
For
the fiscal years ended August 31, 2021 and 2020, we reported net losses attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154,
respectively, and negative cash flow from operating activities of $1,024,802 and $441,694, respectively. For the nine months ended May
31, 2022, we reported a net loss attributed to Novo Integrated Sciences of $10,421,808 and had negative cash flow from operating activities
of $6,559,907. As of May 31, 2022, we had an aggregate accumulated deficit of $31,391,082. Such losses have historically required us
to seek additional funding through the issuance of debt or equity securities. Our long-term success is dependent upon among other things,
achieving positive cash flows from operations and if necessary, augmenting such cash flows using external resources to satisfy our cash
needs. There can be no assurance that we will be able to obtain additional funding, if needed, on commercially reasonable terms, or of
all.
Our
consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These adjustments
would likely include substantial impairment of the carrying amount of our assets and potential contingent liabilities that may arise
if we are unable to fulfill various operational commitments. In addition, the value of our securities, including the units issued in
this offering, would be greatly impaired. Our long-term success is dependent upon generating sufficient cash flow from operations and
obtaining additional capital and financing, including funds to be raised in this offering. If our ability to generate cash flow from
operations is delayed or reduced and we are unable to raise additional funding from other sources, we may be unable to continue in business
even if this offering is successful.
Novo
Integrated Sciences, Inc. is a parent company and depends upon our subsidiaries for our cash flows.
We
are a parent company. All of our operations are conducted, and some of our assets are owned, by our subsidiaries. Consequently, our cash
flows and our ability to meet our obligations depend upon the cash flows of our subsidiaries and the payment of funds by these subsidiaries
to us in the form of dividends, distributions or otherwise. The ability of our subsidiaries to make any payments to us depends on their
earnings, the terms of their indebtedness, including the terms of any credit facilities and legal restrictions. Any failure to receive
dividends or distributions from our subsidiaries when needed could have a material adverse effect on our business, results of operations
or financial condition.
Future
acquisitions or strategic investments could disrupt our business and harm our business, results of operations or financial condition.
We
may in the future explore potential acquisitions of companies or strategic investments to strengthen our business. Even if we identify
an appropriate acquisition candidate, we may not be successful in negotiating the terms or financing of the acquisition, and our due
diligence may fail to identify all of the problems, liabilities or other shortcomings or challenges of an acquired business.
Acquisitions
involve numerous risks, any of which could harm our business, including:
●
straining
    our financial resources to acquire a company;
●
anticipated
    benefits may not materialize as rapidly as we expect, or at all;
●
diversion
    of management time and focus from operating our business to address acquisition integration challenges;
●
retention
    of employees from the acquired company;
●
cultural
    challenges associated with integrating employees from the acquired company into our organization;
●
integration
    of the acquired company's accounting, management information, human resources and other administrative systems;
●
the
    need to implement or improve controls, procedures and policies at a business that prior to the acquisition may have lacked effective
    controls, procedures and policies; and
●
litigation
    or other claims in connection with the acquired company, including claims from terminated employees, former stockholders or other
    third parties.
Failure
to appropriately mitigate these risks or other issues related to such strategic investments and acquisitions could result in reducing
or eliminating any anticipated benefits of transactions and harm our business generally. Future acquisitions could also result in dilutive
issuances of our equity securities, the incurrence of debt, contingent liabilities, amortization expenses or the impairment of goodwill,
any of which could have a material adverse effect on business, results of operations or financial condition.
21
We
may require additional funding for our growth plans, and such funding may result in a dilution of your investment.
We
have estimated our funding requirements in order to implement our growth plans. If the costs of implementing such plans should exceed
these estimates significantly or if we come across opportunities to grow through expansion plans which cannot be predicted at this time,
and our funds generated from our operations prove insufficient for such purposes, we may need to raise additional funds to meet these
funding requirements.
These
additional funds may be raised by issuing equity or debt securities or by borrowing from banks or other resources. We cannot assure you
that we will be able to obtain any additional financing on terms that are acceptable to us, or at all. If we fail to obtain additional
financing on terms that are acceptable to us, we will not be able to implement such plans fully if at all. Such financing even if obtained,
may be accompanied by conditions that limit our ability to pay dividends or require us to seek lenders' consent for payment of
dividends, or restrict our freedom to operate our business by requiring lender's consent for certain corporate actions.
Further,
if we raise additional funds by way of a rights offering or through the issuance of new shares, any shareholders who are unable or unwilling
to participate in such an additional round of fund raising may suffer dilution in their investment.
Most
of our executive officers do not reside in the United States.
Our
U.S. stockholders would face difficulty in:
●
Effecting
    service of process within the United States on most of our executive officers, if considered necessary.
●
Enforcing
    judgments obtained in U.S. courts based on the civil liability provisions of the U.S. federal securities laws against the executive
    officers.
●
Enforcing
    judgments of U.S. courts based on civil liability provisions of U.S. federal securities laws in foreign courts against the executive
    officers.
●
Bringing
    an original action in foreign courts to enforce liabilities based on the U.S. federal securities laws against the executive officers.
Accordingly,
persons contemplating an investment in our common stock should seriously consider these factors before making an investment decision.
Collectively,
our executive officers and directors have voting control, which could limit your ability to influence the outcome of important transactions,
including a change in control.
As
of this filing, our executive officers and directors collectively beneficially own 19,796,286 shares of our common stock, which represents
65.7% of the voting power of our outstanding common stock. As a result, our executive officers and directors collectively control a majority
voting power and therefore are able to control all matters submitted to our shareholders for approval. Our executive officers and directors
may have interests that differ from yours and may vote in a way with which you disagree and which may be adverse to your interests. This
concentrated voting power may have the effect of delaying, preventing or deterring a change in control of our company, could deprive
our shareholders of an opportunity to receive a premium for their capital stock as part of a sale of our company and might ultimately
affect the market price of our common stock.
Our
directors owe a fiduciary duty to our shareholders and must act in good faith and in a manner the director reasonably believes to be
in the best interests of our shareholders. As a shareholder, each director is entitled to vote his shares in his own interest, which
may not always be in the interests of our shareholders generally.
22
Our
future success depends on the continuing efforts of our key employees and our ability to attract, hire, retain and motivate highly skilled
and creative employees in the future.
Our
future success depends on the continuing efforts of our executive officers, our founders and other key employees, in particular Robert
Mattacchione, our Chief Executive Officer, Christopher David, our Chief Operating Officer/President and Jim Zsebok, our Principal Financial
Officer. We rely on the leadership, knowledge and experience that our executive officers, founders and key employees provide. They foster
our corporate culture, which we believe has been instrumental to our ability to attract and retain new talent. Any failure to attract
new or retain key creative talent could have a material adverse effect on our business, financial condition, and results of operations.
The
market for talent in our key areas of operations is intensely competitive, which could increase our costs to attract and retain talented
employees. As a result, we may incur significant costs to attract and retain employees, including significant expenditures related to
salaries and benefits and compensation expenses related to equity awards, and we may lose new employees to our competitors or other companies
before we realize the benefit of our investment in recruiting and training them.
Employee
turnover, including changes in our management team, could disrupt our business. The loss of one or more of our executive officers, founders
or other key employees, or our inability to attract and retain highly skilled and creative employees, could have a material adverse effect
on our business, results of operations or financial condition.
We
believe our corporate culture has contributed to our success and, if we are unable to maintain it as we grow, our business could be harmed.
We
believe our corporate culture has been a key element of our success. However, as our organization grows, it may be difficult to maintain
our culture, which could reduce our ability to attract and maintain new talent and operate effectively. The failure to maintain the key
aspects of our culture as our organization grows could result in decreased employee satisfaction, increased difficulty in attracting
top talent and increased turnover and could compromise the quality of our client service, all of which are important to our success and
to the effective execution of our business strategy. Accordingly, if we are unable to maintain our corporate culture as we grow our business,
this could have a material adverse effect on our business, results of operations or financial condition.
We
may not have sufficient insurance coverage and an interruption of our business or loss of a significant amount of property could have
a material adverse effect on our financial condition and operations.
We
currently do not maintain any insurance policies against loss of key personnel. We do maintain insurance coverage for business interruption
as well as product liability claims. In addition, we do maintain director and officer insurance coverage. If any event were to occur
which required our insurance coverage to be applicable as well as a loss of key personnel, our business, financial performance, and financial
position may be materially and adversely affected.
We
could become involved in claims or litigations that may result in adverse outcomes.
From
time-to-time we may be involved in a variety of claims or litigations. Such proceeding may initially be viewed as immaterial but could
prove to be material. Litigations are inherently unpredictable and excessive verdicts do occur. Given the inherent uncertainties in litigation,
even when we can reasonably estimate the amount of possible loss or range of loss and reasonably estimable loss contingencies, the actual
outcome may change in the future due to new developments or changes in approach. In addition, such claims or litigations could involve
significant expense and diversion of management's attention and resources from other matters.
We
may be unable to adequately safeguard our intellectual property or we may face claims that may be costly to resolve or that limit our
ability to use such intellectual property in the future.
Where
litigation is necessary to safeguard our intellectual property, or to determine the validity and scope of the proprietary rights of others,
this could result in substantial costs and diversion of our resources and could have a material adverse effect on our business, financial
condition, operating results or future prospects.
We
are unable to assure you that third parties will not assert infringement claims against us in respect of our intellectual property or
that such claims will not be successful. It may be difficult for us to establish or protect our intellectual property against such third
parties and we could incur substantial costs and diversion of management resources in defending any claims relating to proprietary rights.
If any party succeeds in asserting a claim against us relating to the disputed intellectual property, we may need to obtain licenses
to continue to use the same. We cannot assure you that we will be able to obtain these licenses on commercially reasonable terms, if
at all. The failure to obtain the necessary licenses or other rights could cause our business results to suffer.
23
We
could be adversely affected by violations of the U.S. Foreign Corrupt Practices Act and similar international anti-bribery and anti-kickback
laws with respect to our activities outside the United States.
We
anticipate rendering multidisciplinary primary health care services through our clinics and distributing our medical cannabidiol products
to locations in Canada and United States as well as operate our business in Canada and United States. The U.S. Foreign Corrupt Practices
Act, and other similar anti-bribery and anti-kickback laws and regulations, generally prohibit companies and their intermediaries from
making improper payments to non-U.S. officials for the purpose of obtaining or retaining business. We cannot assure you that we will
be successful in preventing our agents from taking actions in violation of these laws or regulations. Such violations, or allegations
of such violations, could disrupt our business and result in a material adverse effect on our financial condition, results of operations
and cash flows.
We
are subject to a number of risks related to credit card and debit card payments we accept.
We
accept payments through credit card and debit card transactions. For credit card and debit card payments, we pay interchange and other
fees, which may increase over time. An increase in those fees would require us to either increase the prices we charge for our services
which could cause us to lose clients or suffer an increase in our operating expenses, either of which could harm our operating results.
If we or any of our processing vendors have problems with our billing software, or the billing software malfunctions, it could have an
adverse effect on our customer satisfaction and could cause one or more of the major credit card companies to disallow our continued
use of their payment products. In addition, if our billing software fails to work properly and, as a result, we do not automatically
charge our clients' credit cards, debit cards or bank accounts on a timely basis or at all, we could lose revenues, which would
harm our operating results. If we fail to adequately control fraudulent credit card and debit card transactions, we may face civil liability,
diminished public perception of our security measures and significantly higher credit card and debit card related costs, each of which
could adversely affect our business, financial condition and results of operations. The termination of our ability to process payments
on any major credit or debit card would significantly impair our ability to operate our business.
Security
breaches of confidential customer information, in connection with our electronic processing of credit and debit card transactions, or
confidential employee information may adversely affect our business.
Our
business requires the collection, transmission and retention of large volumes of customer and employee data, including credit and debit
card numbers and other personally identifiable information, in various information technology systems that are maintained internally
and by third parties with whom we contract to provide services. The integrity and protection of that customer and employee data is critical
to us. Our customers and employees have a high expectation that we and our service providers will adequately protect their personal information.
The information, security and privacy requirements imposed by governmental regulation are increasingly demanding. Our systems may not
be able to satisfy these changing requirements and customer and employee expectations or may require significant additional investments
or time in order to do so. Efforts to hack or breach security measures, failures of systems or software to operate as designed or intended,
viruses, operator error or inadvertent releases of data all threaten our information systems and records. A breach in the security of
our service providers' information technology systems could lead to an interruption in the operation of our systems, resulting
in operational inefficiencies and a loss of profits. A significant theft, loss or misappropriation of, or access to, customers'
or other proprietary data or other breach of our information technology systems could result in fines, legal claims or proceedings, including
regulatory investigations and actions, or liability for failure to comply with privacy and information security laws, which could disrupt
our operations, damage our reputation and expose us to claims from customers and employees, any of which could have a material adverse
effect on our financial condition and results of operations.
24
We
rely on third parties to provide services in connection with our business, and any failure by these third parties to perform their obligations
could have an adverse effect on our business, financial condition and results of operations.
We
have entered into agreements with third parties that include, but are not limited to, information technology systems (including hosting
our website, mobile application and our point-of-sale system), select marketing services, and employee benefits servicing. Services provided
by third-party suppliers could be interrupted as a result of many factors, such as acts of nature or contract disputes. Accordingly,
we are subject to the risks associated with the third parties' abilities to provide these services to meet our needs. Any failure
by a third party to provide services for which we have contracted on a timely basis or within expected service level and performance
standards could result in a disruption of our business and have an adverse effect on our business, financial condition, and results of
operations.
Our
amended and rested articles of incorporation provide that state or federal court located within the state of Nevada will be the sole
and exclusive forum for substantially all disputes between us and our shareholders, which could limit its stockholders' ability
to obtain a favorable judicial forum for disputes with us or our directors, officers, or other employees.
Our
amended and restated articles of incorporation provide that "[u]nless the Corporation consents in writing to the selection of an
alternative forum, the sole and exclusive forum for (i) any derivative action or proceeding brought on behalf of the Corporation, (ii)
any action asserting a claim of breach of a fiduciary duty owed by any director, officer or other employee of the Corporation to the
Corporation or the Corporation's stockholders, (iii) an action asserting a claim arising pursuant to any provision of the NRS,
or (iv) any action asserting a claim governed by the internal affairs doctrine, shall be a state or federal court located within the
state of Nevada, in all cases subject to the court's having personal jurisdiction over the indispensable parties named as defendants.
This exclusive forum provision is intended to apply to claims arising under Nevada state law and would not apply to claims brought pursuant
to the Exchange Act of 1934, as amended (the "Exchange Act") or Securities Act of 1933, as amended (the "Securities
Act"), or any other claim for which the federal courts have exclusive jurisdiction. The exclusive forum provision in our amended
and restated articles of incorporation will not relieve us of our duty to comply with the federal securities laws and the rules and regulations
thereunder, and shareholders will not be deemed to have waived compliance with these laws, rules and regulations.
This
exclusive forum provision may limit a shareholder's ability to bring a claim in a judicial forum of its choosing for disputes with
us or our directors, officers or other employees, which may discourage lawsuits against us or our directors, officers or other employees.
In addition, shareholders who do bring a claim in the state or federal court in the State of Nevada could face additional litigation
costs in pursuing any such claim, particularly if they do not reside in or near Nevada. The state or federal court of the State of Nevada
may also reach different judgments or results than would other courts, including courts where a shareholder would otherwise choose to
bring the action, and such judgments or results may be more favorable to us than to our shareholders. However, the enforceability of
similar exclusive forum provisions in other companies' articles of incorporation has been challenged in legal proceedings, and
it is possible that a court could find this type of provision to be inapplicable to, or unenforceable in respect of, one or more of the
specified types of actions or proceedings. If a court were to find the exclusive forum provision contained in our amended and restated
articles of incorporation to be inapplicable or unenforceable in an action, we might incur additional costs associated with resolving
such action in other jurisdictions.
Public
health epidemics or outbreaks could adversely impact our business.
In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients.
On
May 26, 2020, the Ontario Ministry of Health announced updated guidance and directives stating that physiotherapists, chiropractors,
and other regulated health professionals, including services and products provided by the Company, can gradually and carefully begin
providing all services, including non-essential services, once the clinician and provider are satisfied all necessary precautions and
protocols are in place to protect the patients, the clinician and the clinic staff. With all corporate clinics closed due to the COVID-19
pandemic, with the exception of providing certain limited essential and emergency services, the Company had furloughed 48 full-time employees
and 35 part-time employees from its pre-closure levels of 81 full-time employees and 53 part-time employees specific to on-site clinic
and eldercare operations.
25
Specific
to our clinic-based services and products, operating under COVID-19 related authorized governmental proclamations and directives, between
March 17 through June 1, 2020, the Company provided in-clinic multi-disciplinary primary healthcare services and products solely to patients
with emergency and essential need while also providing certain virtual based services related to physiotherapy.
Specific
to our eldercare based services and products, operating under COVID-19 related authorized governmental proclamations and directives which
included certain eldercare related services being deemed essential, NHL was able to quickly expand its existing eldercare related physiotherapy
service "virtual-care" platform, which pre-pandemic was primarily focused on providing "virtual-care" services
to both smaller and remote eldercare homes to ensure access to service providers, when needed; and continuity of care to eldercare patients
without service providers in their area. Given NHL had established "virtual care" procedures and forms, complete with video
consent and assessment forms already vetted and approved by the Ontario College of Physiotherapists, NHL was well-positioned to expand
the delivery of certain of its eldercare related contracted services, via "virtual-care" technology, ensuring continuity
of service for our long-term care and retirement home clients.
On
June 2, 2020, the Company commenced opening its corporate clinics and providing non-essential services. As of the quarter period ended
August 31, 2021, all corporate clinics are open and operational while following all mandated guidelines and protocols from Health Canada,
the Ontario Ministry of Health, and the respective disciplines' regulatory Colleges to ensure a safe treatment environment for
our staff and clients. As of August 31, 2021, the Company has 73 full-time employees and 56 part-time employees specific to on-site clinic
and eldercare operations.
Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the fiscal year ended August
31, 2021. Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.
Specific
to PRO-DIP and Acenzia, both companies are open and fully operational while following all local, state, provincial, and national guidelines
and protocols related to minimizing the spread of the COVID-19 pandemic.
For
fiscal year 2022 and beyond, based on no additional "lockdowns" or new material directives being implemented which may limit
the Company's ability to provide its services and products in Canada and the U.S., the Company projects a steady quarter-to-quarter
increase of revenue.
While
all of the Company's business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company's operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced patient traffic and reduced operations.
26
Risks
Related to our Multidisciplinary Primary Health Care Business
We
may not be able to successfully implement our business growth initiatives for our multidisciplinary primary health care business on a
timely basis or at all, which could harm our business, financial performance, financial position, and results of operations.
The
growth of our multidisciplinary primary health care business depends on our ability to open and acquire new clinics and expand our roster
of clinicians and staff to best service our multidisciplinary primary health care clinics and eldercare centric homes.
A
component of our growth strategy is to increase the number of our multidisciplinary primary health care clinics through both the acquisition
of existing clinics and the opening of new clinics while also engaging new contracts with new affiliate clinics and elder centric homes.
Our ability to acquire and open profitable clinics and expand our clinician and staffing requirements depends on many factors, including
our ability to:
●
access
    capital to fund future acquisitions and preopening expenses;
●
achieve
    brand awareness in new and existing markets;
●
manage
    costs, which could give rise to delays or cost overruns;
●
recruit,
    train, and retain qualified multidisciplinary primary health care clinicians and other staff in our local markets;
●
obtain
    favorable reimbursement rates for services rendered at the clinics;
●
successfully
    staff and operate new clinics and affiliated clinics and elder centric homes;
●
obtain
    all required governmental approvals, certificates, licenses and permits on a timely basis;
●
manage
    delays in the acquisition or opening of clinics;
●
compete
    for appropriate sites in new markets against other multidisciplinary primary health care competitors and clinics; and
●
maintain
    adequate information systems and other operational system capabilities.
Further,
additional federal or state legislative or regulatory restrictions or licensure requirements could negatively impact our ability to operate
both new and existing clinics.
Accordingly,
we may not be able to achieve our planned growth or, even if we are able to grow our clinic base as planned, any new clinics may not
be profitable or otherwise perform as planned. Failure to implement successfully our growth strategy would likely have an adverse impact
on our business, financial condition or results of operations.
The
long-term success of our multidisciplinary primary health care business is highly dependent on our ability to successfully identify and
acquire target clinics and identify and secure staffing opportunities.
To
achieve our business growth initiative, we will need to acquire and open new clinics and operate them on a profitable basis. We expect
this to be the case for the foreseeable future. In addition, we will need to identify and secure staffing opportunities as well. We consider
numerous factors in identifying target markets where we can enter or expand and staffing opportunities that we can secure.
The
number and timing of new clinics acquired and opened during any given period may be negatively impacted by a number of factors including,
without limitation:
●
the
    identification and availability of attractive sites for new clinics and the ability to negotiate suitable lease terms;
●
our
    ability to successfully identify and address pertinent risks during acquisition due diligence;
●
the
    preparation of target clinics' financial statements on methods of accounting other than generally accepted accounting principles,
    or GAAP;
●
the
    proximity of potential sites to one of our or our competitors' existing clinics;
●
our
    ability to obtain required governmental licenses, permits and authorizations on a timely basis; and
●
our
    ability to recruit qualified clinicians and other personnel to staff our clinics.
If
we are unable to find and secure attractive target clinics to expand in existing markets or enter new markets, our revenues and profitability
may be harmed, we may not be able to implement our business growth initiatives and our financial results may be negatively affected.
27
Our
intended acquisition and opening of clinics and increase in staffing in new markets exposes us to various risks and may require us to
develop new business models.
Our
growth and profitability depend on our ability to implement our business growth initiatives by expanding the number of clinics we operate
and the amount of staffing in both new and existing markets. We cannot assure you our efforts to expand into new markets, particularly
where we do not currently operate, will succeed. To operate in new markets, we may be required to modify our existing business model
and cost structure to comply with local regulatory or other requirements, which may expose us to new operational, regulatory or legal
risks.
We
may be unable to acquire target clinics within our current price ranges. This may reduce the pace of our growth and increase the need
for additional debt and equity capital. The patient population of clinics we acquire may be loyal to existing ownership, making it difficult
to maintain pre-closing revenue and profit levels. The re-branding of acquired clinics may have an adverse market effect in local communities,
and our brand may not be received as favorably in the local communities as we anticipate.
The
process of integration of an acquired clinic may subject us to a number of risks, including:
●
Failure
    to successfully manage relationships with multidisciplinary primary health care clinicians and other staff of the acquired clinic;
●
Demands
    on management related to the increase in size of our Company after the acquisition;
●
Diversion
    of management attention;
●
Potential
    difficulties integrating and harmonizing financial reporting systems;
●
Difficulties
    in the assimilation and retention of employees;
●
Inability
    to retain the multidisciplinary primary health care clinicians and other staff of the acquired clinic;
●
Inability
    to establish uniform standards, controls, systems, procedures and policies;
●
Inability
    to retain the patients of the acquired clinic;
●
Exposure
    to legal claims for activities of the acquired clinic prior to acquisition; and
●
Incurrence
    of additional expenses in connection with the integration process.
If
the acquired clinic is not successfully integrated into our Company, our business, financial condition and results of operations could
be materially adversely affected, as well as our reputation. Furthermore, if we are unable to successfully integrate the acquired clinic
or if there are delays in combining the businesses, the anticipated benefits of the acquisition may not be realized fully or at all or
may take longer to realize than expected.
Growing
our business through acquisitions will require additional personnel. There can be no assurance that these demands will not have a material
adverse effect on our business, financial condition, and results of operations, nor can there be any assurance that we will be able to
attract or retain competent personnel and improve our operational systems sufficiently to support the expansion of our operations.
28
Also
important to our success will be our ability to achieve additional economies of scale in order to improve operating margins. There can
be no assurance that we will be able to achieve such economies of scale, and the failure to do so could have a material adverse effect
on our business, financial condition, and results of operations.
Clinics
we open in new markets may take longer to reach expected revenue and profit levels on a consistent basis. The cost of opening and operating
new clinics may exceed our budget, thereby affecting our overall profitability. New markets may have competitive conditions, consumer
preferences, and health care spending patterns that are more difficult to predict, identify or satisfy than our existing markets. We
may need to make greater investments than we originally planned in advertising and promotional activity in new markets and after closing
acquisitions to build brand awareness. We may find it more difficult in new markets to hire, and we may not be able to retain and motivate
qualified multidisciplinary primary health care clinicians and other personnel. We may need to augment our labor model to meet regulatory
requirements and the overall cost of labor may increase or be higher than anticipated.
As
a result, any new or acquired clinics may be less successful and may not achieve target profit margins at the same rate or at all. If
any steps taken to expand our existing business model into new markets are unsuccessful, we may not be able to achieve our growth objectives
and our business, financial condition and results of operations could be adversely affected.
We
will require additional capital to fund our operating and expansion costs, and our inability to obtain such capital will likely harm
our business.
Although
we currently operate 16 corporate owned multidisciplinary primary health care clinics, our administrative, corporate, and general organizational
infrastructure is designed to support numerous additional clinics. Consequently, we expect that our monthly expenses will continue to
exceed our monthly cash receipts until we significantly increase the number of our multidisciplinary primary health care clinics. Depending
on the results of our planned follow-on offering and certain other factors, including the results of operations of our ancillary network
business, we may need to raise additional capital to cover our operating and expansion costs.
To
support our expansion strategy, we must have sufficient capital to continue making investments in new and existing clinics. Current funding
sources and cash generated by our operations may not be sufficient to allow us to sustain our expansion efforts. If this is the case,
we may need additional equity or debt financing to provide the funds required to operate and expand our business. If such financing is
not available on satisfactory terms or at all, we may be unable to expand our business or acquire new clinics at our projected rate and
our operating results may suffer. Debt financing increases expenses and must be repaid regardless of operating results and may impose
restrictions on the manner in which we operate our business. Equity financing, or debt financing that is convertible into equity, could
result in additional dilution to our existing stockholders. Furthermore, if we are unable to obtain adequate capital, whether in the
form of equity or debt, to fund our business and growth strategies we may be required to delay, scale back or eliminate some or all of
our expansion plans, which may have a material adverse effect on our business, operating results, financial condition, or prospects.
The
clinics that we intend to acquire or open may not meet our expectations.
In
general, our business growth initiatives involve the acquisition and opening of strategically located clinics. Clinics that we intend
to acquire and open may not meet our revenue or profit targets or may take longer than anticipated to do so. If our acquired or new clinics
do not perform as planned, our business and future prospects could be harmed. If we are unable to manage successfully the potential difficulties
associated with acquiring and opening new clinics, we may not be able to capture the efficiencies and opportunities that we expect from
our expansion strategy. Our inability to capture expected efficiencies of scale, maintain patient volumes, improve our systems and equipment,
continue our cost discipline, and retain appropriate physician and overall labor levels, could have a material adverse effect on our
business, financial condition and results of operations.
If
we open new clinics in existing markets, revenue at our existing clinics may be affected negatively.
The
catchment area of our clinics varies by location and depends on a number of factors, including population density, other available convenient
medical or multidimensional primary health care services, area demographics and geography. As a result, the opening of a new clinic in
or near markets in which we already have clinics could adversely affect the revenues of those existing clinics. Existing clinics could
also make it more difficult to build our patient base for a new clinic in the same market. We may selectively open new clinics in and
around areas of existing clinics that are operating at or near capacity to serve effectively our patients, but revenue cannibalization
between our clinics may become significant in the future as competition increases and as we continue to expand our operations. This could
adversely affect our revenue growth, which could, in turn, adversely affect our business, financial condition, or results of operations.
29
We
may be required to make capital expenditures in connection with our acquisitions to implement our growth strategy.
In
order to maintain brand consistency across our multidimensional primary health care clinics, we may need to make significant capital
expenditures to the interior and exterior of our clinics. This may include making real property improvements and upgrading our medical
equipment to serve our patients and remain competitive. Changing competitive conditions or the emergence of significant advances in medical
technology could require us to invest significant capital in additional equipment or capacity in order to remain competitive. Along these
lines, if the systems and technology of our target clinics differ from those we have chosen to utilize, we may be required to invest
significant capital to either convert, terminate, or integrate the varying medical technology platforms. If we are unable to fund any
such investment or otherwise fail to make necessary capital expenditures, our business, financial condition, or results of operations
could be materially and adversely affected.
Damage
to our reputation or our brand in existing or new markets could negatively impact our business, financial condition and results of operations.
We
must grow the value of our brand to be successful. We intend to further develop our reputation and brand of providing patients with high
quality effective multidisciplinary primary health care services, and related products, delivered by respected clinicians and well-trained
operational staff. Additionally, we place high-value on building and maintaining a patient-centered culture. If we do not make investments
in areas such as marketing and advertising, as well as the day-to-day investments required for clinic operations, equipment upgrades,
and personnel training, the value of our brand may not increase or may be diminished. Any incident, real or perceived, regardless of
merit or outcome, that adversely affects our brand, such as, but not limited to, patient disability or death due to malpractice or allegations
of malpractice, failure to comply with federal, provincial or local regulations, including allegations or perceptions of non-compliance
or failure to comply with ethical and operational standards, could significantly reduce the value of our brand, expose us to negative
publicity and damage our overall business and reputation.
Our
marketing activities may not be successful.
We
incur costs and expend other resources in our marketing efforts to attract and retain patients. Our marketing activities are principally
focused on increasing brand awareness in the communities in which we provide services. As we open and acquire new clinics, we expect
to undertake aggressive marketing campaigns to increase community awareness about our presence and our service capabilities. We plan
to conduct our targeted marketing efforts in neighborhoods through channels such as direct mail, billboards, radio advertisements, physician
open houses, community sponsorships and various social media. If we are not successful in these efforts, we will have incurred expenses
without materially increasing revenue.
The
multidisciplinary primary health care market is highly competitive, including competition for patients, strategic relationships, and
commercial payor contracts, each of which could adversely affect our contract and revenue base.
The
market for providing multidisciplinary primary health care services, and related products, is highly competitive, and all of our clinics
and staffing opportunities face and will face competition, in varying degrees, from existing multidisciplinary primary health care providers,
walk-in clinics, hospital emergency rooms, private doctors' offices, freestanding emergency clinics, independent laboratories,
hospital- and payor-supported urgent care facilities, and occupational medicine clinics. We compete with national, regional, and local
enterprises, some of which have greater financial and other resources available to them, greater access to clinicians, medically licensed
physicians and other medical professionals or greater access to potential patients. Our clinics and staffing compete on the basis of
accessibility, including evening and weekend hours, walk-in care, as well as varying appointment opportunities. We also compete on the
basis of our multi-provinces, regional footprint, which we believe will be of value to both employers and third-party payors. As a result
of the differing competitive factors within the markets in which we operate and will operate, the individual results of our clinics may
be volatile. If we are unable to compete effectively with any of these entities or groups, we may be unable to implement our business
strategies successfully, which could have a material adverse effect on our business, prospects, results of operations and financial condition.
30
We
may not be able to recruit and retain qualified multidisciplinary primary health care clinicians for our multidisciplinary primary health
care clinics and staffing of affiliate clinics and eldercare centric homes.
Our
success depends upon our ability to recruit and retain qualified multidisciplinary primary health care clinicians and other staff. There
is currently a national shortage in Canada and United States of certain of these health care professionals. To the extent a significant
number of multidisciplinary primary health care clinicians within an individual community or market decide to partner with competing
multidisciplinary primary health care providers or hospitals and not with us, we may not be able to operate our clinics in such community.
We face competition for such personnel from existing operators, hospital systems, entrepreneurial start-ups, and other organizations.
This competition may require us to enhance wages and benefits to recruit and retain qualified personnel. Our inability to recruit and
retain these professionals could have a material adverse effect on our ability to grow or be profitable.
We
may not be able to prohibit or limit our multidisciplinary primary health care clinicians from competing with us in our local markets.
In
certain provinces in Canada in which we operate or intend to operate and states in the United States in which we intend to operate, non-compete,
non-solicitation, and other negative covenants applicable to employment or ownership are judicially or statutorily limited in their effectiveness
or are entirely unenforceable against multidisciplinary primary health care professionals. As a result, we may not be able to protect
our operational processes, procedures, and general trade secrets or limit insiders from using competitive information against us or competing
with us, which could have a material adverse effect on our ability to remain competitive.
With
respect to our operations in Canada, we may be unable to enter into or maintain contracts for our affiliate multidisciplinary primary
health care clinics and eldercare focused facilities or services on favorable terms with commercial payors.
In
Canada, a significant portion of our net patient service revenue is derived from nongovernmental, extended health insurers which provide
reimbursement based on a pre-allocated amount disbursed as a cash payment for services, and related products, provided to the patient.
With
respect to our anticipated expansion of our operations into the United States, we may be unable to enter into or maintain contracts for
our multidisciplinary primary health care clinics and services on favorable terms with commercial payors in the United States.
With
respect to our anticipated expansion of our operations into the United States, we anticipate that a significant portion of our net patient
service revenue will be derived from nongovernmental, third-party payors, or commercial payors, such as managed care organizations, commercial
insurance providers and employer-sponsored health care plans. These commercial payors use a variety of methods for reimbursement depending
on the arrangement involved. These arrangements include fee-for-service, PPOs and health maintenance organizations, as well as prepaid
and discounted medical service packages and capitated, or fixed fee, contracts. Rates for health maintenance organization benefit plans
are typically lower than those for PPOs or other benefit plans that offer broader provider access.
Frequently,
commercial payors classify or may reclassify our multidisciplinary primary health care services differently. Such distinctions may result
in different payment and reimbursement structure. Such differences may affect costs to the patient through increased copayments, deductibles
and other cost-sharing mechanisms and, accordingly, patient choice of provider.
There
is often pressure to renegotiate reimbursement levels, particularly in connection with changes to Medicare. Typically, commercial payors
reimburse us based upon contracted discounts to our established base rates. If managed care organizations and other commercial payors
reduce their rates or we were to experience a significant shift in our revenue mix toward Medicare or Medicaid reimbursements, then our
revenue and profitability would be adversely affected and our operating margins would be reduced. Commercial payors often demand discounted
fee structures, and the trend toward consolidation among commercial payors tends to increase their bargaining power over fee structures.
Because some commercial payors rely on all or portions of Medicare fee schedules to determine payment rates, changes to government health
care programs that reduce payments under these schedules may negatively impact payments from commercial payors. Other health care providers
may impact our ability to negotiate increases and other favorable terms in our reimbursement arrangements with commercial payors. For
example, some of our competitors may negotiate exclusivity provisions with commercial payors or otherwise restrict the ability of commercial
payors to contract with us. We may be excluded from participating in commercial payor networks, making it more expensive for certain
patients to receive treatment at our clinics. Our results of operations will depend, in part, on our ability to retain and renew managed
care contracts as well as enter into new managed care contracts on terms favorable to us. Our inability to maintain suitable financial
arrangements with commercial payors could have a material adverse impact on our business.
31
As
various provisions of the Patient Protection and Affordable Care Act, or the ACA, are implemented, commercial payors may increasingly
demand fee reductions. In addition, there is a growing trend for commercial payors to take steps to shift the primary cost of care to
the plan participant by increasing co-payments, co-insurance and deductibles, and these actions could discourage such patients from seeking
treatment at our clinics. Patient volumes could be negatively impacted if we are unable to enter into or maintain acceptable contracts
with such commercial payors, which could have a material adverse effect on our business, prospects, results of operations and financial
condition.
Government
health care programs may reduce reimbursement rates.
Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.
In
recent years, in the United States, new legislation has been proposed and adopted at both the federal and state level that is effecting
major changes in the health care system. Any change in the laws, regulations, or policies governing the health care system could adversely
affect reimbursement rates and our operations and financial condition. Enacted in March 2010, the ACA seeks to expand health care coverage,
while increasing quality and limiting costs. The ACA substantially changes the way health care is financed by both governmental and commercial
payors. As a result of the ACA or the adoption of additional federal and state health care reforms measures there could be limits to
the amounts that federal and state governments will pay for health care services, which could result in reduced demand or profitability
of our services.
Furthermore,
if due to an allegation of fraud or any other reason one or more of our multidisciplinary primary health care clinicians or practitioners
is no longer entitled to bill and receive payment for services rendered to patients whose treatment is paid in whole or in part by a
governmental payor, our revenue may be negatively impacted, which could have a material adverse effect on our business, prospects, results
of operations and financial condition.
If
payments from commercial or governmental payors are significantly delayed, are reduced or eliminated, our business, prospects, results
of operations and financial condition could be adversely affected.
We
depend upon compensation from third-party payors for the services provided to patients by our multidisciplinary primary health care clinicians
and practitioners in our clinics, affiliate clinics and eldercare centric homes serviced by our clinicians. The amount that we receive
through our clinics in payment for their services may be adversely affected by factors we do not control, including federal, provincial,
or local regulatory changes, cost-containment decisions, and changes in reimbursement schedules of third-party payors and legislative
changes. Any reduction or elimination of these payments could have a material adverse effect on our business, prospects, results of operations
and financial condition.
32
Additionally,
the reimbursement process is complex and can involve lengthy delays. Although we recognize revenue when multidisciplinary primary health
care services are provided, there can be delays before we receive payment. In addition, third-party payors may disallow, in whole or
in part, requests for reimbursement based on determinations that certain amounts are not reimbursable under plan coverage, that services
provided were not medically necessary, or that additional supporting documentation is necessary. Retroactive adjustments by third-party
payors may be difficult or cost prohibitive to appeal, and such changes could materially reduce the actual amount we receive from those
payors. Delays and uncertainties in the reimbursement process may be out of our control and may adversely affect us.
Significant
changes in our payor mix resulting from fluctuations in the types of patients seen at our clinics could have a material adverse effect
on our business, prospects, results of operations and financial condition.
Our
results may change from period to period due to fluctuations in payor mix or other factors relating to the type of treatment performed
by clinicians at our clinics. Payor mix refers to the relative amounts we receive from the mix of persons or entities that pay or reimburse
us for health care services. Because we generally receive relatively higher payment rates from commercial payors than from governmental
payors or self-pay patients, a significant shift in our payor mix toward a higher percentage of self-pay or patients whose treatment
is paid in whole or part by a governmental payor, which could occur for reasons beyond our control, could have a material adverse effect
on our business, prospects, results of operations and financial condition.
Failure
to bill timely or accurately for our services could have a negative impact on our net revenues, bad debt expense and cash flow.
Billing
for our services is often complex and time consuming. The practice of providing multidisciplinary primary health care services, and related
products, in advance of payment or prior to assessing a patient's ability to pay for such services may have a significant negative
impact on our patient service revenue, bad debt expense and cash flow. We bill numerous and varied payors, including self-pay patients,
various forms of commercial payors, government payors and insurance payors. Billing requirements that must be met prior to receiving
payment for services rendered often vary by payor. Self-pay patients and third-party payors may fail to pay for services even if they
have been properly billed. Reimbursement is typically dependent on our providing the proper procedure and diagnosis codes.
Additional
factors that could affect our collections for the services we render include:
●
disputes
    among payors as to which party is responsible for payment;
●
variations
    in coverage among various payors for similar services;
●
the
    difficulty of adherence to specific compliance requirements, coding and various other procedures mandated by responsible parties;
●
the
    institution of new coding standards; and
●
failure
    to properly credential our providers to enable them to bill various payors.
The
complexity associated with billing for our services causes many delays in our cash collections, resulting in increased carrying costs
associated with the aging of our accounts receivable as well as the increased potential for bad debt expense.
We
are dependent on our third-party revenue cycle managers for billing and collection of our claims.
We
submit our claims for services rendered to commercial payors and governmental payors electronically through our third-party revenue cycle
managers. We are dependent on our revenue cycle managers for the timely billing and collections of our claims. Any delay by or failure
of our revenue cycle managers to timely bill and collect our claims could have a material adverse effect on our business, results of
operations and financial condition.
33
We
may incur costs resulting from security risks in connection with the electronic data processing by our partner banks.
Because
we accept electronic payment cards for payments at our facilities, we may incur costs resulting from related security risks in connection
with the electronic processing of confidential information by our partner banks. Recently, several of the large national banks have experienced
potential or actual breaches in which similar data has been or may have been stolen. Such occurrences could cause patient dissatisfaction
resulting in decreased visits or could also distract our management team from the management of the day-to-day operations.
With
respect to our Canadian operations and our anticipated expansion of our operations into the United States, a successful challenge by
tax authorities to our treatment of certain multidisciplinary primary health care clinicians and practitioners as independent contractors
or the elimination of an existing safe harbor could materially increase our costs relating to these multidimensional primary health care
clinicians and practitioners.
With
respect to our Canadian operations and our anticipated expansion of our operations into the United States, certain of our multidisciplinary
primary health care clinicians and practitioners may be engaged as independent contractors by our state-level operating subsidiaries.
If these personnel are treated as independent contractors rather than as employees, our state-level operating subsidiaries will not (i)
withhold federal, state or local or state income or other employment related taxes from their compensation, (ii) make federal, provincial,
state or local federal or state unemployment tax or Federal Insurance Contributions Act payments with respect to them, (iii) provide
workers compensation insurance with respect to them (except in states where they are required to do so for independent contractors),
or (iv) allow them to participate in benefits and retirement programs available to employees. Although we will have contracts with these
licensed multidisciplinary primary health care clinicians obligating them to pay these taxes and other costs, if a challenge to our treatment
of these licensed multidisciplinary primary health care clinicians and practitioners as independent contractors by federal, state, or
local authorities were successful and they were treated as employees instead of independent contractors, we could be liable for taxes,
penalties, and interest. In addition, there are currently, and have been in the past, proposals made to eliminate an existing safe harbor
that would potentially protect us from the imposition of taxes in these circumstances, and similar proposals could be made in the future.
If such a challenge were successful or if the safe harbor were eliminated, this could cause a material increase in our costs relating
to these personnel and, have a material adverse effect on our business, financial condition, and results of operations.
Currently,
our corporate owned clinics and affiliate clinics are located in the Canadian provinces of Ontario, Alberta, Nova Scotia and Newfoundland
making us particularly sensitive to regulatory, economic, and other conditions in those states.
Our
clinics and affiliate clinics are located in the Canadian provinces of Ontario, Alberta, Nova Scotia and Newfoundland. If there were
an adverse regulatory, economic, or other development in any of those states, our patient volume could decline, our ability to operate
our clinics under our existing business model could be impacted, or there could be other unanticipated adverse impacts on our business
that could have a material adverse effect on our business, financial condition, and results of operations.
Our
business is seasonal, which impacts our results of operations.
Our
clinics' patient and staffing volumes are sensitive to seasonal fluctuations. Typically, winter months see a higher occurrence
of motor vehicle and winter weather related accidents, such as falling, however; the timing and severity of these can vary dramatically.
Additionally, in the United States as consumers shift toward high deductible insurance plans, they are responsible for a greater percentage
of their bill, particularly in the early months of the year before other health care spending has occurred, which may lead to lower than
expected patient volume or an increase in bad debt expense during that period. Our quarterly operating results may fluctuate significantly
in the future depending on these and other factors.
We
could be subject to lawsuits for which we are not fully insured.
Medical
professionals, including multidisciplinary primary health care clinicians and practitioners, have become subject to an increasing number
of lawsuits alleging medical malpractice and related legal theories such as negligent hiring, supervision and credentialing. In Canada,
our clinicians and practitioners, whether an employee or independent contractor, are responsible for their own professional liability
insurance coverage. As provided in Canadian rules and regulations, our liability insurance coverage is not required to cover our clinicians
and practitioners. As we expand in the United States, we anticipate procuring insurance coverage for our affiliated multidimensional
primary health care clinicians, practitioners, and corporate entities. In addition, as we expand our menu of services and related products
through our various Medical Technology Platforms or possible acquisition of a medical licensed primary care practice, we will be subject
to lawsuits alleging medical malpractice and related legal theories such as negligent hiring, supervision, and credentialing.
34
We
are currently insured under policies in amounts management deems appropriate, based upon the nature and risk of our business. Nevertheless,
there are exclusions and exceptions to coverage under each insurance policy that may make coverage for any claim unavailable, future
claims could exceed the limits of available insurance coverage, existing insurers could become insolvent and fail to meet their obligations
to provide coverage for such claims, and such coverage may not always be available with sufficient limits and at reasonable cost to insure
us adequately and economically in the future. One or more successful claims against us not covered by, or exceeding the coverage of,
our insurance could have a material adverse effect on our business, prospects, results of operations and financial condition. Moreover,
in the normal course of our business, we may be involved in other types of lawsuits, claims, audits and investigations, including those
arising out of our billing and marketing practices, employment disputes, contractual claims and other business disputes for which we
may have no insurance coverage. The outcome of these matters could have a material adverse effect on our financial position, results
of operations, and cash flows.
Some
of these lawsuits may involve large claim amounts and substantial defense costs.
Insurance
coverage for some of our losses may be inadequate and may be subject to the credit risk of commercial insurance providers.
We
maintain insurance coverage for specific liability for our clinic facilities through various third-party insurers. To the extent we hold
policies to cover certain groups of claims or rely on insurance coverage obtained by third parties to cover such claims, we may be responsible
for those losses if the insurance coverage is inadequate or the insurer rejects our claim for payment. Furthermore, for our losses that
are insured or reinsured through commercial insurance providers, we are subject to the financial viability of those insurance companies.
Although we believe our commercial insurance providers are currently creditworthy, they may not remain so in the future.
Risks
Related to Health Care Regulation
The
health care industry is heavily regulated, and if we fail to comply with these laws and government regulations, we could incur penalties
or be required to make significant changes to our operations.
The
health care industry is heavily regulated and closely scrutinized by federal, state, provincial and local governments. Comprehensive
statutes and regulations govern the manner in which we provide and bill for services and products, our contractual relationships with
our clinicians, vendors, patients and our marketing activities and other aspects of our operations. If we fail to comply with these laws
and regulations, we could be exposed to civil and criminal penalties such as fines, damages, overpayment recoupment, loss of enrollment
status and exclusion from government health care programs. Any action against us for violation of these laws or regulations, even if
successfully defended, could cause us to incur significant legal expenses and divert our management's attention from the operation
of our business. Our clinicians and practitioners are also subject to ethical guidelines and operating standards of professional and
private accreditation agencies.
The
laws, regulations and standards governing the provision of health care service, and related products, may change significantly in the
future, and these changes may materially and adversely affect our business. Furthermore, a review of our business by regulatory or accreditation
authorities could result in determinations that could adversely affect our operations.
35
Our
Canadian clinics are and will be subject to numerous statutes and regulations. Additionally, given our intention to expand and begin
operations in the United States, we will be subject to numerous U.S. statutes and regulations. Failure to comply with these laws and
regulations could result in civil or criminal sanctions.
The
operation of our clinics in Canada subjects us, and will subject us, to many provincial laws and regulations, following the projected
expansion of our Company's operations to the United States, federal and state laws in the United States. In general, whether directly
or through boards, agencies, or other delegated authorities, regulating the ownership and dispensing of controlled substances, the retention
and storage of medical records, patient privacy and protection of health information, the licensure of multidisciplinary primary health
care providers, including clinicians, and the clinical supervision, by physicians, of nurse practitioners and physician assistants, among
other aspects of our operations are regulated. All such laws and regulations, and the applicable interpretations of such laws and regulations,
are subject to change.
Additional
regulation of clinics such as ours has been proposed in several Canadian provinces and the United States. The adoption of any such regulations
in the provinces in Canada, or states in the United States in which we operate or intend to operate, could force us to change our operational
or transactional approach or lead to a finding by regulators that our primary care clinics and clinics do not meet legal requirements.
We may be subject to criminal prosecution, regulatory fines, penalties, or other sanctions if our operations or clinics are found to
not comply with applicable laws and regulations. In addition, we may be required to refund all funds received from patients and third-party
payors during the period of noncompliance.
With
respect to our anticipated expansion of our operations into the United States, state regulation of the expansion of multidisciplinary
primary health care clinics could prevent us from reaching our expansion objectives.
In
the United States, many states have certificate of need programs that require some level of prior approval for the development, acquisition,
or expansion of health care sector related facilities. With respect to our anticipated expansion of our operations into the United States,
in the event we choose to acquire or open clinics in a state that does require such approval, we may be required to obtain a certificate
of need before the acquisition or opening occurs. If we are unable to obtain such approvals, we may not be able to move forward with
the planned activity.
Only
a few states currently require the licensure of multidisciplinary primary health care clinics such as ours. The lack of a specific licensure
process for our clinics in the vast majority of states may lead state legislators or regulators to regulate aggressively the growth of
our industry, potentially seeking to treat our industry in a manner similar to hospitals or freestanding emergency departments. Further,
the growing number of urgent care clinics and freestanding emergency departments may lead to legislation or regulations requiring us
to change substantially our operations or cease our operations in that state entirely. Any such requirements could have a material adverse
effect on our prospects and growth strategy.
Our
services, and related products, are subject to comprehensive laws and regulations that govern the manner in which we bill and are paid
for our services by third-party payors, and the failure to comply with these requirements can result in civil or criminal sanctions,
including exclusion from federal and state health care programs.
A
substantial portion of our services, and related products, are paid for by commercial payors and governmental payors. These third-party
payors typically have differing and complex billing and documentation requirements. If we fail to meet these requirements, we may not
be paid for our services or payment may be substantially delayed or reduced.
Numerous
federal, provincial and local laws also apply to our claims for payment, including but not limited to (i) "coordination of benefits"
rules that dictate which payor must be billed first when a patient has coverage from multiple payors, (ii) requirements that overpayments
be refunded within a specified period of time, (iii) "reassignment" rules governing the ability to bill and collect professional
fees on behalf of other providers, (iv) requirements that electronic claims for payment be submitted using certain standardized transaction
codes and formats, and (v) laws requiring all health and financial information of patients in a manner that complies with applicable
security and privacy standards.
Third-party
payors carefully monitor compliance with these and other applicable rules. Our failure to comply with these rules could result in our
obligation to refund amounts previously paid for such services or non-payment for our services.
If
we are found to have violated any of these or any of the other laws or regulations which govern our activities, the resulting penalties,
damages, fines or other sanctions could adversely affect our ability to operate our business and our financial results.
36
Changes
in coverage and the rates or methods of third-party reimbursements may adversely affect our revenue and operations.
A
substantial portion of our revenue is derived from direct billings to patients and third-party payors. As a result, any changes in the
rates or methods of reimbursement for the services and products we provide could have a material adverse effect on our revenue and financial
results. Reimbursement rates can vary depending on whether our clinic is an in-network or out-of-network provider. Each of our clinics
may be out-of-network for some patients. When acting as an out-of-network provider, reimbursement rates may be lower, co-payments and
deductibles may be higher and we may have difficulties complying with the billing requirements of certain third-party payors.
Past
and future legislation related to the health care industry and other changes in the health care industry could adversely affect our business,
financial condition, and results of operations.
The
health care industry is subject to legislative and regulatory changes, as well as changes from other influences. The government may continue
reviewing and assessing health care delivery and payment systems and may in the future adopt legislation making additional fundamental
changes in the health care system. There is no assurance that such changes will not have a material adverse effect on our business, financial
condition, or results of operations. Continued efforts to shift health care costs to the patient (through co-payments, deductibles, and
other mechanisms) could adversely affect our business, financial condition, and results of operations.
We
are subject to the Canada Health Act, Canada's National Health Insurance Program and Food and Drugs Act and analogous provisions
of applicable state laws and could face substantial penalties if we fail to comply with such laws.
In
Canada, some health care services are public, some are private with a number of different entities involved in regulating and providing
their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is generally
restricted to "medically necessary" hospital and physician services, and provincial or territorial drug plans that provide
access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly funded
services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed "medically necessary" (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis.
Federal/Provincial
Government Division of Power in Canada
As
is the case for many important industries and economic sectors, neither the federal, nor the provincial/territorial level of government
has exclusive jurisdiction over health. Instead, the Constitution Act, 1867, divides the legislative powers relevant to the regulation
of the delivery of health products and services between the federal and provincial levels of government.
The
federal government is responsible for regulating important aspects of various health industries or sectors including the regulation of
selling, importing, distributing, and marketing drugs and medical devices and it maintains significant influence over health policy and
national objectives through the use of its spending power.
The
provincial/territorial level of government has comprehensive authority over the delivery of health care services. Other examples of provincial
responsibility include the regulation of hospitals and other health facilities, administration of health insurance plans, distribution
of prescription drugs and regulation of health professionals.
However,
many health industry sectors are subject to at least some degree of regulation or oversight by both levels of government.
37
Canada's
National Health Insurance Program
Canada's
"national" health insurance program, a publicly funded single-payer system often referred to as "Medicare," is
designed to ensure that all Canadian residents have universal access to medically necessary hospital and physician services through the
provincial and territorial health care insurance plans.
The
Canada Health Act
The
Canada Health Act is the federal legislation that provides the foundation for the Canadian health care system. The Act is administered
by Health Canada, the federal department with primary responsibility for maintaining and improving the health of Canadians. However,
neither the Canada Health Act nor Health Canada have direct authority to regulate the health insurance plans that give effect to the
publicly funded health insurance system that is in place across the country. Instead, the Act establishes certain values and principles
and sets out criteria and conditions that each publicly funded health insurance plan is required to meet in order to qualify for federal
funding through the Canada Health Transfer. As federal funding is critical to the ability to fund "medically necessary" hospital
and physician services, each provincial and territorial health insurance plan must satisfy the requirements of public administration;
universality; portability; comprehensiveness; and accessibility.
Notably,
these requirements relate only to funding and administration and establishing broad principles rather than a prescriptive code. In addition,
the Canada Health Act is silent with respect to the delivery of health services and does not prohibit or discourage the delivery of insured
health services by the private sector. As a result, there is significant variation in the funding and administration of health insurance
plans from one jurisdiction to another. However, most provinces permit the delivery of a broad range of publicly funded health services
through a combination of both public and private providers. Indeed, many publicly funded services in Canada are privately delivered.
The
requirement that publicly funded health insurance plans be comprehensive requires that "medically necessary" hospital and
physician services be covered. If a service is determined to be "medically necessary" then the full cost of the service must
be covered by the public plan. However, the term is not defined and the services that must be covered are intentionally and broadly defined
in order to accommodate the ability of each province and territory to make its own coverage decisions within the context of its unique
fiscal and political environment. Typically, such decisions are made in consultation with the relevant medical associations in the jurisdiction.
However, determining whether a particular service is "medical necessary" is a determination that has both a fiscal and political
dimension. Ultimately, these coverage decisions are decisions about the allocation of scarce public resources.
The
products and services available to Canadians through the publicly funded health insurance system are supplemented by a wide array of
health products and services that are not, as a general matter, subject to coverage under the public health insurance plans. For example,
prescription drug coverage, dental services and vision care are generally provided on a private payer basis. However, many jurisdictions
provide coverage for these types of services to seniors and those who face financial or other barriers to privately funded health care.
There are also a growing number of providers that offer ancillary healthcare services. Examples include elective surgical or cosmetic
procedures.
Regulation
of Health Professionals and Health Facilities
Health
professionals and health care facilities are subject to federal laws of general application, but the regulation of such matters is largely
a matter of provincial jurisdiction.
Health
Professionals
Through
legislation, the provinces have delegated the regulation of health professionals to self-governing professional bodies (with varying
degrees of discretion). Such legislation generally seeks to protect the public through a combination of "input regulations"
that focus on who is entitled to provide a particular health service and "output regulations" that focus on the quality and
delivery of the service being provided. Such regulations also generally include conflict of interest (or anti-kickback) provisions, as
such matters are generally dealt with as part of the regulation of health professions rather than the regulation of health facilities.
38
Health
industry participants that offer a particular service need to understand how the service is regulated. If the service involves the performance
of a regulated or controlled act (i.e., acts that can only be performed by a particular category or categories of regulated health professionals
or their delegates) then the involvement of one or more duly qualified health professionals will likely be required. Also, it may be
necessary to implement certain protocols and procedures in order to comply with the requirements of the regulatory colleges that govern
the practices of any such professionals. Complying with such requirements can have significant commercial implications.
Health
Facilities
Operating
a regulated health facility can be challenging and often involves a degree of regulatory risk.
Residential
health care facilities other than hospitals, such as nursing homes, long-term care facilities, pharmacies, laboratories and specimen
collection clinics are, in most jurisdictions, privately owned and operated pursuant to provincial licenses and oversight. However, the
degree to which such health facilities and other providers are regulated generally depends on the nature of the products and services
being provided.
The
operation of health facilities by private sector entities still typically involves some element of reimbursement through public funds.
Where public funds are being used to acquire goods and services, additional accountability measures such as procurement requirements
often apply.
Regulation
of Drugs
The
process of obtaining marketing authorizations and approvals of prescription drugs is administered by Health Canada's Therapeutic
Products Directorate (TPD).
The
TPD applies the Food and Drugs Act and the regulations applicable to prescription drugs to ensure that drug products sold in Canada are
safe and effective. No drug product can be offered for sale in Canada unless and until, after review, it is issued a marketing authorization
by Health Canada.
In
addition to its review of drug products, Health Canada is responsible for the ongoing monitoring of drug products being sold in Canada,
as well as the regulation of good manufacturing practices and establishment licenses, which are required in connection with the import,
manufacture, distribution and/or sale of drug products.
The
Patented Medicines Prices Review Board
The
Patented Medicines Prices Review Board (PMPRB) is an independent quasi-judicial body created in 1987 under amendments to the Patent Act.
The PMPRB is responsible for regulating the prices that patentees charge for prescription and non-prescription patented drugs sold in
Canada. Based on a review of the information required to be filed by a patentee, the PMPRB considers whether the price of a medicine
appears excessive based on certain factors including: (i) the prices that the patented medicine is sold in the Canadian market; (ii)
the prices at which other medicines in the same therapeutic class are sold in the Canadian market; and (iii) the prices at which the
medicine and other medicines in the same therapeutic class have been sold in other countries other than Canada. If the PMPRB considers
the price of a medicine appears excessive, revised pricing is the usual outcome.
Public
Market Access
Each
province has a provincial drug plan that allows certain individuals to access drugs at a reduced cost. Products that will be paid for
by the provincial government (in some provinces, for all residents, while in others for certain prescribed individuals such as seniors
and individuals receiving social assistance), are typically listed on provincial formularies. For innovator products, the manufacturer
negotiates the pricing for inclusion on the provincial formulary with the provincial government. For generic products, the price to be
paid for the generic product is determined by a sliding scale of fixed prices related to when such products enter the market and the
price of the innovator product (i.e., a percent of the price of the innovator pharmaceutical product depending on whether they are first,
second or third entry products). If a drug is a generic product and listed as interchangeable on the provincial formulary, a pharmacist
is permitted to dispense the interchangeable product for the innovator product. Under most provincial benefit plans, interchanging a
generic product for the innovator product by pharmacists is mandatory and generally most provinces will only reimburse the pharmacist
for the lowest cost interchangeable product. Government drug plans account for approximately 50% of all sales of prescription drugs in
Canada.
39
The
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and provincial enforcement entities
have significantly increased their scrutiny of health care companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Although we conduct our business in compliance with all applicable federal and provincial fraud and abuse laws,
many of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore,
we cannot assure you that our arrangements or business practices will not be subject to government scrutiny or will be found to be in
compliance with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant
legal fees and can potentially divert management's attention from the Company.
We
are subject to the data privacy and security laws of Canada, and the failure to comply with these rules, or allegations that we have
failed to do so, could result in civil or criminal sanctions.
In
Canada, under the Personal Information Protection and Electronic Documents Act and under various provincial laws, comprehensive privacy
laws have been introduced to protect the privacy of individuals from the undisclosed or non-consensual sharing of sensitive information
for commercial purposes. As the gathering and use of information is such an integral component of our business, we must always be alert
for and respond to changes in the information regulatory environment. The failure to comply with these rules, or allegations that we
have failed to do so, could result in civil or criminal sanctions against us.
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, our centers
may participate in the federal Medicare program and, as a result, we will need to comply with a number of additional federal regulatory
requirements.
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, our
clinics and multidisciplinary primary healthcare clinicians and practitioners, including any staffing we might pursue in affiliate clinics
or eldercare centric homes in the United States, might participate in the federal Medicare and/or Medicaid programs.
Since
1992, Medicare has paid for the "medically necessary" services of physicians, non-physician practitioners, clinicians and
certain other suppliers under a physician fee schedule, a system that pays for covered physicians' services furnished to a person
with Medicare Part B coverage. Under the physician fee schedule, relative values are assigned to each of more than 7,000 services to
reflect the amount of work, the direct and indirect (overhead) practice expenses, and the malpractice expenses typically involved in
furnishing that service. Each of these three relative value components is multiplied by a geographic adjustment factor to adjust the
payment for variations in the costs of furnishing services in different localities. Relative value units, or RVUs, are summed for each
service and then are multiplied by a fixed-dollar conversion factor to establish the payment amount for each service. The higher the
number of RVUs assigned to a service, the higher the payment. Under the Medicare fee-for-service payment system, an individual can choose
any licensed physician enrolled in Medicare and use the services of any healthcare provider or facility certified by Medicare.
CMS
is required to limit the growth in spending under the physician fee schedule by a predetermined sustained growth rate, or SGR. If implemented
as mandated, the SGR would result in significant payment reductions under the physician fee schedule. Every year since 2003, Congress
has delayed application of the SGR, but we cannot predict with certainty whether it will continue to do so. Congress most recently delayed
application of the SGR in the Protecting Access to Medicare Act of 2014, or PAMA, which became effective on April 1, 2014. In March of
2014 (prior to the passage of PAMA), CMS announced that the estimated physician fee schedule update for 2014 would be reduced by 20.9%
due to the SGR formula. PAMA provides for the continuation of the 0.5% reimbursement increase to the physician payment schedule through
December 31, 2014 (originally provided under the Pathway for SGR Reform Act of 2013), and it also provides for no change to the physician
fee schedule through March 31, 2015. Although several recent legislative proposals have sought to impose permanent or semi-permanent
solutions to the SGR reductions, we cannot predict with certainty whether the SGR will be repealed or if another formula would be substituted
and what form that might take. Repeal of the SGR could be offset by further reductions in Medicare payments, and any such reductions
could have a material adverse effect on our business.
40
Furthermore,
the ACA reduces annual payment updates for certain providers and reduces Medicare payments for certain procedures, and the Budget Control
Act of 2011, or BCA, requires automatic spending reductions for each fiscal year through 2021. As a result of the BCA and subsequent
activity in Congress, a $1.2 trillion sequester (across-the-board spending cuts) in discretionary programs took effect in 2013. In particular,
a 2% reduction in Medicare payments took effect on April 1, 2013 which has recently been extended for an additional two years beyond
the original expiration date of 2021.
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to CMS' RAC program.
The
Medicare Prescription Drug, Improvement and Modernization Act of 2003, or MMA, introduced on a trial basis the use of RACs for the purpose
of identifying and recouping Medicare overpayments and underpayments. Any overpayment received from Medicare is considered a debt owed
to the federal government. In October 2008, CMS made the RAC program permanent. RACs review Medicare claims to determine whether such
claims were appropriately reimbursed by Medicare. RACs engage in an automated review and in a complex review of claims. Automated reviews
are conducted when a review of the medical record is not required and there is certainty that the service is not covered or is coded
incorrectly. Complex reviews involve the review of all underlying medical records supporting the claim; and are generally conducted where
there is a high likelihood, but not certainty, that an overpayment has occurred. RACs are paid a contingency fee based on overpayments
identified and collected.
A
Medicare administrative contractor, or MAC, may suspend Medicare payments to a provider if it determines that an overpayment has occurred.
When a Medicare claim for payment is filed, the MAC will notify the patient and the provider of its initial determination regarding reimbursement.
The MAC may deny the claim for one of several reasons, including the lack of necessary information or lack of medical necessity for the
services rendered. Providers may appeal any denials for claim payments.
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, any such
reviews under the RAC program or denials by the MAC could have a material adverse effect on our results of operations.
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to the Anti-Kickback Statute, FCA, Civil Monetary Penalties statute and analogous provisions of applicable state laws and
could face substantial penalties if we fail to comply with such laws.
Anti-Kickback
Statute
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, if we
are participants in the Medicare program, we will be subject to the Anti-kickback Statute. The Anti-Kickback Statute prohibits the knowing
and willful offer, payment, solicitation or receipt of remuneration, directly or indirectly, in return for the referral of patients or
arranging for the referral of patients, or in return for the recommendation, arrangement, purchase, lease or order of items or services
that are covered, in whole or in part, by a federal healthcare program such as Medicare or Medicaid. The term "remuneration"
has been broadly interpreted to include anything of value such as gifts, discounts, rebates, waiver of payments or providing anything
at less than its fair market value. The ACA amended the intent requirement of the Anti-Kickback Statute such that a person or entity
can be found guilty of violating the statute without actual knowledge of the statute or specific intent to violation the statute. Further,
the ACA now provides that claims submitted in violation of the Anti-Kickback Statute constitute false or fraudulent claims for purposes
of the civil False Claims Act, or FCA, including the failure to timely return an overpayment. Many states have adopted similar prohibitions
against kickbacks and other practices that are intended to influence the purchase, lease or ordering of healthcare items and services
reimbursed by a governmental health program or state Medicaid program. Some of these state prohibitions apply to remuneration for referrals
of healthcare items or services reimbursed by any third-party payor, including commercial payors.
41
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, if we
accept funds from governmental health programs, we will be subject to the Anti-Kickback Statute. Violations of the Anti-Kickback Statute
can result in exclusion from Medicare, Medicaid or other governmental programs as well as civil and criminal penalties, such as $25,000
per violation and up to three times the remuneration involved. If in violation, we may be required to enter into settlement agreements
with the government to avoid such sanctions. Typically, such settlement agreements require substantial payments to the government in
exchange for the government to release its claims, and may also require entry into a corporate integrity agreement, or CIA. Any such
sanctions or obligations contained in a CIA could have a material adverse effect on our business, financial condition and results of
operations.
False
Claims Act
The
federal civil FCA prohibits providers from, among other things, (1) knowingly presenting or causing to be presented, claims for payments
from the Medicare, Medicaid or other federal healthcare programs that are false or fraudulent; (2) knowingly making, using or causing
to be made or used, a false record or statement to get a false or fraudulent claim paid or approved by the federal government; or (3)
knowingly making, using or causing to be made or used, a false record or statement to avoid, decrease or conceal an obligation to pay
money to the federal government. The "qui tam" or "whistleblower" provisions of the FCA allow private individuals
to bring actions under the FCA on behalf of the government. These private parties are entitled to share in any amounts recovered by the
government, and, as a result, the number of "whistleblower" lawsuits that have been filed against providers has increased
significantly in recent years. Defendants found to be liable under the FCA may be required to pay three times the actual damages sustained
by the government, plus mandatory civil penalties ranging between $5,500 and $11,000 for each separate false claim.
There
are many potential bases for liability under the FCA. The government has used the FCA to prosecute Medicare and other government healthcare
program fraud such as coding errors, billing for services not provided, and providing care that is not medically necessary or that is
substandard in quality. The ACA also provides that claims submitted in connection with patient referrals that results from violations
of the Anti-Kickback Statute constitute false claims for the purpose of the FCA, and some courts have held that a violation of the Stark
law can result in FCA liability, as well. In addition, a number of states have adopted their own false claims and whistleblower provisions
whereby a private party may file a civil lawsuit in state court. Following the acquisition of one or more clinics or staffing primary
healthcare practitioners in the United States, we will be required to provide information to our employees and certain contractors about
state and federal false claims laws and whistleblower provisions and protections.
Civil
Monetary Penalties Statute
The
federal Civil Monetary Penalties statute prohibits, among other things, the offering or giving of remuneration to a Medicare or Medicaid
beneficiary that the person or entity knows or should know is likely to influence the beneficiary's selection of a particular provider
or supplier of items or services reimbursable by a federal or state healthcare program.
The
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and state enforcement entities have
significantly increased their scrutiny of healthcare companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Following the acquisition of one or more clinics or staffing primary healthcare practitioners in the United States,
although we intend to conduct our business in compliance with all applicable United States federal and state fraud and abuse laws, many
of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore, we
cannot assure you that our arrangements or business practices will not be subject to government scrutiny or will be found to be in compliance
with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant legal fees
and can potentially divert management's attention from the Company.
42
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
be subject to the data privacy, security and breach notification requirements of HIPAA, HITECH and other data privacy and security laws,
and the failure to comply with these rules, or allegations that we have failed to do so, could result in civil or criminal sanctions.
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
federal and state laws and regulations, including HIPAA and HITECH, will govern the collection, dissemination, security, use and confidentiality
of patient-identifiable health information. As required by HIPAA, HHS has adopted standards to protect the privacy and security of this
health-related information. The HIPAA privacy regulations contain detailed requirements concerning the use and disclosure of individually
identifiable health information and the grant of certain rights to patients with respect to such information by "covered entities."
The Company and each of our clinics is considered a covered entity under HIPAA. We will take actions to comply with the HIPAA privacy
regulations including the creation and implementation of policies and procedures, staff training, execution of HIPAA-compliant contractual
arrangements with certain service providers and various other measures. Although we believe we will be in substantial compliance, ongoing
implementation and oversight of these measures involves significant time, effort and expense.
In
addition to the privacy requirements, HIPAA covered entities must implement certain administrative, physical, and technical security
standards to protect the integrity, confidentiality and availability of certain electronic health-related information received, maintained,
or transmitted by covered entities or their business associates. Although, we will take actions in an effort to be in compliance with
these security regulations, a security incident that bypasses our information security systems causing an information security breach,
loss of PHI or other data subject to privacy laws or a material disruption of our operational systems could have a material adverse effect
on our business, along with fines. Furthermore, ongoing implementation and oversight of these security measures involves significant
time, effort and expense.
Further,
HITECH, as implemented in part by an omnibus final rule published in the Federal Register on January 25, 2013, further requires that
patients be notified of any unauthorized acquisition, access, use, or disclosure of their unsecured PHI that compromises the privacy
or security of such information. HHS has established the presumption that all unauthorized uses or disclosures of unsecured PHI constitute
breaches unless the covered entity or business associate establishes that there is a low probability the information has been compromised.
HITECH and implementing regulations specify that such notifications must be made without unreasonable delay and in no case later than
60 calendar days after discovery of the breach. Breaches affecting 500 patients or more must be reported immediately to HHS, which will
post the name of the breaching entity on its public website. Furthermore, breaches affecting 500 patients or more in the same state or
jurisdiction must also be reported to the local media. If a breach involves fewer than 500 people, the covered entity must record it
in a log and notify HHS of such breaches at least annually. These breach notification requirements apply not only to unauthorized disclosures
of unsecured PHI to outside third parties but also to unauthorized internal access to or use of such PHI.
The
scope of the privacy and security requirements under HIPAA was substantially expanded by HITECH, which also increased penalties for violations.
Penalties for violations of these laws vary. For instance, penalties for failure to comply with a requirement of HIPAA and HITECH vary
significantly, and include significant civil monetary penalties and, in certain circumstances, criminal penalties with fines up to $250,000
per violation and/or imprisonment. In addition, numerous breach incidents could lead to possible penalties in excess of $1.68 million.
A person who knowingly obtains or discloses individually identifiable health information in violation of HIPAA may face a criminal penalty
of up to $50,000 and up to one-year imprisonment. The criminal penalties increase if the wrongful conduct involves false pretenses or
the intent to sell, transfer or use identifiable health information for commercial advantage, personal gain or malicious harm. The amount
of penalty that may be assessed depends, in part, upon the culpability of the applicable covered entity or business associate in committing
the violation. Some penalties for certain violations that were not due to "willful neglect" may be waived by the Secretary
of HHS in whole or in part, to the extent that the payment of the penalty would be excessive relative to the violation. HITECH also authorized
state attorneys general to file suit on behalf of residents of their states. Applicable courts may be able to award damages, costs and
attorneys' fees related to violations of HIPAA in such cases. HITECH also mandates that the Secretary of HHS conduct periodic compliance
audits of a cross-section of HIPAA covered entities and business associates. Every covered entity and business associate is subject to
being audited, regardless of the entity's compliance record.
State
laws may impose more protective privacy restrictions related to health information and may afford individuals a private right of action
with respect to the violation of such laws. Both state and federal laws are subject to modification or enhancement of privacy protection
at any time. We are subject to any federal or state privacy-related laws that are more restrictive than the privacy regulations issued
under HIPAA. These statutes vary and could impose additional requirements on us and more severe penalties for disclosures of health information.
If we fail to comply with HIPAA, similar state laws or any new laws, including laws addressing data confidentiality, security or breach
notification, we could incur substantial monetary penalties and substantial damage to our reputation.
43
States
may also impose restrictions related to the confidentiality of personal information that is not considered PHI under HIPAA, including
certain identifying information and financial information of our patients. Theses state laws may impose additional notification requirements
in the event of a breach of such personal information. Failure to comply with such data confidentiality, security and breach notification
laws may result in substantial monetary penalties.
HIPAA
and HITECH also include standards for common healthcare electronic transactions and code sets, such as claims information, plan eligibility
and payment information. Covered entities such as the Company and each of our centers will be required to conform to such transaction
set standards.
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
fail to effectively and timely implement electronic health record systems, our operation could be adversely affected.
As
required by the American Recovery and Reinvestment Act of 2009, the Secretary of HHS has developed and implemented an incentive payment
program for eligible healthcare professionals that adopt and meaningfully use electronic health record, or EHR, technology. HHS uses
the Provider Enrollment, Chain and Ownership System, or PECOS, to verify Medicare enrollment prior to making EHR incentive program payments.
If our employed professionals are unable to meet the requirements for participation in the incentive payment program, including having
an enrollment record in PECOS, we will not be eligible to receive incentive payments that could offset some of the costs of implementing
EHR systems. Further, healthcare professionals that fail to demonstrate meaningful use of certified EHR technology are subject to reduced
payments from Medicare. System conversions to comply with EHR could be time consuming and disruptive for physicians and employees. Failure
to implement EHR systems effectively and in a timely manner could have a material adverse effect on our financial position and results
of operations.
Following
the intended acquisition, or opening, of one or more clinics or staffing primary healthcare practitioners in the United States, we will
convert certain of our clinical and patient accounting information system applications to newer versions of existing applications or
altogether new applications. In connection with our implementation and conversions, we will likely incur capitalized costs and additional
training and implementation expenses.
If
we fail to comply with laws and regulations related to the protection of the environment and human health and safety, we could incur
substantial penalties and fines.
We
are subject to various federal, state and local and regulations relating to the protection of the environment and human health and safety,
including those governing the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites and the maintenance
of a safe workplace. Some of our operations include the use, generation and disposal of hazardous materials. We also plan to acquire
ownership in new facilities and properties, some of which may have had a history of commercial or other operations. We may, in the future,
incur liability under environmental statutes and regulations with respect to contamination of sites we own or operate, including contamination
caused by prior owners or operators of such sites, abutters or other persons, and the off-site disposal of hazardous substances. Violations
of these laws and regulations may result in substantial civil penalties or fines.
Risks
Related to our Telemedicine Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and Novo Connect Medical
Technology Platform
We
may be unsuccessful in the development, usage, application and commercialization of each or all of our Medical Technology Platforms
Our
Telemedicine Medical Technology Platform, which is currently operating with limited usage and remains primarily under development, is
intended to provide patients with real-time access to third-party primary care medically licensed physicians and specialists in various
disciplines as well as multidisciplinary health care clinicians.
44
Telemedicine is transforming traditional approaches to all components
of the health industry by providing ease of access and reduced costs for patients, particularly in areas with limited access to primary
care licensed physicians, nurses, nurse practitioners, specialists and multidisciplinary primary care clinicians. Our advanced Telemedicine
Medical Technology Platform intends to integrate certain medical devices, such as a blood pressure reading device, a derma scope and
an ophthalmoscope otoscope, each of which can provide the doctor with real-time diagnostic data, greatly enhancing the doctor's
ability to provide the patient with an accurate diagnosis. Our Telemedicine Medical Technology Platform is intended to allow any type
of health care clinic or location to install and utilize our Telemedicine Medical Technology Platform at a relatively low-cost point
of entry.
Our
Remote Patient Monitoring Medical Technology Platform, which is currently operating with limited usage and remains primarily under development,
is intended to empower a patient with real-time vital sign information while maintaining a direct technology link from patient to clinician
or medical practitioner. The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high
quality, non-redundant diagnostic based proactive healthcare. We intend to expand our RPM Platform to not only our Canadian clinics and
affiliate clinics but to clinics and medically licensed providers throughout Canada and the United States.
Our
Novo Connect Medical Technology Platform is currently in development and build-out. Novo Connect is intended to be an app designed as
a secure patient-centered portal which will allow the integration of numerous source systems for patient interface by facilitating communication
between the patient and the patient's provider. The Novo Connect app will be developed for Web, iOS and Android application to
optimize communication between source systems. Novo Connect is being designed to allow patients to have direct control of their overall
healthcare and wellness by providing a suite of secure, reliable engagement features
The
success of our Medical Technology Platforms will highly be dependent upon our ability to develop relationships with both Canadian based
and United States based medically licensed primary care providers and specialist in addition to multidisciplinary primary health care
clinicians.
Our
success will highly be dependent upon our ability to develop relationship with our patients, primary care medically licensed physicians,
nurse practitioners, and specialists in addition to multidisciplinary primary health care clinicians and practitioners. If we cannot
generate relationships with these medical professionals to translate into service contracts or licensing agreements for our Medical Technology
Platforms, we may need to cease the development and commercialization of each or all Medical Technology Platform.
Our
Medical Technology Platforms may not be accepted in the Canadian and United States marketplace.
Uncertainty
exists as to whether our Medical Technology Platforms will be accepted by potential users; including, but not limited to third-party
Canadian based and United States based primary care medically licensed physicians and specialists in various medical disciplines, multidisciplinary
primary care clinicians and practitioners; as well as patients. A number of factors may limit the market acceptance of our Medical Technology
Platforms including the price relative to other product offerings. There is a risk that primary care medically licensed physicians and
specialists, multidisciplinary primary health care clinicians or patient acceptance will be encouraged to continue to use other products
and/or methods instead of ours. We are assuming that, notwithstanding the fact that our Medical Technology Platforms will be new in the
market, primary care medically licensed physicians and specialists, multidisciplinary health care clinicians, or patient acceptance will
elect not to use each or all of our Medical Technology Platforms simply because it will provide ease of access and reduced costs for
patients.
Primary
care medically licensed physicians and specialists, multidisciplinary health care clinicians and patients need to be persuaded that our
Medical Technology Platform services are justified for the anticipated benefit, but there is no assurance that sufficient numbers of
patients will be convinced to enable a successful market to develop for each or all of our Medical Technology Platforms.
In
the event that we are not able to market and significantly increase the number of primary care medically licensed physicians and specialists,
multidisciplinary health care clinicians, or patients that use our Medical Technology Platforms, or if we are unable to charge the necessary
prices, we may need to cease operating each or all of our Medical Technology Platforms.
45
Defects
or malfunctions in our Medical Technology Platforms could hurt our reputation, sales and profitability.
The
acceptance of our Medical Technology Platforms will depend upon their effectiveness and reliability. Each of our Medical Technology Platforms
will be complex and will be continually modified and improved, and as such may contain undetected defects or errors when first introduced
or as new versions are released. To the extent that defects or errors cause each or all of our Medical Technology Platforms to malfunction
and our customers' use of our Medical Technology Platforms is interrupted, our reputation could suffer, and our potential revenues
could decline or be delayed while such defects are remedied. We may also be subject to liability for the defects and malfunctions.
There
can be no assurance that, despite our testing, errors will not be found in each or all of our Medical Technology Platforms or new releases,
resulting in loss of future revenues or delay in market acceptance, diversion of development resources, damage to our reputation, adverse
litigation, or increased service, any of which would have a material adverse effect upon our business, operating results and financial
condition.
Software
failures, breakdowns in the operations of our servers and communications systems or the failure to implement system enhancements could
harm our business.
The
operational success of our Medical Technology Platforms will depend on the efficient and uninterrupted operation of our servers and communications
systems. A failure of our network or data gathering procedures could impede services and could result in the loss of primary care medically
licensed physician and specialists, multidisciplinary primary care clinicians or patients. While all our operations will have disaster
recovery plans in place, they might not adequately protect us. Despite any precautions we take, damage from fire, floods, hurricanes,
power loss, telecommunications failures, computer viruses, break-ins and similar events at our computer facilities could result in interruptions
in the flow of data to our servers and from our servers to our clients. In addition, any failure by our computer environment to provide
our required data communications capacity could result in interruptions in our service. In the event of a server failure, we could be
required to transfer our client data collection operations to an alternative provider of server hosting services. Such a transfer could
result in delays in our ability to deliver our products and services to our clients.
Additionally,
significant delays in the planned delivery of system enhancements, improvements, and inadequate performance of the systems once they
are completed could damage our reputation and harm our business. Long-term disruptions in the infrastructure caused by events such as
natural disasters, the outbreak of war, the escalation of hostilities and acts of terrorism, particularly involving cities in which we
have offices, could adversely affect our businesses. Although, we plan to carry property and business interruption insurance for our
business operations, our coverage might not be adequate to compensate us for all losses that may occur.
We
face risks related to the storage of customers' and their end users' confidential and proprietary information.
Our
Medical Technology Platforms are being designed to maintain the confidentiality and security of our patients' confidential and
proprietary data stored on our server systems, which may include sensitive personal data. However, any accidental or willful security
breaches or other unauthorized access to these data could expose us to liability for the loss of such information, time-consuming and
expensive litigation and other possible liabilities as well as negative publicity. Techniques used to obtain unauthorized access or to
sabotage systems change frequently and generally are difficult to recognize and react to. We may be unable to anticipate these techniques
or implement adequate preventative or reactionary measures.
We
might incur substantial expense to further develop each or all of our Medical Technology Platforms which may never become sufficiently
successful.
Our
business growth initiatives include the successful development, launch and operations of each and all of our Medical Technology Platforms.
Although management will take every precaution to ensure that our Medical Technology Platforms will, with a high degree of likelihood,
achieve commercial success, there can be no assurance that this will be the case. The causes for failure of each or all of our Medical
Technology Platforms, once commercialized, can be numerous, including:
●
market
    demand for each or all of our Medical Technology Platforms proves to be smaller than we expect;
●
further
    each or all of our Medical Technology Platform's development (i) turns out to be costlier than anticipated or takes longer;
    (ii) requires significant adjustment post commercialization, rendering the each or all of our Medical Technology Platforms uneconomic
    or extending considerably the likely investment return period; (iii) additional regulatory requirements may increase the overall
    costs of the development; patent conflicts or unenforceable intellectual property rights; and (iv) primary care medically licensed
    physicians and specialists and clients may be unwilling to adopt and/or use each or all of our Medical Technology Platforms.
●
Compliance
    with changing regulations concerning corporate governance and public disclosure may result in additional expenses.
46
We
cannot be certain that we will obtain patents for each or all of our Medical Technology Platforms or that such patent will protect us
from competitors.
We
believe that our success and competitive position will depend in part on our ability to obtain and maintain patents for each or all of
our Medical Technology Platforms, which is both costly and time consuming. We still are in the process to evaluate the patent potential
of each and all of our Medical Technology Platforms. The Patent Office typically requires 12-24 months or more to process a patent application.
There can be no assurance that any of our potential patent applications will be approved. There can be no assurance that any potential
patent issued or licensed to us will provide us with protection against competitive products, protect us against changes in industry
trends which we have may not have anticipated or otherwise protect the commercial viability of each or all of our Medical Technology
Platforms, or that challenges will not be instituted against the validity or enforceability of any of our future patents or, if instituted,
that such challenges will not be successful. The cost of litigation to uphold the validity of a patent and enforce it against infringement
can be substantial. Even issued patents may later be modified or revoked by the Patent and Trademark Office or in legal proceedings.
Patent applications in the United States and Canada are maintained in secrecy until the patent issues and, since publication of patents
tends to lag behind actual discoveries, we cannot be certain that if we obtain patents for our product, we were the first creator of
the inventions covered by a pending patent applications or the first to file patent applications on such inventions.
Government
regulation of the Internet and e-commerce is evolving, and unfavorable changes could substantially harm our business and results of operations.
We
are subject to general business regulations and laws as well as federal, state and provincial regulations and laws specifically governing
the internet and e-commerce. Existing and future laws and regulations may impede the growth of the use of the internet, availability
of economic broadband access, or other online services, and increase the cost of providing our digital delivery of content and services.
These regulations and laws may cover taxation, tariffs, user privacy, data protection, pricing, content, copyrights, distribution, electronic
contracts and other communications, consumer protection, broadband internet access and the characteristics and quality of services. It
is not clear how existing laws governing issues such as property ownership, sales, use and other taxes, libel and personal privacy apply
to the internet and e-commerce. Unfavorable resolution of these issues may harm our business and results of operations.
Risks
Related to the United States Regulatory System as to Medicinal CBD Products
Possible
yet unanticipated changes in federal and state law could cause any products that we intend to launch, containing hemp-derived CBD oil
to be illegal, or could otherwise prohibit, limit or restrict any of our prospective products containing CBD.
Until
2014, when 7 U.S. Code §5940 became federal law as part of the Agricultural Act of 2014 (the "2014 Farm Act"), products
containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were classified as Schedule I illegal drugs.
The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural Improvement Act of 2018 on December
20, 2018 (the "2018 Farm Act "), which amended various sections of the U.S. Code, thereby removing hemp, defined as cannabis
with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act ("CSA"), and legalizing the cultivation
and sale of hemp at the federal level, subject to compliance with certain federal requirements and state law, amongst other things. THC
is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana. We anticipate our prospective
medical CBD products will be federally legal in the United States in that they will contain less than 0.3% of THC and, we believe,
will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive effects on our patients and customers
bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be repealed or amended such that our products containing
hemp-derived CBD would once again be deemed illegal under federal law.
47
The
2018 Farm Bill also shifted regulatory authority from the Drug Enforcement Administration to the Department of Agriculture. The 2018
Farm Bill did not change the United States Food and Drug Administration's ("FDA") oversight authority over CBD products.
The 2018 Farm Act delegated the authority to the states to regulate and limit the production of hemp and hemp derived products within
their territories. Although many states have adopted laws and regulations that allow for the production and sale of hemp and hemp derived
products under certain circumstances, no assurance can be given that such state laws may not be repealed or amended such that our intended
products containing hemp-derived CBD would once again be deemed illegal under the laws of one or more states now permitting such products,
which in turn would render such intended products illegal in those states under federal law even if the federal law is unchanged. In
the event of either repeal of federal or of state laws and regulations, or of amendments thereto that are adverse to our prospective
medicinal CBD products, we may be restricted or limited with respect to those products that we may sell or distribute, which could adversely
impact our intended business plan with respect to such intended products.
Additionally,
the FDA has indicated its view that certain types of products containing CBD may not be permissible under the United States Federal Food,
Drug and Cosmetic Act ("FDCA"). The FDA's position is related to its approval of Epidiolex, a marijuana-derived prescription
medicine to be available in the United States. The active ingredient in Epidiolex is CBD. On December 20, 2018, after the passage of
the 2018 Farm Bill, FDA Commissioner Scott Gottlieb issued a statement in which he reiterated the FDA's position that, among other
things, the FDA requires a cannabis product (hemp-derived or otherwise) that is marketed with a claim of therapeutic benefit, or with
any other disease claim, to be approved by the FDA for its intended use before it may be introduced into interstate commerce and that
the FDCA prohibits introducing into interstate commerce food products containing added CBD, and marketing products containing CBD as
a dietary supplement, regardless of whether the substances are hemp-derived. Although we believe that our prospective medicinal CBD product
offerings will comply with applicable federal and state laws and regulations, legal proceedings alleging violations of such laws could
have a material adverse effect on our business, financial condition and results of operations.
FDA
regulation could negatively affect the hemp industry, which would directly affect our financial condition.
The
FDA may seek expanded regulation of hemp under the FDCA. Additionally, the FDA may issue rules and regulations, including certified good
manufacturing practices, or cGMP's, related to the growth, cultivation, harvesting and processing of hemp. Clinical trials may
be needed to verify efficacy and safety. It is also possible that the FDA would require that facilities where hemp is grown register
with the FDA and comply with certain federally prescribed regulations. In the event some or all of these regulations are imposed, we
do not know what the impact would be on the hemp industry, including what costs, requirements and possible prohibitions may be enforced.
If we or our partners are unable to comply with the regulations or registration as prescribed by the FDA, we and or our partners (including
C2M) may be unable to continue to operate their and our business in its current or planned form or at all.
Sources
of hemp-derived CBD depend upon legality of cultivation, processing, marketing and sales of products derived from those plants under
state law of the United States.
Hemp-derived
CBD can only be legally produced in states that have laws and regulations that allow for such production and that comply with the 2018
Farm Act, apart from state laws legalizing and regulating medical and recreational cannabis or marijuana, which remains illegal under
federal law and regulations. Initially, we intend to use hemp-derived CBD from growers and processors in Canada where such production
is legal to produce our prospective medicinal CBD products. Although hemp and hemp seeds may legally be imported into the United States,
the importation of products containing THC, including CBD products, into the United States may be illegal if the CBD products cause THC
to enter the human body. In that case, we will be required to purchase all our hemp-derived prospective medicinal CBD products from licensed
growers and processors in states in the United States where such production is legal. In addition, as described in the preceding risk
factor, in the event of repeal or amendment of laws and regulations which are now favorable to the cannabis/hemp industry in such states,
we would be required to locate new suppliers in states with laws and regulations that qualify under the 2018 Farm Act. If we were to
be unsuccessful in arranging new sources of supply of our raw ingredients, or if our raw ingredients were to become legally unavailable,
our intended business plan with respect to such products could be adversely impacted.
48
Because
our distributors may only sell and ship our products containing hemp-derived CBD in states that have adopted laws and regulations qualifying
under the 2018 Farm Act, a reduction in the number of states having such qualifying laws and regulations could limit, restrict or otherwise
preclude the sale of intended products containing hemp-derived CBD.
The
interstate shipment of hemp-derived CBD from one state to another is legal only where both states have laws and regulations that allow
for the production and sale of such products and that qualify under the 2018 Farm Act. Therefore, the marketing and sale of our intended
products containing hemp-derived CBD is limited by such factors and is restricted to such states. Although we believe we may lawfully
sell any of our finished products, including those containing CBD, in a majority of states, a repeal or adverse amendment of laws and
regulations that are now favorable to the distribution, marketing and sale of finished products we intend to sell could significantly
limit, restrict or prevent us from generating revenue related to our products that contain hemp-derived CBD. Any such repeal or adverse
amendment of now favorable laws and regulations could have an adverse impact on our business plan with respect to such products.
Due
to projected expansion into the CBD industry, we may have a difficult time obtaining the various insurances that are desired to operate
our business, which may expose us to additional risk and financial liability.
Insurance
that is otherwise readily available, such as general liability, and directors and officer's insurance, may become more difficult
for us to find, and more expensive, due to our intended launch of certain medically related products containing hemp-derived CBD. There
are no guarantees that we will be able to find such insurances in the future, or that the cost will be affordable to us. If we are forced
to go without such insurances, it may prevent us from entering into certain business sectors, may inhibit our growth, and may expose
us to additional risk and financial liabilities.
Our
products may not meet health and safety standards or could become contaminated.
We
have adopted various quality, environmental, health and safety standards. We do not have control over all the third parties involved
in the manufacturing of our products and their compliance with government health and safety standards. Even if our products meet these
standards, they could otherwise become contaminated. A failure to meet these standards or contamination could occur in our operations
or those of our manufacturers, distributors, or suppliers. This could result in expensive production interruptions, recalls and liability
claims. Moreover, negative publicity could be generated from false, unfounded, or nominal liability claims or limited recalls. Any of
these failures or occurrences could negatively affect our business and financial performance.
The
sale of our products involves product liability and related risks that could expose us to significant insurance and loss expenses.
We
face an inherent risk of exposure to product liability claims if the use of our products results in, or is believed to have resulted
in, illness or injury. Our products contain combinations of ingredients, and there is little long-term experience with the effect of
these combinations. In addition, interactions of these products with other products, prescription medicines and over-the-counter drugs
have not been fully explored or understood and may have unintended consequences. While our third-party manufacturers perform tests in
connection with the formulations of our products, these tests are not designed to evaluate the inherent safety of our products.
Any
product liability claim may increase our costs and adversely affect our revenue and operating income. Moreover, liability claims arising
from a serious adverse event may increase our costs through higher insurance premiums and deductibles and may make it more difficult
to secure adequate insurance coverage in the future. In addition, our product liability insurance may fail to cover future product liability
claims, which, if adversely determined, could subject us to substantial monetary damages.
49
Confusion
between legal CBD and illegal Cannabis
There
is the risk that confusion or uncertainty surrounding products that are offered with regulated cannabis could occur on the state or federal
level and impact us. We may have difficulty with establishing banking relationships, working with investment banks and brokers who would
be willing to offer and sell our securities or accept deposits from shareholders, and auditors willing to certify our financial statements
if we are confused with businesses that are in the cannabis business. Any of these additional factors, should they occur, could also
affect our business, prospects, assets or results of operation could have a material adverse effect on the business, prospects, results
of operations or financial condition of the Company.
Risk
Factors Related to Product Manufacturing
We
may be unable to obtain raw materials for our current and planned products due to unexpected shortages, lack of availability, increased
costs and price fluctuations, which could limit our ability to manufacture any products and could adversely affect our sales and results
of operations.
We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. The principal raw materials used in the manufacturing process in the Company's current
and planned nutraceutical business include vitamins and minerals both of natural and synthetic source, herbal ingredients and vegetable/fruit
powders/extracts either natural or certified organic, other nutritional supplements such as soft-gel, capsules and tablets in bulk form,
powdered proteins either regular, plant or certified organic, powdered amino acid and energy/muscle building ingredients, vegetable and
gelatin capsules, processing excipients, coating materials, and the necessary components for packaging the finished products.
The
raw materials are available from numerous sources within the United States, Canada and abroad as are the vegetable and gelatin capsules,
coating materials and packaging materials. However, the availability of such raw materials is subject to change. For example an unexpected
interruption of supply or a significant increase in the cost of raw materials we need, for any reason, such as regulatory requirements,
changes in governmental trade and agricultural programs, increased global competition for resources and consumer demand, import restrictions,
loss of certifications or licenses, disruption of distribution channels as a result of weather, terrorism or acts of war, fire, earthquake,
or other natural or man-made disaster, a work stoppage or other labor-related disruption, failure in supply or other logistical channels,
electrical outages, or other events, could result in significant cost increases and/or shortages of our current and planned products.
Additionally, the prices of packaging materials and freight are subject to fluctuations which would cause the Company's costs to
increase and would also cause the Company to increase our prices. If our competitors do not also increase their prices, customers and
consumers may choose to purchase competing products or may shift purchases to lower-priced private label or other value offerings which
may adversely affect the Company's results of operations. Further, we currently use, as well as plan to use pouches which are prepared
by third parties in the manufacturing of our current and planned products, and such pouches may either become unavailable or may become
damaged by the third parties that prepare them. Our inability to obtain adequate supplies of raw materials in a timely manner or a material
increase in the price of the raw materials used in our products due to any of the foregoing, could limit our ability to manufacture any
products and could have a material adverse effect on our business, financial condition and results of operations.
Our
planned acquisition of raw materials from international sources subjects us to risk from currency fluctuations.
We
plan in part to acquire raw materials from international sources, which subjects us to risks from currency fluctuations, such as changes
in foreign exchange rates. For example, if the value of a foreign currency used to purchase from an international supplier were to increase
compared to the value of the U.S. dollar, we could receive less value for purchases of raw materials when purchasing in such other country,
which could force us to increase our prices, or settle for lower margins on our product sales. If either of these outcomes occur, our
results of operations may be harmed.
50
Our
business is subject to inherent risks relating to product liability and personal injury claims, our quality control processes may fail
to detect issues in the ingredients we use to make our products and our product liability insurance may be insufficient to cover possible
claims against us which would adversely affect our operating results.
Our
Company, like other manufacturers, wholesalers and distributors of nutraceutical products, faces an inherent risk of exposure to product
liability and personal injury claims if, among other things, the use or ingestion of our products, results in sickness or injury. Our
current products consist of tablets, powdered beverages, dietary supplements, pain creams, liquids, gels, minerals, herbs and other ingredients
that are classified as foods or dietary supplements. If the materials that we use to create these current products or our planned products
are contaminated and if our quality control processes fail to detect issues in these materials, we may be obligated to recall affected
products, and if we are found liable for product liability or personal injury claims, we could be required to pay substantial monetary
damages. Further, even if we successfully defend ourselves against this type of claim, we could be required to spend significant management,
financial and other resources, which could disrupt our business and harm our reputation. We currently maintain a product liability insurance
policy that provides up to CAD$5 million in product liability coverage. However, there can be no assurance that our existing or future
insurance coverage will be sufficient to cover any possible product liability risks or that such insurance will continue to be available
to us on economically feasible terms. In the event that any of the foregoing occurs, we risk the loss of net revenues, increased administrative
costs and will likely suffer an adverse effect on our operating results.
We
do not have any long-term contracts with our suppliers or with our customers, and we do not have many written contracts with our customers,
and if we can't maintain these relationships or if we or our suppliers experience manufacturing problems or delays, our financial
results will be negatively affected.
We
do not have any long-term contracts with our suppliers or with our customers for our current or planned products. We also do not have
many written contracts with our customers. There can be no assurance that these suppliers will continue to sell to us on prior or current
terms, or at all and likewise there can also be no assurance that our customers will continue to purchase from us or that we can obtain
customers to purchase our planned products. We may not be able to maintain our relationships with our suppliers and customers, or we
may be unable to find alternate suppliers or customers in a timely fashion. Should this occur, our revenues and results of operations
will be negatively affected. Additionally, we or our suppliers may encounter unforeseen delays or shortfalls in manufacturing, and our
suppliers' production processes may have to change to accommodate any significant future expansion of our manufacturing capacity,
which may increase our or our suppliers' manufacturing costs, delay production of our current and planned products, reduce our
product gross margin and adversely impact our business. If we are unable to keep up with demand for our current and planned products
by maintaining our relationships with our suppliers or successfully manufacturing and shipping our products in a timely manner, our revenue
could be impaired, market acceptance for our current and planned products could be adversely affected and our customers might instead
purchase our competitors' products. In addition, developing manufacturing procedures for new products may require developing specific
production processes for those products. Developing such processes could be time consuming and any unexpected difficulty in doing so
can delay the introduction of a product.
Our
revenues are highly dependent upon two private label distributor customers
.
Our
revenues are concentrated and highly dependent on two private label distributor customers which comprise most of our revenues from our
current manufacturing operations. All sales made under a private label relationship are made on a purchase order basis and there are
no long-term contracts with respect to any private label relationships. There can be no assurance that our existing private label relationships
will continue in the future or that we will be able to obtain new private label relationships on an ongoing basis, if at all. Our private
label customers can reduce the products they order from us or cease ordering products from us at any time without notice. There can be
no assurance that these private label customers will continue to place orders with us, that orders by such customers will continue at
their previous levels or that we can replace any such lost business. Should this occur, our revenues and results of operations will be
negatively affected.
51
Our
business is subject to numerous laws and regulations and compliance with existing, as well as new laws and regulations, could increase
our costs significantly and adversely affect our financial results.
The
processing, formulation, manufacturing, packaging, labeling, advertising, sale and distribution of our current and planned nutraceutical
products are subject to regulation by several U.S. federal agencies, including the Food and Drug Administration ("FDA"),
the Federal Trade Commission ("FTC"), the Consumer Product Safety Commission, the Department of Agriculture and the Environmental
Protection Agency, as well as various state, local and international laws and agencies of the localities in which our current and planned
products are, and will be, manufactured and sold. For example, the FDA regulates our products to ensure that the products are not adulterated
or misbranded. Failure to comply with FDA requirements may result in, among other things, injunctions, product withdrawals, recalls,
product seizures, fines and criminal prosecutions. Additionally, once we begin direct sales and marketing of our planned Company branded
products, our advertising will be subject to regulation by the FTC. In recent years, the FTC has initiated numerous investigations of
dietary and nutrition supplement products and companies. Further some states also permit advertising and labeling laws to be enforced
by attorney generals, who may seek relief for consumers, seek class action certifications, seek class wide damages and product recalls
of products sold by us. Compliance with these government regulations may prevent or delay the introduction, or require the reformulation,
of our current and planned products, and additionally these governmental authorities may commence regulatory or legal proceedings against
us which could restrict the permissible scope of our current or planned product or the ability to sell our products in the future. Additionally,
any such government actions would result in costs to us, including lost revenues from any additional products that we are required to
remove from the market, which additional costs could be material. Any such government actions also could lead to liability and reduced
growth prospects. Moreover, there can be no assurance that new laws or regulations imposing more stringent regulatory requirements on
the nutraceutical industry will not be enacted which could require reformulation of certain products to meet new standards, recalls or
discontinuance of certain products that cannot be reformulated, additional record-keeping requirements, increased documentation of the
properties of certain products, additional or different labeling, additional scientific substantiation, adverse event reporting or other
new requirements. If our operations are found to be in violation of any laws or any other governmental regulations that apply to us,
or if we are unable to keep up with changing laws and regulations, we may be subject to penalties, including, without limitation, civil
and criminal penalties, damages, fines, the curtailment or restructuring of our operations, any of which could adversely affect our ability
to operate our business and our financial results.
We
may be involved in lawsuits or proceedings to protect or enforce our intellectual property rights or to defend against infringement claims,
which could be expensive and time consuming. Additionally, our inability to protect our intellectual property rights could reduce the
value or our current and planned products.
Our
business is dependent in part upon our ability to use intellectual property rights to protect our current and planned products from competition
and on our products not infringing on the patents and proprietary rights of other parties. To protect our current and planned products,
we rely, and intend to rely on a combination of trade secrets, patent and other intellectual property laws, employment, confidentiality
and invention assignment agreements with our employees and contractors, and confidentiality agreements and protective contractual provisions
with our partners, licensors and other third parties. These methods, however, afford us only limited protection against competition from
other products. Also, we cannot ensure that our formulas and proprietary information, are not leaked to other parties by anyone that
obtains access to same. To date, none of our current or planned formulas are patented, although we maintain manufacturing trade secrets,
we believe that most competent manufacturers have the skillset necessary to replicate such formulas. As such, third parties could copy
our products or sell similar products to our distributors and/or customers. Our competitors may have or develop equivalent or superior
manufacturing and design skills and may develop an enhancement to our formulations that will be patentable or otherwise protected from
duplication by others. We may also infringe on the patents of other parties. Litigation may be necessary to enforce our intellectual
property rights, protect our trade secrets or determine the validity and scope of the proprietary rights of others. Litigation or interference
proceedings could result in substantial costs and diversion of resources and management attention. In addition, in an infringement proceeding,
a court may decide that a patent of ours, if we obtain any patents in the future, is not valid or is unenforceable or may refuse to stop
the other party from using the technology at issue on the grounds that our patents do not cover the technology. An adverse determination
of any litigation or defense proceedings could put one or more of our patents, if we acquire any in the future, at risk of being invalidated
or interpreted narrowly and could put our patent applications at risk of not issuing. In addition, we may be enjoined from marketing
one or more of our current or planned products if a court finds that such products infringe the intellectual property rights of a third
party. Further, we may be unable or unwilling to strictly enforce our intellectual property rights, including our trademarks, from infringement.
Our inability to obtain and/or failure to enforce our intellectual property rights could diminish the value of our current and planned
product offerings and have a material adverse effect on our business, prospects, results of operations, and financial condition.
52
The
commercial success of our planned products is dependent, in part, on factors outside our control.
We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. The commercial success of our planned products is dependent upon unpredictable and volatile factors
beyond our control, such as the success of our competitors' products. Our failure to attract market acceptance and a sustainable
competitive advantage over our competitors would materially harm our business.
If
we fail to increase our brand recognition, we may face difficulty in obtaining customers for our planned products.
Because
we have not yet started selling our own branded products, we currently do not have strong brand identity or brand loyalty. We believe
that establishing and maintaining brand identity and brand loyalty is critical to attracting customers once we have commercially viable
branded products. Maintaining and enhancing our brand recognition in a cost-effective manner is critical to achieving widespread acceptance
of future products and is an important element in our effort to obtain and increase our customer base. Successful promotion of our brand
will depend largely on our ability to maintain a sizeable and active customer base, our marketing efforts and our ability to provide
reliable and useful products at competitive prices. Brand promotion activities may not yield increased revenue, and even if they do,
any increased revenue may not offset the expenses we will incur in building our brand. If we fail to successfully promote and maintain
our brand, or if we incur substantial expenses in an unsuccessful attempt to promote and maintain our brand, we may fail to attract enough
new customers or retain our existing customers to the extent necessary to realize a sufficient return on our brand-building efforts,
in which case our business, operating results and financial condition, would be materially adversely affected.
If
our products do not have the healthful effects intended, or if there is adverse publicity or consumer perception of our products and
any similar products distributed by others, our reputation could be harmed and our business may suffer.
Many
of our current and planned products contain innovative ingredients or combinations of ingredients. There is little long-term experience
with human or other animal consumption of certain of these ingredients or combinations thereof in concentrated form. Our current and
planned products could have certain side effects if not taken as directed or if taken by a consumer that has certain medical conditions.
Furthermore, there can be no assurance that any of the products, even when used as directed, will have the effects intended or will not
have harmful side effects. Should our current or planned products cause unwanted side effects or not have the results intended, it could
have a material adverse effect on our business, financial condition, and results of operations. Additionally, we believe we are, and
will be, highly dependent upon positive consumer perceptions of the safety and quality of our current and planned products as well as
similar products distributed by other nutraceutical companies. Consumer perception of nutraceutical and our current and planned products,
as well as the products sold by our private label customers, in particular, can be substantially influenced by scientific research or
findings, national media attention and other publicity about product use. Adverse publicity from these sources regarding the safety,
quality or efficacy of nutraceuticals could have a negative effect on us. The mere publication of news articles or reports asserting
that such products may be harmful or questioning their efficacy could have a material adverse effect on our business, financial condition
and results of operations, regardless of whether such news articles or reports are scientifically supported or whether the claimed harmful
effects would be present at the dosages recommended for such products.
The
nutraceuticals industry is highly competitive, and our failure to compete effectively could adversely affect our market share, financial
condition, and future growth.
The
industry of nutraceutical and wellness-related supplements and products we produce as well as intend to produce is highly competitive
with respect to price, brand and product recognition and new product introductions. Several of our competitors are larger, more established
and possess greater financial, personnel, distribution and other resources. We face competition (a) from large nationally known manufacturers,
private label brands and many smaller manufacturers of dietary and nutrition supplements; and (b) in the mass-market distribution channel
from manufacturers, major private label manufacturers and others. Private label brands at mass-market chains represent substantial sources
of income for these merchants and the mass-market merchants often support their own labels at the expense of other brands. As such, the
growth of our current and planned products within the nutraceutical industry are highly competitive and uncertain. If we cannot compete
effectively, we may not be profitable.
53
The
purchase of many of our planned and current products are discretionary and may be negatively impacted by adverse trends in the general
economy and make it more difficult for us to generate revenues.
Our
business is affected by general economic conditions since our current and planned products are discretionary and we depend, to a significant
extent, upon a number of factors relating to discretionary consumer spending. These factors include economic conditions and perceptions
of such conditions by consumers, employment rates, the level of consumers' disposable income, business conditions, interest rates,
consumer debt levels and availability of credit. Consumer spending on our current and planned products may be adversely affected by changes
in general economic conditions. Our operating results are impacted by the health of the North American economies. Our business and financial
performance may be adversely affected by current and future economic conditions, such as a reduction in the availability of credit, financial
market volatility or recession. Additionally, we may experience difficulties in scaling our operations to react to economic pressures
in the United States.
We
may not be able to anticipate consumer preferences and trends within the nutraceutical industry, which could negatively affect acceptance
of our planned and current products by retailers and consumers and result in a significant decrease in our revenues.
We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. Our planned and current products must appeal to a broad range of consumers, whose preferences
cannot be predicted with certainty and are subject to rapid change. Our products will need to successfully meet constantly changing consumer
demands. If our products are not successfully received by our customers, our business, financial condition, results of operations and
prospects may be harmed.
We
may experience greater than expected product returns, which might adversely affect our sales and results of operations.
We
currently manufacture nutraceutical products that we sell to private label customers, and we also plan to begin manufacturing and selling
our own branded nutraceutical products. Once we start selling our own branded products, such products may be returned for various reasons,
including expiration dates. Any increase in product returns could reduce our results of operations.
An
unexpected interruption in our warehousing facilities or if there is a lack of capacity at our warehousing facilities, it could reduce
our sales and margins.
We
store products in our warehouses that we then ship to other retailers and serve as fulfilling distribution hubs to other retailers. If
we run out of capacity, we won't be able to store as many products and may not be able to maintain all products in an efficient
manner. Additionally, if there is any unexpected interruption to our warehousing facilities, for any reason, such as loss of certifications
or licenses, as a result of weather, terrorism or acts of war, fire, earthquake, or other national disaster, a work stoppage or other
labor-related disruption, electrical outages, or other events, it could result in significant reductions to our sales and margins and
could have a material adverse effect on our business, financial condition or results of operations.
Any
interruption to our distribution channels for our planned products could adversely affect our sales and results of operations.
We
currently manufacture nutraceutical products that we sell to private label customers, we also intend to manufacture and sell our own
branded products and distribute those products through various distribution channels. Any interruption to our distribution channels for
our planned products for any reason, such as disruption of distribution channels as a result of weather, terrorism or acts of war, fire,
earthquake, or other national disaster, a work stoppage or other labor-related disruption, could adversely affect our sales and results
of operations.
54
Risks
Related to our Common Stock and our Status as a Public Company
As
a result of being a public company, we are subject to additional reporting and corporate governance requirements that will require additional
management time, resources, and expense.
As
a public company we are obligated to file with the SEC annual and quarterly information and other reports that are specified in the Securities
Exchange Act of 1934, as amended (the "Exchange Act"). We are also subject to other reporting and corporate governance requirements
under the Sarbanes-Oxley Act of 2002, as amended, and the rules and regulations promulgated thereunder, all of which impose significant
compliance and reporting obligations upon us and require us to incur additional expense in order to fulfill such obligations.
We
could fail to maintain compliance with any Nasdaq listing requirements, which could negatively affect the market price of our common
stock, our liquidity and our ability to raise capital.
Currently,
our common stock trades on the Nasdaq Capital Market. If we fail to maintain compliance with any Nasdaq listing requirements, our common
stock could be delisted from the Nasdaq Capital Market. This could severely limit the liquidity of our common stock and your ability
to sell the common stock on the secondary market.
The
price of our common stock has been and could remain volatile, which could cause your investment to lose value.
The
market price of our common stock has historically experienced and may continue to experience significant volatility. During the 12-month
period ended September 12, 2022, the closing sales price of our common stock on Nasdaq ranged from a high of $3.09 on March 22,
2022 to a low of $1.1045 on January 27, 2022. The listing of our common stock on the Nasdaq Capital Market does not assure that a meaningful,
consistent, and liquid trading market will exist, and in recent years the market has experienced extreme price and volume fluctuations
that have particularly affected the market prices of many smaller companies like us. Our common stock is thus subject to this volatility
in addition to volatility caused by the occurrence of industry and Company specific events. Factors that could cause fluctuations include,
but are not limited to, the following:
●
our
    progress in developing and commercializing our services and products;
●
price
    and volume fluctuations in the overall stock market from time to time;
●
fluctuations
    in stock market prices and trading volumes of similar companies;
●
actual
    or anticipated changes in our earnings or fluctuations in its operating results or in the expectations of securities analysts;
●
general
    economic conditions and trends;
●
major
    catastrophic events;
●
sales
    of large blocks of our stock;
●
departures
    of key personnel;
●
status
    of contract and funding negotiations relating to its product candidates;
●
events
    affecting our collaborators;
●
events
    affecting our competitors;
●
announcements
    of new services, products or technologies, commercial relationships or other events by us or our competitors;
●
the
    COVID-19 pandemic;
55
●
regulatory
    developments in the U.S. and other countries;
●
failure
    of our common stock to remain listed or quoted on the Nasdaq Capital Market, another national market system, or any national stock
    exchange;
●
changes
    in accounting principles; and
●
discussion
    of the Company or its stock price by the financial and scientific press and in online investor communities.
In
addition, the stock market in general, and the stock price of companies listed on the Nasdaq, and biotechnology companies in particular,
have experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance
of these companies. Broad market and industry factors may negatively affect the market price of our Units, regardless of actual operating
performance. Accordingly, the value of an investment made in our Units in this Offering could decline significantly.
If
our Common Stock is delisted from the Nasdaq and the price of our Common Stock remains below $5.00 per share, our Common Stock would
come within the definition of
"
penny stock
"
.
Transactions
in securities that are traded in the United States that are not traded on Nasdaq or on other securities exchanges by companies, with
net tangible assets of $5,000,000 or less and a market price per share of less than $5.00, may be subject to the "penny stock"
rules. The market price of our common stock is currently less than $5.00 per share. If our common stock is delisted from the Nasdaq and
the price of our common stock remains below $5.00 per share and our net tangible assets remain $5,000,000 or less, our common stock would
come within the definition of "penny stock".
Under
these penny stock rules, broker-dealers that recommend such securities to persons other than institutional accredited investors:
●
must
    make a special written suitability determination for the purchaser;
●
receive
    the purchaser's written agreement to a transaction prior to sale;
●
provide
    the purchaser with risk disclosure documents which identify risks associated with investing in "penny stocks" and
    which describe the market for these "penny stocks" as well as a purchaser's legal remedies; and
●
obtain
    a signed and dated acknowledgment from the purchaser demonstrating that the purchaser has actually received the required risk disclosure
    document before a transaction in a "penny stock" can be completed.
As
a result of these requirements, if our common stock is at such time subject to the "penny stock" rules, broker-dealers may
find it difficult to effectuate customer transactions and trading activity in these shares in the United States may be significantly
limited. Accordingly, the market price of the shares may be depressed, and investors may find it more difficult to sell the shares.
If
we fail to maintain effective internal control over financial reporting, the price of our securities may be adversely affected.
Our
internal control over financial reporting may have weaknesses and conditions that could require correction or remediation, the disclosure
of which may have an adverse impact on the price of our common stock. We are required to establish and maintain appropriate internal
control over financial reporting. Failure to establish those controls, or any failure of those controls once established, could adversely
affect our public disclosures regarding our business, prospects, financial condition or results of operations. In addition, management's
assessment of internal control over financial reporting may identify weaknesses and conditions that need to be addressed in our internal
control over financial reporting or other matters that may raise concerns for investors. Any actual or perceived weaknesses and conditions
that need to be addressed in our internal control over financial reporting or disclosure of management's assessment of our internal
control over financial reporting may have an adverse impact on the price of our common stock.
56
We
are required to comply with certain provisions of Section 404 of the Sarbanes-Oxley Act and if we fail to continue to comply, our business
could be harmed and the price of our securities could decline.
Rules
adopted by the SEC pursuant to Section 404 of the Sarbanes-Oxley Act require an annual assessment of internal control over financial
reporting, and for certain issuers an attestation of this assessment by the issuer's independent registered public accounting firm.
The standards that must be met for management to assess the internal control over financial reporting as effective are evolving and complex,
and require significant documentation, testing, and possible remediation to meet the detailed standards. We expect to incur significant
expenses and to devote resources to Section 404 compliance on an ongoing basis. It is difficult for us to predict how long it will take
or costly it will be to complete the assessment of the effectiveness of our internal control over financial reporting for each year and
to remediate any deficiencies in our internal control over financial reporting. As a result, we may not be able to complete the assessment
and remediation process on a timely basis. In the event that our Chief Executive Officer or Principal Financial Officer determines that
our internal control over financial reporting is not effective as defined under Section 404, we cannot predict how regulators will react
or how the market prices of our securities will be affected; however, we believe that there is a risk that investor confidence and the
market value of our securities may be negatively affected.
Shares
eligible for future sale may adversely affect the market.
From
time to time, certain of our stockholders may be eligible to sell all or some of their shares of common stock by means of ordinary brokerage
transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations. In general,
pursuant to Rule 144, non-affiliate stockholders may sell freely after six months, subject only to the current public information requirement.
Affiliates may sell after six months, subject to the Rule 144 volume, manner of sale (for equity securities), current public information,
and notice requirements. Of the approximately 31,180,603 shares of our common stock outstanding as of September 12, 2022, approximately
8,597,918 shares are tradable without restriction. Given the limited trading of our common stock, resale of even a small number
of shares of our common stock pursuant to Rule 144 or an effective registration statement may adversely affect the market price of our
common stock.
Substantial
future sales of shares of our common stock could cause the market price of our common stock to decline.
The
market price of shares of our common stock could decline as a result of substantial sales of our common stock, particularly sales by
our directors, executive officers and significant stockholders, a large number of shares of our common stock becoming available for sale
or the perception in the market that holders of a large number of shares intend to sell their shares.
If
you purchase our Units (of which common stock forms a part)
in this Offering, you will experience immediate and substantial
dilution in the net tangible book value of your shares of common stock
(if you exercise the Warrants or the Pre-Funded
Warrants)
.
In addition, we may issue additional equity or convertible debt securities in the future, which may result
in additional dilution to investors.
Because
the price per share of our common stock in the Unit being offered hereunder is higher than the pro forma as-adjusted net tangible book
value per share of our common stock, you will suffer substantial dilution in the net tangible book value of the common stock you purchase
in this Offering.
Based on the Unit offering price of $1.47
for one share of common stock and the accompanying Warrant, and the net tangible book value per share of our common stock of $0.03 as
of May 31, 2022, if you purchase Units in this Offering you will suffer dilution of $1.04 per share with respect to the net tangible
book value per share of the common stock, which will be $0.43 per share following the Offering on a pro forma as adjusted basis
(attributing no value to the Warrants). See the section of this prospectus entitled "Dilution" below for a more detailed
discussion of the dilution you will incur if you purchase our Units in this Offering.
57
In
addition, as of September 12, 2022, we had a number of agreements or obligations that may result in dilution to investors. These
include:
●
8,445,264
    shares of common stock issuable upon exercise of outstanding warrants to purchase common stock issued by the Company (excluding the
    Warrants and Pre-Funded Warrants included in the Offering);
●
2,164,235
    shares of common stock issuable upon exercise of outstanding other Company options to purchase common stock;
●
3,754,665
    shares of common stock reserved for purchase under our 2021 Equity Incentive Plan; and
●
4,149,633
shares of common stock are reserved for exchange
    for NHL Exchangeable Special Shares which were issued in connection with various acquisitions.
In
addition, in order to raise additional capital, we may in the future offer additional shares of our common stock, warrants or other securities
(whether or not convertible into, or exercisable or exchangeable for, our common stock) at prices that may not be the same as the price
of the Units being sold in this Offering. We may not be able to sell shares or other securities in any subsequent offering at a price
per share that is equal to or greater than the price per share or unit paid by investors in this Offering, and investors purchasing shares
or other securities in the future could have rights superior to existing stockholders. Sales of a substantial number of shares of our
common stock, or other securities convertible into, or exercisable or exchangeable for, our common stock) in the public market or the
perception that such sales might occur could materially adversely affect the market price of the shares of our common stock, and would
result in dilution of your ownership interest in the Company. Because our decision to issue securities in any future offering will depend
on market conditions and other factors beyond our control, we cannot predict or estimate the amount, timing or nature of our future offerings.
Accordingly, our shareholders and warrant holders bear the risk that our future offerings will reduce the market price of our common
stock and dilute their ownership interest in the Company.
In
addition, we are issuing Warrants and Pre-Funded Warrants to purchase 13,605,442 shares of common stock as part of this unit Offering.
The exercise of the Warrants and Pre-Funded Warrants being sold in this Offering and any future sales of the underlying shares into the
public market, or the perception that such sales may occur, could adversely affect the price of our common stock.
Fiduciaries
investing the assets of a trust or pension or profit sharing plan must carefully assess an investment in our Company to ensure compliance
with ERISA.
In
considering an investment in the Company of a portion of the assets of a trust or a pension or profit-sharing plan qualified under Section
401(a) of the Code and exempt from tax under Section 501(a), a fiduciary should consider (i) whether the investment satisfies the diversification
requirements of Section 404 of ERISA; (ii) whether the investment is prudent, since the Shares are not freely transferable and there
may not be a market created in which the Shares may be sold or otherwise disposed; and (iii) whether interests in the Company or the
underlying assets owned by the Company constitute "Plan Assets" under ERISA. See "ERISA Consideration."
Our
management team may invest or spend the proceeds of this Offering in ways with which you may not agree or in ways which may not yield
a significant return.
Our
management will have broad discretion over the use of proceeds from this Offering. We intend to use the net proceeds from this Offering
for the repayment of debt of up to $12,500,000 and general corporate purposes, including for potential future strategic acquisitions.
Our
management will have considerable discretion in the application of these net proceeds, and you will not have the opportunity, as part
of your investment decision, to assess whether the proceeds are being used appropriately. The net proceeds of this Offering may be used
for corporate purposes that do not increase our operating results or enhance the value of our securities.
58
We
will need to raise additional capital in the future, and such funds may not be available on attractive terms, or at all.
We
will need to raise additional capital in the future to support our operations. We cannot be certain that additional capital will be available
as needed or on acceptable terms, or at all. If we require additional capital at a time when an investment in the Company, in pharmaceutical
and biotechnology companies or the market in general is limited, we may not be able to raise additional funds at the time that we desire,
or at all. If we raise additional funds through the issuance of equity or convertible securities, your ownership of our common stock
could be significantly diluted. Furthermore, these newly issued securities may have rights, preferences or privileges senior to the holders
of the common stock. Any debt financing that we may enter into may include covenants that restrict our operations and/or future financings.
These restrictive covenants may include limitations on additional borrowing and specific restrictions on the use of our assets, as well
as prohibitions on our ability to create liens, pay dividends, redeem securities or make certain investments.
Provisions
of our amended and restated articles of incorporation and bylaws may delay or prevent a takeover which may not be in the best interests
of our stockholders.
Provisions of our amended
and restated articles of incorporation and our bylaws, as amended, may be deemed to have anti-takeover effects, which include when and
by whom special meetings of our stockholders may be called, and may delay, defer or prevent a takeover attempt. Further, our amended
and restated articles of incorporation authorize the issuance of up to 1,000,000 shares of preferred stock with such rights and preferences
as may be determined from time to time by our board of directors ("Board" or "Board of Directors") in
their sole discretion. Our Board of Directors may, without stockholder approval, issue series of preferred stock with dividends,
liquidation, conversion, voting or other rights that could adversely affect the voting power or other rights of the holders of our common
stock.
We
do not expect to pay dividends in the foreseeable future.
We
do not intend to declare dividends for the foreseeable future, as we anticipate that we will reinvest any future earnings in the development
and growth of our business. Therefore, investors will not receive any funds unless they sell their common stock, and stockholders may
be unable to sell their shares on favorable terms. We cannot assure you of a positive return on investment or that you will not lose
the entire amount of your investment in our common stock.
Risk
Factors Related to the Warrants and Pre-Funded Warrants
Holders
of Warrants and Pre-Funded Warrants purchased in this Offering will have no rights as stockholders (except the right to dividends and
distribution of assets by the Company) until such holders exercise their
Warrants or Pre-Funded Warrants and acquire
shares of our common stock.
Until
holders of the Warrants or Pre-Funded Warrants being offered hereby acquire shares of our common stock upon exercise of such Warrants
or Pre-Funded Warrants, such holders will have no rights with respect to the shares of our common stock underlying such Warrants or Pre-Funded
Warrants, except the right to dividends and distribution of assets by Company. However, we do not currently intend to declare dividends
on our common stock. Upon exercise of the Warrants or the Pre-Funded Warrants, the holders thereof will be entitled to exercise the rights
of common stockholders only as to matters for which the record date occurs after the exercise date.
There
is no public market for the Units, Warrants or Pre-Funded Warrants.
There
is no established public trading market for the Units, Warrants or Pre-Funded Warrants being sold in this Offering, and we do not expect
a market to develop. In addition, we do not intend to apply for listing of the Units, Warrants or Pre-Funded Warrants on any securities
exchange or automated quotation system. Without an active market, investors in this Offering may be unable to readily sell their Warrants
or Pre-Funded Warrants.
59
The
Warrants being offered may not have value.
The
Warrants being offered by us in this Offering have an initial exercise price of $1.47 per share (100% of the offering price per
Unit) and expire five years from the Initial Exercise Date thereof. In the event that the market price of our common stock does
not exceed the exercise price of the Warrants during the period when the Warrants are exercisable, the Warrants may never have any value.
The
Warrants and Pre-Funded Warrants
and our other issued and outstanding warrants may be dilutive to holders of our common
stock.
The
ownership interest of the existing holders of our common stock will be diluted to the extent the Warrants or Pre-Funded Warrants offered
in this Offering and any other outstanding Company warrants are exercised. Immediately prior to this Offering, as of September 12,
2022, 8,445,264 shares of common stock were issuable upon the exercise of outstanding Company warrants with a weighted average exercise
price of $2.42 per share. The shares of our common stock underlying our outstanding warrants represented approximately 27.1% of
our common stock outstanding as of September 12, 2022. Exercise of such warrants, in addition to the Warrants and Pre-Funded Warrants
being offered hereby, may further dilute your ownership interest in the Company.
USE
OF PROCEEDS
Assuming
we sell all Units offered pursuant to this prospectus, we estimate that our net proceeds from the sale of Units, consisting of shares
of our common stock or Pre-Funded Warrants and Warrants by us in this offering will be approximately $
17,939,792
,
based on an assumed offering price of $1.47 per share, after deducting estimated Placement Agent fees of $1,600,000
and estimated offering expenses payable by us of $460,208. However, because this is a best-efforts offering and there is no minimum offering
amount required as a condition to the closing of this offering, the actual offering amount, Placement Agent's fees and net proceeds
to us are not presently determinable and may be substantially less than the maximum amounts set forth on the cover page of this prospectus.
We
intend to use no more than $12,500,000 of the net proceeds of this offering to repay $12,169,000 of estimated principal and $331,000
of estimated accrued interest outstanding on three separate Convertible Notes Payable ("Convertible Notes"). As of August
31, 2022, $12,168,056 in principal and approximately $57,000 of accrued interest is outstanding on the Convertible Notes. Two of the
Convertible Notes bear interest at 5% per annum on an aggregate principal amount of $11,230,556 with a maturity date of June 14, 2023.
The third Convertible Note bears interest at 1% per annum on an aggregate principal amount of $937,500 with a maturity date of November
29, 2022. All three Convertible Notes are payable as described in the Convertible Notes.
We
expect to use the remaining proceeds that we receive from this offering for general corporate purposes, including for potential future
strategic acquisitions. Accordingly, our management will have discretion and flexibility in applying the net proceeds of this offering.
The intended use of proceeds in this section takes into account the potential impacts of COVID-19.
Pending
our use of the net proceeds from this Offering, we may invest the net proceeds in a variety of capital preservation investments, including
without limitation short-term, investment grade, interest bearing instruments and United States government securities and including investments
in related parties.
DETERMINATION
OF OFFERING PRICE
The
final offering price of the securities we are offering, and the exercise price of the Warrants included in the units that we are
offering, will be  negotiated among us, the placement agent
and
the investors in the offering
based on the trading of our shares of common stock prior to
the offering, among other things. Other factors considered in determining the public offering price of the securities we are offering,
as well as the exercise price of the Warrants included in the units that we are offering include:
●
the
    information in this prospectus and otherwise available to us, including our financial information;
●
the
    history and the prospects for the industry in which we compete;
60
●
the
    ability of our management;
●
the
    prospects for our future earnings;
●
the
    present state of our development and our current financial condition;
●
the
    general condition of the economy and the securities markets in the United States at the time of this offering;
●
the
    market price of our common stock listed on the Nasdaq Capital Market;
●
the
    recent market prices of, and the demand for, publicly-traded securities of generally comparable companies; and
●
other
    factors as were deemed relevant.
Therefore,
the assumed public offering price used throughout this prospectus may not be indicative of the final offering price.
DIVIDEND
POLICY
We
have not declared or paid dividends on our common stock since our formation, and we do not anticipate paying dividends in the foreseeable
future. Declaration or payment of dividends, if any, in the future, will be at the discretion of our Board of Directors and will depend
on our then current financial condition, results of operations, capital requirements and other factors deemed relevant by the Board of
Directors. There are no contractual restrictions on our ability to declare or pay dividends. Consequently, you will only realize an economic
gain on your investment in our common stock if the price appreciates. You should not purchase our common stock expecting to receive cash
dividends. Since we do not anticipate paying dividends, and if we are not successful in establishing an orderly public trading market
for our shares, then you may not have any manner to liquidate or receive any payment on your investment. Therefore, our failure to pay
dividends may cause you to not see any return on your investment even if we are successful in our business operations. In addition, because
we may not pay dividends in the foreseeable future, we may have trouble raising additional funds which could affect our ability to expand
our business operations.
MARKET
PRICE FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
Market
Information
Our
common stock is traded on the Nasdaq Capital Market under the symbol, "NVOS". Prior to February 23, 2021, our common stock
was quoted on the OTC Markets under the symbol, "NVOS." The OTC Market is a computer network that provides information on
current "bids" and "asks," as well as volume information.
The
following table sets forth the range of high and low closing bid quotations for our common stock for each of the periods indicated as
reported by the OTC Markets. These quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not
necessarily represent actual transactions.
61
Bid
    Prices
Low
High
FISCAL
    2020
First Quarter
    (September 1, 2019 through November 30, 2019)
$
2.50
$
7.20
Second Quarter (December 1,
    2019 through February 29, 2020)
$
3.01
$
8.49
Third Quarter (March 1, 2020
    through May 31, 2020)
$
1.44
$
5.50
Fourth Quarter (June 1, 2020
    through August 31, 2020)
$
1.16
$
7.50
FISCAL
    2021
First Quarter (September 1,
    2020 through November 30, 2020)
$
2.50
$
4.68
Second Quarter (December 1,
    2020 through February 29, 2021)*
$
2.94
$
14.98
Third Quarter (March 1, 2021
    through May 31, 2021)
$
1.95
$
5.31
Fourth Quarter (June 1, 2021
    through August 31, 2021)
$
1.62
$
2.99
FISCAL
    2022
First Quarter (September 1,
    2021 through November 30, 2021)
$
1.20
$
2.12
Second Quarter (December 1,
    2021 through February 29, 2022)
$
1.02
$
1.58
Third Quarter (March 1, 2022
    through May 31, 2022)
$
1.34
$
3.32
Fourth Quarter (June 1, 2022
    through August 31, 2022)
$
1.51
$
2.14
FISCAL
    2023
First
    Quarter (September 1, 2022 through September 12, 2022)
$
1.41
$
1.69
*Commenced
trading on Nasdaq Capital Market on February 23, 2021
On
September 12, 2022, the closing price of our common stock as reported on the Nasdaq Capital Market was $1.47 per share.
As
of September 12, 2022, there were approximately 31,180,603 shares of common stock issued and outstanding and 523 active
record holders of our common stock. The number of record holders does not include beneficial owners of common stock whose shares are
held in the names of banks, brokers, nominees or other fiduciaries.
Dividends,
Common Stock, Unregistered Stock Issuances
We
have not paid any cash dividends on our common or preferred stock and do not anticipate paying any such cash dividends in the foreseeable
future. We intend to retain future earnings, if any, for reinvestment in the development and expansion of our business.
We
have 6,000,000 shares of common stock authorized and 5,118,315 reserved for issuance under equity compensation plans.
During
the fiscal year ended August 31, 2018, the Company:
●
issued
    384,110 shares of common stock for the acquisition of Executive Fitness Leaders valued at $233,155. The value was based on the closing
    price of the Company's common stock on the acquisition date. The shares were issued on December 5, 2017;
●
issued
    12,452,356 shares of common stock for the conversion of debt totaling $5,122,899. The per share price used for the conversion was
    $0.4114 which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with
    a 10% premium added to the calculated per share price. The shares were issued on February 9, 2018;
●
issued
    25,104 shares of common stock for cash proceeds of $15,564; and
●
cancelled
    6,817,084 shares of common stock for no consideration that were being held as security in connection with a loan agreement.
During
the fiscal year ended August 31, 2019, the Company engaged in the following stock issuances:
●
On
    November 16, 2018, the Company sold 545,575 restricted shares of common stock to an accredited investor residing outside of the United
    Stated for a purchase price of $501,929. The shares were issued on November 20, 2018.
62
●
On
    November 16, 2018, the Company sold 17,647 restricted shares of common stock to an accredited investor for a purchase price of $30,000.
    The shares were issued on November 20, 2018.
●
On
    December 18, 2018, the Company sold 2,029,620 restricted shares of common stock to an accredited investor for a purchase price of
    $1,867,250. The shares were issued on December 20, 2018.
●
On
    January 15, 2019, the Company sold 115,271 restricted shares of common stock to an accredited investor for a purchase price of $180,744.
    The shares were issued on January 18, 2019.
●
On
    January 30, 2019, the Company issued 12,000,000 restricted shares of common stock to 2478659 Ontario Ltd in connection with entry
    into a Joint Venture Assignment Agreement, dated January 8, 2019. The shares had a value of $21,600,000.
●
On
    March 4, 2019, the Company issued 458,349 restricted shares of its common stock to Cloud DX in connection with entry into a Software
    License Agreement, dated February 26, 2019. Such shares had a value of CAD$1,000,000 (approximately $758,567 as of February 26, 2019).
●
On
    April 3, 2019, the Company sold 116,078 restricted shares of common stock to an accredited investor for a purchase price of $149,740.
    The shares were issued on April 5, 2019.
●
On
    April 19, 2019, the Company sold 89,712 restricted shares of common stock to an accredited investor for a purchase price of $112,140.
    The shares were issued on April 24, 2019.
●
On
    April 30, 2019, the Company sold 170,941 restricted shares of common stock to an accredited investor for a purchase price of $200,000.
    The shares were issued on May 7, 2019.
●
On
    May 1, 2019, the Company sold 32,100 restricted shares of common stock to an accredited investor for a purchase price of $37,235.
    The shares were issued on May 3, 2019.
●
On
    May 3, 2019, the Company sold 128,500 restricted shares of common stock to an accredited investor for a purchase price of $149,060.
    The shares were issued on May 3, 2019.
●
On
    June 4, 2019, the Company sold 21,413 restricted shares of common stock to an accredited investor for a purchase price of $22,268.
    The shares were issued on June 6, 2019.
●
On
    July 26, 2019, the Company issued 84,558 restricted shares of common stock to Societe Professionnelle de Physiotherapie M Dignard
    carrying on business as Action Plus Physiotherapy Plus Rockland "APPR") in connection with entry into an Asset Purchase
    Agreement, dated July 22, 2019. Such shares had a value of CAD$125,000 (approximately $95,550 as of July 19, 2019).
During
the fiscal year ended August 31, 2020, the Company engaged in the following stock issuances that were not registered under the Securities
Act:
●
On October 12, 2019, the Company sold 23,540 restricted shares
    of common stock to an accredited investor for a purchase price of $75,328. The shares were issued on October 15, 2019
●
On October 19, 2019, the Company sold 11,897 restricted shares
    of common stock to an accredited investor for a purchase price of $38,071. The shares were issued on October 22, 2019.
●
On December 20, 2019, the Company issued 800,000 restricted
    shares of common stock to 2731861 Ontario Corp. in connection with entry into an Intellectual Property Asset Purchase Agreement,
    dated December 17, 2019. Such shares had a value of CAD$3,989,530 (approximately $5,248,000 as of December 17, 2019).
63
●
On
    March 13, 2020, the Company issued 96,558 restricted shares of common stock to Cloud DX in connection with entry into that
    certain First Amendment with Cloud DX, dated March 9, 2020 and effective March 6, 2020, to the Cloud DX Perpetual Software License
    Agreement, originally dated February 26, 2019. Such shares had a value of $386,231.
●
On
    July 21, 2020, the Company issued 15,091 restricted shares of common stock as consideration for payment in full of a related
    party loan debt with a value of CAD$304,321 (approximately $226,363 as of July 21, 2020) based on a per share price of $1.50. The
    shares were issued on July 31, 2020.
●
On
    July 31, 2020, the Company executed a Letter of Engagement ("LOE") with Maxim Group LLC to retain Maxim Group LLC
    for general financial advisory, investment banking and digital marketing services. As provided for in the LOE, the Company issued
    100,000 restricted shares of common stock as consideration for payment of Maxim Group LLC's services. The shares
    were issued on August 10, 2020 with a value of $340,000 based on a per share price of $0.34 on the execution date of the LOE
During
the fiscal year ended August 31, 2021, the Company engaged in the following stock issuances that were not registered under the Securities
Act:
●
On
    September 24, 2020, the Company sold 21,905 restricted shares of common stock to an accredited investor for a purchase price of $92,000.
●
On
    October 22, 2020, the Company issued 15,000 restricted shares of common stock as consideration for a Statement of Work Agreement,
    dated October 20, 2020, with an independent contractor valued at $55,500. The fair value was determined based on the market price
    of the Company's common stock on the issue date.
●
On
    October 26, 2020, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting and Services Agreement,
    dated October 21, 2020, valued at $192,500. The fair value was determined based on the market price of the Company's common
    stock on the issue date.
●
On
    December 15, 2020, the Company issued 240,000 restricted shares of common stock based on that certain Asset Purchase Agreement, dated
    December 11, 2020, valued at $876,000 based on the market price of the Company's common stock of $3.65 per share on the issue
    date.
●
On
    February 1, 2021, the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split,
    every 10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being
    rounded up to the next higher whole share. On February 1, 2021, the Company issued to certain then-current stockholders an aggregate
    of 957 shares of common stock to round fractional shares that would have been issued in the reverse stock split to the next highest
    whole share.
●
On
    March 1, 2021, the Company issued 100,000 restricted shares of common stock to Maxim Partners LLC under the terms and conditions
    of a certain Letter of Engagement, dated July 31, 2020, as a result of the Company's successful uplist to the Nasdaq Capital
    Markets.
●
On
    May 24, 2021, the Company issued 189,796 restricted shares of common stock as consideration for a Share Exchange Agreement, completed
    on May 24, 2021, with the securities exchange valued at $430,837, or $2.27 per share. The fair value was determined based on the
    market price of the Company's common stock on the issue date.
During
the period from September 1, 2021 through May 31, 2022, the Company engaged in the following stock issuances that were not registered
under the Securities Act:
●
On
    September 16, 2021, the Company issued 35,000 restricted shares of common stock under the terms and conditions of a certain Contractor
    Agreement, dated November 16, 2020
64
●
On
    November 23, 2021, the Company issued 2,000,000 restricted shares of common stock as collateral, to be held in escrow, pursuant to
    the terms and conditions provided for in two separate Securities Purchase Agreements, Pledge and Security Agreements, Secured Convertible
    Promissory Notes, and Escrow Agreements, each dated November 17, 2021, and to which the Company is a guarantor for each of the 2
    senior secured convertible promissory notes with each having a principal amount of up to nine hundred thirty-seven thousand five
    hundred Dollars ($937,500.00).
●
On
    December 20, 2021, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.
●
On
    January 24, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.
●
On
    January 24, 2022, the Company issued 65,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 13, 2020.
●
On
    January 24, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.
●
On
    February 24, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated
    December 20, 2021.
●
On
    March 18, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.
●
On
    March 18, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement,
    dated November 16, 2020.
●
On
    April 7, 2022, the Company issued 800,000 restricted shares of common stock as consideration for a Membership Interest Purchase Agreement,
    dated March 17, 2022 and closed on April 5, 2022
●
On
    May 2, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April
    20, 2022.
●
On
    May 11, 2022, the Company issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated
    May 28, 2021 and closed on June 24, 2021.
Except
for the issuances made on March 4, 2019 and March 13, 2020, the above issuances and sales were made pursuant to an exemption from registration
as set forth in Regulation S under the Securities Act. The issuances involved an offer and sale of securities outside the United States.
The offers and sales were made in offshore transactions and no directed selling efforts were made by the issuer, a distributor, their
affiliates or any persons acting on their behalf. The issuances on March 4, 2019 and March 13, 2020 were made pursuant to an exemption
from registration as set forth in 506 of Regulation D and Section 4(2) of the Securities Act.
DILUTION
If
you invest in our units (comprised of our common stock or Pre-Funded Warrants and Warrants) in this offering, your interest will
be diluted to the extent of the difference between the assumed public offering price per share of common stock (which forms a part of
a unit) and the pro forma net tangible book value per share of our common stock immediately after this offering. As of May 31, 2022,
our net tangible book value was approximately $868,491, or $0.03 per share. Net tangible book value per share represents our total tangible
assets less our total liabilities, divided by the number of shares of common stock.
65
Net
tangible book value dilution per share of common stock in each unit to new investors represents the difference between the amount per
share of common stock in each unit paid by purchasers in this offering and the pro forma net tangible book value per share of our common
stock immediately after the completion of this offering.
Based
on the initial offering price of $1.47 per one share of common stock in a unit, on an as adjusted basis as of May 31, 2022, after
giving effect to the offering of shares of common stock and the application of the related net proceeds, our net tangible book value
would be:
(i) $18,808,282, or $0.43
per share of common stock, assuming the sale of 100% of the shares offered (13,605,442 shares of common stock underlying units)
with net proceeds in the amount of $17,939,791 after deducting estimated broker commissions of $1,600,000 and estimated
offering expenses of $460,208;
(ii) $14,258,283, or $0.35
per share of common stock, assuming the sale of 75% of the units offered (10,204,081 shares of common stock underlying units)
with net proceeds in the amount of $13,389,792 after deducting estimated broker commissions of $1,200,000 and estimated
offering expenses of $410,208;
(iii) $9,733,283, or $0.26
per share per share of common stock, assuming the sale of 50% of the shares offered (6,802,721 shares of common stock underlying
units) with net proceeds in the amount of $8,864,792 after deducting estimated broker commissions of $800,000 and estimated
offering expenses of $335,208; and
(iv) $5,170,783, or $0.15
per share of common stock, assuming the sale of 25% of the shares offered (3,401,360 shares of common stock underlying units)
with net proceeds in the amount of $4,302,292 after deducting estimated broker commissions of $400,000 and estimated offering
expenses of $297,708.
Purchasers
of units (comprised of our common stock or Pre-Funded Warrants and Warrants) will experience immediate and substantial dilution
in net tangible book value per share for financial accounting purposes, as illustrated in the following table on an approximate dollar
per share basis, depending upon whether we sell 100%, 75%, 50%, or 25% of the units being offered in this offering:
Percentage of offering units sold
100%
75%
50%
25%
Assumed offering price per unit
$
1.47
$
1.47
$
1.47
$
1.47
Net tangible book value per share of common stock before this offering
$
0.03
$
0.03
$
0.03
$
0.03
Increase in net tangible book value per share attributable to new investors
$
0.40
$
0.32
$
0.23
$
0.12
Pro forma net tangible book value per share after this offering
$
0.43
$
0.35
$
0.26
$
0.15
Immediate dilution in net tangible book value per share to new investors
$
1.04
$
1.12
$
1.21
$
1.32
The
foregoing illustration also does not reflect the dilution that would result from the exercise of any of the Pre-Funded Warrants or Warrants
sold in the offering.
The
following tables sets forth depending upon whether we sell 100%, 75%, 50%, or 25% of the shares being offered in this offering, as of
May 31, 2022, the number of shares of common stock purchased from us, the total consideration paid to us and the average price per share
paid by existing stockholders and to be paid by new investors purchasing units (of which shares of common stock form a part) in this
offering at the offering price of $1.47 per unit, together with the total consideration paid an average price per share paid by
each of these groups, before deducting placement agent's commission and estimated offering expenses.
100%
    of the Units Sold
Shares
    Purchased
Total
    Consideration
Average
    Price
Number
Percent
Amount
Percent
per
                                            Share
Existing stockholders as of May 31, 2022
30,659,073
69.26
%
$
64,651,537
76.37
%
$
2.11
New investors
13,605,442
30.74
%
$
20,000,000
23.63
%
$
1.47
Total
44,264,515
100.0
%
$
84,651,537
100.0
%
$
1.91
66
75% of the Units Sold
Shares Purchased
Total Consideration
Average Price
Number
Percent
Amount
Percent
per Share
Existing stockholders as of May 31, 2022
30,659,073
75.03
%
$
64,651,537
81.17
%
$
2.11
New investors
10,204,081
24.97
%
$
15,000,000
18.83
%
$
1.47
Total
40,863,154
100.0
%
$
79,651,537
100.0
%
$
1.95
50% of the Units Sold
Shares Purchased
Total Consideration
Average Price
Number
Percent
Amount
Percent
per Share
Existing stockholders as of May 31, 2022
30,659,073
81.84
%
$
64,651,537
86.60
%
$
2.11
New investors
6,802,721
18.16
%
$
10,000,000
13.40
%
$
1.47
Total
37,461,794
100.0
%
$
74,651,537
100.0
%
$
1.99
25% of the Units Sold
Shares Purchased
Total Consideration
Average Price
Number
Percent
Amount
Percent
per Share
Existing stockholders as of May 31, 2022
30,659,073
90.00
%
$
64,651,537
92.82
%
$
2.11
New investors
3,401,360
10.00
%
$
5,000,000
7.18
%
$
1.47
Total
34,060,433
100.00
%
$
69,651,537
100.00
%
$
2.05
Each
$1.00 increase (decrease) in the assumed initial offering price of $1.47 per share would increase (decrease) total consideration
paid by new investors and average price per share paid by new investors by $11.9 million and $0.27 per share, respectively, assuming
the number of shares offered by us, as set forth on the cover page of this prospectus, remains the same, and after deducting placement
agent fees and estimated offering expenses payable by us. Each increase (decrease) of 1.0 million shares in the number of shares
sold in this offering, as set forth on the cover page of this prospectus, would increase (decrease) total consideration paid by new investors
and average price per share paid by new investors by $1.45 million, and $0.02 per share, respectively, assuming the assumed public offering
price remains the same, and after deducting placement agent fees and estimated offering expenses payable by us.
The foregoing discussion and
tables above (i)
reflect and assume no sale of Pre-Funded Warrants in this offering, which,
if sold, would reduce the number of common stock that we are offering on a one-for-one basis
and (ii) do not give effect
to the dilution that would result from (a) 2,164,235 shares of our common stock issuable upon the exercise of our issued and outstanding
stock options at a weighted average exercise price per share of $2.17 per share, (b) 8,445,264 shares of our common stock issuable
upon the exercise of our issued and outstanding warrants at a weighted average exercise price per share of $2.42 per share, and (c)
3,530,812 shares of common stock that are issuable upon exchange for NHL Exchangeable Special Shares which were issued in connection
with various acquisitions.
CAPITALIZATION
The
following table sets forth our cash and cash equivalents and capitalization as of May 31, 2022 on an actual basis.
This
table should be read in conjunction with the information contained in this Offering Circular, including "Management's Discussion
and Analysis of Financial Condition and Results of Operations," and our financial statements and the related notes thereto appearing
elsewhere in this Offering Circular.
67
As
                                            of
May
                                            31, 2022
Actual
(Unaudited)
Cash and
    cash equivalents
$
12,677,446
Government loans and notes payable, current
    portion
5,260,056
Current convertible notes payable, net of discount
    of $0
1,875,000
Long term notes payable, net of current portion
158,645
Long term convertible notes payable, net of
    discount of $5,170,205
10,252,017
Stockholders' equity:
Common stock, $0.001 par
    value; 499,000,000 shares authorized and 30,659,073 shares issued and outstanding on an actual basis
30,659
Preferred stock, $0.001
    par value; 1,000,000 shares authorized and no shares issued and outstanding on an actual basis
-
Additional paid-in capital
64,620,878
Common stock to be issued (4,308,591
    shares)
10,096,332
Other comprehensive income
1,015,993
Accumulated
    deficit
(31,391,082
)
Total Novo stockholders'
    equity
44,372,780
Noncontrolling
    interest
55,187
Total stockholders'
    equity
44,427,967
Total capitalization
$
61,973,685
MANAGEMENT'S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND
RESULTS OF OPERATIONS
The
following discussion and analysis summarizes the significant factors affecting our operating results, financial condition, liquidity
and cash flows of the Company as of and for the periods presented below. The following discussion and analysis should be read in conjunction
with our consolidated financial statements and the related notes thereto included elsewhere in this prospectus. The discussion contains
forward-looking statements that are based on the beliefs of management, as well as assumptions made by, and information currently available
to, our management. Actual results could differ materially from those discussed in or implied by forward-looking statements as a result
of various factors, including those discussed below and elsewhere in this prospectus, particularly in the sections titled "Risk
Factors" and "Special Note Regarding Forward-Looking Statements".
Overview
of the Company
When
used herein, the terms the "Company," "we," "us" and "our" refer to Novo Integrated Sciences,
Inc. and its consolidated subsidiaries.
The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.
We
believe that "decentralizing" healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered both now and in the future.
Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the
patient/practitioner relationship to the patient's home and away from on-site visits to primary medical centers with mass-services.
This acceleration of "ease-of-access" in the patient/practitioner interaction for non-critical care diagnosis and subsequent
treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective
and efficient healthcare distribution.
68
The
Company's decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:
●
First
    Pillar: Service Networks. Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.
●
Second
    Pillar: Technology. Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the healthcare
    practitioner thus expanding the reach and availability of the Company's services, beyond the traditional clinic location, to
    geographic areas not readily providing advanced, peripheral based healthcare services, including the patient's home.
●
Third
    Pillar: Products. Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company's science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
Innovation
through science combined with the integration of sophisticated, secure technology assures us of continued cutting edge advancement in
patient first platforms.
For
the fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See "Risk Factors— We have a history of operating losses and negative cash flow."
First
Pillar – Service Networks for Hands-on Patient Care
Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.
Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.
Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women's pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.
Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.
69
The
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.
Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry's licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.
Second
Pillar – Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings
Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID-19
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.
The
Company's focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient's home.
NovoConnect,
the Company's proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. ("MiTelemed"), a joint venture
with EK-Tech Solutions Inc. ("EK-Tech"). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech's enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient's remote location, we believe that the practitioner's ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.
Third
Pillar – Health and Wellness Products
We
believe our science first approach to product offerings further emphasizes the Company's strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.
As
the Company's patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.
70
The Company's product
offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners that share our vision
to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally. Our 2021 acquisitions
of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the
U.S. Patent and Trademark Office. The '965 patent relates to PRO-DIP's novel technology for manufacturing its oral supplement
pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which is the Company's
fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine, IoNovo Iodide, and IoNovo
for Kids pure iodine oral spray.
We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company's total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.
For
the three months ended May 31, 2022 compared to the three months ended May 31, 2021
Revenues
for the three months ended May 31, 2022 were $13,851,883, representing an increase of $11,470,909, or 481.8%, from $2,380,974 for the
same period in 2021. The increase in revenue is principally due to an increase in outsourced product sales and IoNovo Iodine which resulted
in an increase in revenue of $9,730,236. Acenzia's and Terragenx's revenue for the three months ended May 31, 2022 was $645,588
and $1,275,690, respectively. Revenue from our healthcare services decreased by 7.6% when comparing the revenue for the three months
ended May 31, 2022 to the same period in 2021 primarily due to a COVID-19 surge in Ontario province Canada and COVID-19 staffing related
shortages limiting clinic and eldercare patient-practitioner direct personal interaction.
Cost
of revenues for the three months ended May 31, 2022 were $11,443,001, representing an increase of $10,342,485 or 939.8%, from $1,100,516
for the same period in 2021. The increase in cost of revenues is principally due the increase in revenue as described above. Cost of
revenues as a percentage of revenue for our healthcare and product sales segments was 57.3% and 87.4%, respectively, for the three months
ended May 31, 2022. The cost of revenue for our healthcare segment was 46.2% for same period in 2021. The increase in cost of revenues
as a percentage of revenue for our healthcare segment is principally due to COVID-19 wage subsidies received from the government in 2021.
Operating
costs for the three months ended May 31, 2022 were $3,611,628, representing an increase of $1,929,198, or 114.7%, from $1,682,430 for
the same period in 2021. The increase in operating costs is principally due to the increase in overhead expenses associated with the
operations of Acenzia, PRO-DIP, and Terragenx which was approximately $952,000 for the three months ended May 31, 2022. In subsequent
quarters, this increase in overhead expenses associated with Acenzia, PRO-DIP, and Terragenx is projected to decrease as the Company
integrates and consolidates operations. In addition, common stock issued for services increased by $276,828 for the three months ended
May 31, 2022 compared to the same period in 2021. Also, an increase in legal and professional fees contributed to the increase in operating
expenses.
Interest
expense for the three months ended May 31, 2022 was $513,398, representing an increase of $491,697, or 2,266%, from $21,701 for the same
period in 2021. The increase is due to issuance of convertible notes for $1,875,000 in November 2021 and $16,666,666 in December 2021.
Amortization
of debt discount for the three months ended May 31, 2022 was $2,133,890, representing an increase of $2,133,890 from $0 for the same
period in 2021. The increase is due to amortization of the debt discounts associated with the convertible notes issued in November 2021
and December 2021.
Foreign
currency transaction gains for the three months ended May 31, 2022 was $97,654 compared to $0 for the same period in 2021. Acenzia and
Terragenx both have outstanding debt recorded on their books that is payable in US Dollars. The exchange rate between the Canadian Dollar
and the US Dollar decreased during the third fiscal quarter of 2022; therefore, creating a foreign currency transaction loss as
it will require more Canadian Dollars to repay the debt.
71
Net
loss attributed to Novo Integrated Sciences, Inc. for the three months ended May 31, 2022 was $3,810,054, representing an increase of
$3,398,867, or 827%, from $411,187 for the same period in 2021. The increase in net loss is principally due to (i) an increase in overhead
expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx which was approximately $952,000 for the three months ended
May 31, 2022, (ii) common stock issued for services of $314,000; (iii) an increase in interest expense and (iv) an increase in amortization
of debt discounts.
For
the nine months ended May 31, 2022 compared to the nine months ended May 31, 2021
Revenues
for the nine months ended May 31, 2022 were $19,883,033, representing an increase of $13,270,659, or 200.7%, from $6,612,374 for the
same period in 2021. The increase in revenue is principally due to an increase in outsourced product sales and IoNovo iodine and the
acquisition of both Acenzia, Inc. in June 2021 and Terragenx in November 2021. Sales of outsourced products and IoNovo Iodine resulted
in an increase in revenue of $9,730,236. Acenzia's and Terragenx' revenue for the nine months ended May 31, 2022 was $2,376,785
and $1,521,348, respectively. Revenue from our healthcare services decreased by 5.4% when comparing the revenue for the nine months ended
May 31, 2022 to the same period in 2021.
Cost
of revenues for the nine months ended May 31, 2022 were $14,991,331, representing an increase of $11,222,311 or 297.8%, from $3,769,020
for the same period in 2021. The increase in cost of revenues is principally due the increase in revenue as described above. Cost of
revenues as a percentage of revenue for our healthcare and product sales segments was 60.0% and 82.4%, respectively, for the nine months
ended May 31, 2022. Cost of revenue for our healthcare segment was 57.0% for the same period in 2021.
Operating
costs for the nine months ended May 31, 2022 were $9,578,783, representing an increase of $4,249,789, or 79.7%, from $5,328,994 for the
same period in 2021. The increase in operating costs is principally due to the increase in overhead expenses associated with the operations
of Acenzia, PRO-DIP, and Terragenx which was approximately $2,438,000 for the nine months ended May 31, 2022. In subsequent quarters,
this increase in overhead expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx is projected to decrease as the
Company integrates and consolidates operations. In addition, common stock issued for services increased by $475,578 for the nine months
ended May 31, 2022 compared to the same period in 2021. Also, an increase in legal and professional fees contributed to the increase
in operating expenses for the nine months ended May 31, 2022.
Interest
expense for the nine months ended May 31, 2022 was $1,808,310, representing an increase of $1,739,720, or 2,536%, from $68,590 for the
same period in 2021. The increase is due to issuance of convertible notes for $1,875,000 in November 2021 and $16,666,666 in December
2021, plus penalty interest paid in connection with the early repayment of a note payable of approximately $4,415,000.
Amortization
of debt discount for the nine months ended May 31, 2022 was $3,654,752, representing an increase of $3,654,752 from $0 for the same period
in 2021. The increase is due to amortization of the debt discounts associated with the convertible notes issued in November 2021 and
December 2021.
Foreign
currency transaction losses for the nine months ended May 31, 2022 was $303,714 compared to $0 for the same period in 2021. Acenzia and
Terragenx both have outstanding debt recorded on their books that is payable in US Dollars. The exchange rate between the Canadian Dollar
and the US Dollar has decreased since August 31, 2021; therefore, creating a foreign currency transaction loss as it will require more
Canadian Dollars to repay the debt.
Net
loss attributed to Novo Integrated Sciences, Inc. for the nine months ended May 31, 2022 was $10,421,808, representing an increase of
$7,899,281, or 313.1%, from $2,522,527 for the same period in 2021. The increase in net loss is principally due (i) an increase in foreign
currency transaction losses, (ii) an increase in overhead expenses associated with the operations of Acenzia, PRO-DIP, and Terragenx
which was approximately $2,438,000 for the nine months ended May 31, 2022, (iii) an increase in interest expense and (iv) in increase
in amortization of debt discounts.
72
For
the fiscal year ended August 31, 2021 compared to the fiscal year ended August 31, 2020
Revenues
for the year ended August 31, 2021 were $9,305,255, representing an increase of $1,444,688, or 18.4%, from $7,860,567 for the same period
in 2020. The increase in revenue is principally due to periodic easing of COVID pandemic related restrictions which resulted in our practitioners
being able to provide more patients with additional in-person services compared to the March 17 through June 1, 2020 period in which
our practitioners were limited to providing their services either remotely or in-person to patients requiring emergency and essential
need treatment. In addition, the increase is due to revenue of $446,390 recorded by Acenzia from the date of acquisition (June 24, 2021)
through the period ended August 31, 2021.
Cost
of revenues for the year ended August 31, 2021 were $5,482,257, representing an increase of $680,062 or 14.2%, from $4,802,195 for the
same period in 2020. The increase was principally due to the increase in revenues. Cost of revenues as a percentage of revenue was 58.9%
for the year ended August 31, 2021 and 61.1% for same period in 2020. The decrease in cost of revenues as a percentage of revenue is
principally due to the Canada Emergency Wage Subsidy (CEWS) claimed as part of Canada's COVID-19 Economic Response Plan that offset
the salary expense for clinical workers.
Operating
costs for the year ended August 31, 2021 were $8,196,517, representing an increase of $875,547, or 12.0%, from $7,320,970 for the same
period in 2020. The increase in operating costs is principally due to (i) additional operating costs associated with Acenzia's
operations, (ii) an increase in amortization of intangible assets, (iii) common stock issued for services including successful uplist
to the Nasdaq Capital Markets, (iv) salary expense due to hiring of senior level executives, and (v) legal fees related to the Company's
Nasdaq listing and filing of the Company's registration statement on Form S-3.
Other
expense for the year ended August 31, 2021 was $97,416, representing a decrease of $564,195, or 85.3%, from other expense of $661,611
for the same period in 2020. The decrease is due to (i) a write-off of an acquisition deposit in 2020 and nil in 2021, (ii) a decrease
in other expenses in 2021 compared to 2020, and (iii) an increase in interest income; offset by an increase in interest expense in 2021
due to additional debt outstanding.
Net
loss attributed to Novo Integrated Sciences for the year ended August 31, 2021 was $4,462,147, representing a decrease of $453,007, or
9.2%, from $4,915,154 for the same period in 2020. The decrease in net loss is principally due to (i) an increase in revenues and gross
profit offset by additional operating costs associated with the Acenzia acquisition, (ii) an increase in amortization of intangible assets,
(iii) common stock issued for services including successful uplist to the Nasdaq Capital Markets, (iv) salary expense due to hiring of
senior level executives, and (v) legal fees related to the Company's Nasdaq listing and filing of the Company's registration
statement on Form S-3.
Liquidity
and Capital Resources
For
the Nine Months Ended May 31, 2022 Compared to May 31, 2021
As
shown in the accompanying unaudited condensed consolidated financial statements, for the nine months ended May 31, 2022, the Company
had a net loss of $10,428,624.
During
the nine months ended May 31, 2022, the Company used cash in operating activities of $6,559,907 compared to $279,280 for the same period
in 2021. The principal reason for the increase in cash used in operating activities is the net loss incurred and the changes in noncash
expenses and changes in operating asset and liability accounts.
During
the nine months ended May 31, 2022, the Company provided cash from investing activities of $162,654 compared to cash used from investing
activities of $681,409 for the same period in 2021. The principal reason for the change is due to the payment of other receivable in
2022 compared to amounts loaned for other receivables in 2021.
During
the nine months ended May 31, 2022, the Company provided cash from financing activities of $10,802,477 compared to $7,162,046 for the
same period in 2021. The principal reason for the increase in cash provided by financing activities was the issuance of convertible notes
payable in November 2021 and December 2021 for net proceeds of $15,270,000, offset by the repayment of notes payable of $4,430,794. In
2021, the Company received $7,327,580 from the sale of common stock.
73
For
the Year Ended August 31, 2021 Compared to August 31, 2020
As
shown in the accompanying financial statements, for the fiscal years ended August 31, 2021 and 2020, the Company has had net losses of
$4,470,935 and $4,924,209, respectively.
During
the year ended August 31, 2021, the Company used cash in operating activities of $1,024,802 compared to $441,694 for the same period
in 2020. The principal reason for the increase in cash used in operating activities is changes in noncash expenses and changes in operating
asset and liability accounts.
During
the year ended August 31, 2021, the Company cash provided by investing activities was $2,999,122 compared to $657,130 for the same period
in 2020. During 2021, the Company (i) acquired cash of $3,738,171 with the acquisition of Acenzia, (ii) purchased property and equipment
for $255,949, (iii) loaned amounts for other receivables of $473,100, and (iv) paid $10,000 of cash in connection with an acquisition.
During the period in 2020, the Company collected other receivable of $669,240.
During
the year ended August 31, 2021, the Company provided cash from financing activities of $4,316,862 compared to cash used in financing
activities of $271,687 for the same period in 2020. The principal reason for the increase in cash provided by financing activities was
the sale of 2,388,050 shares of the Company's common stock in April 2021 for net proceeds of $7,235,580 and the repayment of $2,767,519
of notes payable in 2021.
Jefferson
Street Capital Promissory Note
Jefferson
Street Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Jefferson SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC ("Jefferson"). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
1,000,000 restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $750,000 (the
"Jefferson Purchase Price").
Pursuant
to the terms of the Jefferson SPA, on November 17, 2021, Terra issued to Jefferson a secured convertible promissory note (the "Jefferson
Note") with a maturity date of May 17, 2022 (the "Maturity Date"), in the principal amount of $937,500. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $937,500 (the
"Principal Amount"), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the "OID"),
and to pay interest on the Principal Amount at the rate of 1% per annum.
Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (ii) the maximum rate allowed by law.
Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company's
common stock at a conversion price of $3.35 per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson's election, on not less than 61 days' prior notice
to the Company.
On
November 17, 2021, Jefferson paid the Jefferson Purchase Price of $750,000 in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.
Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.
Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company's behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson's discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:
●
At
    Jefferson's option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.
●
All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.
●
Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.
The
Jefferson SPA and the Jefferson Note contain customary events of default relating to, among other things, payment defaults, breach of
representations and warranties, and breach of provisions of the Jefferson Note or Jefferson SPA.
The
foregoing summary of the material terms of the Jefferson Warrant is not complete and is qualified in its entirety by reference to the
full text of the Jefferson Warrant, a copy of which is filed herewith as Exhibit 10.5 and incorporated herein by reference.
Platinum
Point Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Platinum SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC ("Platinum"). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum 1,000,000
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $750,000 (the "Platinum
Purchase Price").
Pursuant
to the terms of the Platinum SPA, on November 17, 2021, Terra issued to Platinum a secured convertible promissory note (the "Platinum
Note") with a maturity date of May 17, 2022 (the "Maturity Date"), in the principal amount of $937,500. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $937,500 (the "Platinum
Principal Amount"), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the "OID"),
and to pay interest on the Principal Amount at the rate of 1% per annum.
On
June 1, 2022, the Company paid the balance owed on the Platinum Point Note for an aggregate payment of $948,874, including all principal
and interest owed.
Registered
Direct offering of Convertible Notes.
December
14, 2021, Novo Integrated issued two senior secured convertible notes payable for a total of $16,666,666 (the "$16.66m+
convertible notes") with each note having a face amount of $8,333,333. The $16.66m+ convertible notes accrue interest at 5%
per annum and are due on June 14, 2023. The $16.66m+ convertible notes are secured by all assets of the Company. The $16.66m+ convertible
notes are convertible at the option of the note holders to convert into shares of the Company's common stock at $2.00 per
share.
In
connection with the $16.66m+ convertible notes, the Company issued the note holders warrants to purchase a total of 5,833,334 shares
of the Company's common stock at a price of $2.00 per share. The warrants expire on December 14, 2025. The Company first
determined the value of the $16.66m+ convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $7,680,156 was determined using the Black-Scholes option pricing model with the following
assumptions:
●
Expected
    life of 4.0 years;
●
Volatility
    of 275%;
●
Dividend
    yield of 0%; and
●
Risk
    free interest rate of 1.23%
74
The
face amount of the $16.66m+ convertible notes of $16,666,666 was proportionately allocated to the $16.66m+ convertible notes and
the warrants in the amount of $11,409,200 and $5,257,466, respectively. The amount allocated to the warrants of $5,257,466 was
recorded as a discount to the convertible note and as additional paid in capital. The $16.66m+ convertible notes contained an original
issue discount totaling $1,666,666 and the Company also incurred $1,140,000 in loan fees in connection with the $16.66m+ convertible
notes. The combined total discount is $8,064,132 and will be amortized over the life of the $16.66m+ convertible notes. During the
nine months ended May 31, 2022, the Company amortized $2,893,927 of the debt discount and as May 31, 2022, the unamortized debt
discount was $5,170,205.
During
the three months ended May 31, 2022, an aggregate of $1,244,444 in principal and an aggregate of $3,405 in accrued interest
were converted into 623,929 shares of common stock issued to the $16.66m+ convertible note holders.
Terragenx
On
November 17, 2021, Terragenx, a 91% owned subsidiary of the Company, issued two secured convertible notes payable for a total
of $1,875,000 (the "$1.875m convertible notes") with each note having a face amount of $937,500. The $1.875m convertible
notes accrue interest at 1% per annum and were due on May 17, 2022. (See Note 18 in the Notes to Consolidated Financial
Statements filed herewith). The $1.875m convertible notes are secured by all assets of the Company. The $1.875m convertible notes
are convertible at the option of the note holders to convert into shares of the Company's common stock at $3.35 per share.
In
connection with the $1.875m convertible notes, the Company issued the note holders warrants to purchase a total of 223,880 shares
of the Company's common stock at a price of $3.35 per share. The warrants expire on November 17, 2024. The Company first
determined the value of the $1.875m convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $351,240 and was determined using the Black-Scholes option pricing model with the following
assumptions:
●
Expected
    life of 3.0 years;
●
Volatility
    of 300%;
●
Dividend
    yield of 0%; and
●
Risk
    free interest rate of 0.85%
The
face amount of the $1.875m convertible notes of $1,875,000 was proportionately allocated to the $1.875m convertible notes and the
warrants in the amount of $1,579,176 and $295,824, respectively. The amount allocated to the warrants of $295,824 was recorded
as a discount to the $1.875m convertible notes and as additional paid in capital. The $1.875m convertible notes contained an original
issue discount totaling $375,000 and the Company also incurred $90,000 in loan fees in connection with these $1.875m convertible
notes. The combined total discount is $760,824 and will be amortized over the life of the $1.875m convertible notes. During the
nine months ended May 31, 2022, the Company amortized $760,824 of the debt discount and as May 31, 2022, the unamortized debt discount
was $0.
75
Notes
Payable
Notes
payable at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Government loans issued under the Government of Canada's Canada Emergency Business Account ("CEBA") program (A).
94,920
63,336
Note payable to the Small Business Administration ("SBA"). The note bears interest at 3.75% per annum, requires monthly payments of $190 and is due 30 years from the date of issuance, and is secured by certain equipment of PRO-DIP.
40,320
40,320
Note payable dated December 3, 2019; accrues interest at 3% per annum; secured by land, building and personal property; due June 30, 2022. (On June 30, 2022, paid in full, see Note 18.)
5,252,749
5,069,858
Note payable dated December 3, 2018; accrues interest at 4.53% per annum; unsecured; annual payments of approximately $4,000; due December 31, 2028
30,712
30,739
Note payable dated June 24, 2021; accrues interest at 9% per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly principal payments of $950,000 after December 24, 2021; any unpaid principal and interest due on June 24, 2022. This note was repaid during the nine months ended May 31, 2022.
-
4,415,000
Total government loans and notes payable
5,418,701
9,619,253
Less current portion
(5,260,056
)
(4,485,649
)
Long-term portion
$
158,645
$
5,133,604
(A)
The
    Government of Canada launched CEBA loan to ensure that small businesses have access to the capital that they need during the current
    challenges faced due to the COVID-19 virus. The Company obtained CAD$80,000 loan (US$63,280 at May 31, 2022), which is unsecured,
    non-interest bearing and due on or before December 31, 2023. If the loan amount is paid on or before December 31, 2023, 25% of the
    loan will be forgiven ("Early Payment Credit"). In the event that the Company does not repay 75% of such term debt on
    or before December 31, 2023, the Early Payment Credit will not apply. In addition, with acquisition of Terragenx, the Company acquired
    a CEBA loan in the amount of CAD$60,000 net of CAD$20,000 repayment (US$31,640 at May 31, 2022) under the same terms.
Government
Subsidy
In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy ("CEWS") for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to 75% of eligible employees' employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the nine months ended May 31, 2021, recorded a total of approximately $731,000 in government subsidies as a reduction to the
associated wage costs recorded in cost of revenues and general and administrative expenses in the condensed consolidated statement of
operations and comprehensive loss. During the nine months ended May 31, 2022, the Company did not receive any wage subsidies.
Future
scheduled maturities of outstanding government loans and notes payable are as follows:
Twelve Months Ending May 31,
2023
$
5,260,056
2024
99,822
2025
5,343
2026
5,790
2027
6,244
Thereafter
41,446
Total
$
5,418,701
76
Related
Party Debt
On
September 30, 2013, the Company issued five debentures totaling CAD$6,402,512 (approximately $6,225,163 on September 30, 2013) in connection
with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of
the Company. The debentures are secured by all the assets of the Company, accrue interest at 8% per annum and were originally due on
September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the due date to September 30, 2019. On September 27,
2019, the debenture holders agreed to extend the due date to September 30, 2021. On November 2, 2021, the debenture holders agreed to
extend the due date to December 1, 2023.
On
January 31, 2018, the debenture holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 1,047,588
shares of the Company's common stock. The per share price used for the conversion of each debenture was $4.11 which was determined
as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated
per share price.
On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $267,768.
At
May 31, 2022 and August 31, 2021, the amount of debentures outstanding was $981,337 and $982,205, respectively
Financial
Impact of COVID-19
In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients. Commencing in May 2020, the Company was able to begin providing some services, and was fully operational again in June 2020.
As of May 31, 2022, all corporate clinics were open and fully operational, with staffing shortages in some facilities due to ongoing
COVID-19 residual impact, while following all mandated guidelines and protocols from Health Canada, the Ontario Ministry of Health, and
the respective disciplines' regulatory Colleges to ensure a safe treatment environment for our staff and clients, and our eldercare
operations are fully operational. In addition, Acenzia, Terragenx, PRO-DIP, and CCI are open and fully operational, with staffing shortages
due to ongoing COVID-19 residual impact, while following all local, state, provincial, and national guidelines and protocols related
to minimizing the spread of the COVID-19 pandemic.
Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate to the
development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD) applications.
For
the quarter ended May 31, 2022, the Company's total revenue from all clinic and eldercare related contracted services was $2,199,889,
representing a 7.6% decrease of $181,085 compared to $2,380,974 during the same period in 2021. This decrease is primarily due to a COVID-19
surge in Ontario province Canada and COVID-19 staffing related shortages limiting clinic and eldercare patient-practitioner direct personal
interaction.
While
all of the Company's business units are operational at the time of this filing, any future impact of the COVID-19 pandemic
on the Company's operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced operations.
Our
capital requirements going forward will consist of financing our operations until we are able to reach a level of revenues and gross
margins adequate to equal or exceed our ongoing operating expenses. We do not have any credit agreement or source of liquidity immediately
available to us.
77
Off-Balance
Sheet Arrangements
We
do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources
that is material to investors.
Critical
Accounting Policies and Estimates
The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S.
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 revenues and expenses during
the reporting period. Actual results could differ from those estimates.
We
believe that the following critical policies affect our more significant judgments and estimates used in preparation of our financial
statements.
Use
of Estimates
The
preparation of condensed consolidated financial statements in conformity with U.S. 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 condensed
consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly
evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience, and various
other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
This applies in particular to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful accounts,
allowance for slow moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by
the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between
the estimates and the actual results, future results of operations will be affected.
Property
and Equipment
Property
and equipment are stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:
Building
30
    years
Leasehold
    improvements
5
    years
Clinical
    equipment
5
    years
Computer
    equipment
3
    years
Office
    equipment
5
    years
Furniture
    and fixtures
5
    years
The
Company has not changed its estimate for the useful lives of its property and equipment, but would expect that a decrease in the estimated
useful lives of property and equipment of 20% would result in an annual increase to depreciation expense of approximately $148,000, and
an increase in the estimated useful lives of property and equipment of 20% would result in an annual decrease to depreciation expense
of approximately $99,000.
78
Intangible
Assets
The
Company's intangible assets are being amortized over their estimated useful lives as follows:
Land
    use rights
50
    years (the lease period)
Software
    license
7
    years
Intellectual
    property
7
    years
Customer
    relationships
5
    years
Brand
    names
7
    years
The
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets' carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. The Company has not changed its estimate
for the useful lives of its intangible assets but would expect that a decrease in the estimated useful lives of intangible assets of
20% would result in an annual increase to amortization expense of approximately $672,000, and an increase in the estimated useful lives
of intangible assets of 20% would result in an annual decrease to amortization expense of approximately $448,000.
Long-Lived
Assets
The
Company applies the provisions of the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification
("ASC") Topic 360,
Property, Plant, and Equipment
, which addresses financial accounting and reporting for the impairment
or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including right-of-use assets,
used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets
are less than the assets' carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount
exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except
fair values are reduced for the cost of disposal.
Right-of-use
Assets
The
Company's right-of-use assets consist of leased assets recognized in accordance with ASC 842,
Leases, which
requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company's
right to use an underlying asset for the lease term and lease liability represents the Company's obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on the consolidated balance sheet
and are expensed on a straight-line basis over the lease term in the condensed consolidated statements of operations and comprehensive
loss. The Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest
rate, the Company uses the Company's incremental borrowing rate based on the information available at commencement date in determining
the present value of future payments.
Goodwill
Goodwill
represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized
but is subject to annual impairment tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal
year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland
during the fiscal year ended August 31, 2019, Acenzia, Inc. during fiscal year ended August 31, 2021, and 12858461 Canada Corp., Fairway
Physiotherapy and Sports Injury Clinic, and Clinical Consultants International LLC during fiscal year ending August 31, 2022.
Accounts
Receivable
Accounts
Receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends, and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. The Company
has not changed its methodology for estimating allowance for doubtful accounts and historically the change in estimate has not been significant
to the Company's financial statements. If there is a deterioration of the Company's customers' ability to pay or if
future write-offs of receivables differ from those currently anticipated, the Company may have to adjust its allowance for doubtful accounts,
which would affect earnings in the period the adjustments are made.
79
Inventory
Inventories
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying condensed consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired.
Income
Taxes
The
Company accounts for income taxes in accordance with ASC Topic 740,
Income Taxes
. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company has not
changed it methodology for estimating the valuation allowance. A change in valuation allowance affect earnings in the period the adjustments
are made and could be significant due to the large valuation allowance currently established.
Under
ASC 740, a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
Revenue
Recognition
The
Company's revenue recognition reflects the updated accounting policies as per the requirements of the FASB's Accounting Standards
Update ("ASU") No. 2014-09,
Revenue from Contracts with Customers
("Topic 606"). As sales are and have
been primarily from providing healthcare services the Company has no significant post-delivery obligations.
Revenue
from providing healthcare and healthcare related services and product sales are recognized under
Topic 606
in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:
●
executed
    contracts with the Company's customers that it believes are legally enforceable;
●
identification
    of performance obligations in the respective contract;
●
determination
    of the transaction price for each performance obligation in the respective contract;
●
allocation
    the transaction price to each performance obligation; and
●
recognition
    of revenue only when the Company satisfies each performance obligation.
These
five elements, as applied to the Company's revenue category, are summarized below:
●
Healthcare
    and healthcare related services – gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider's established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.
●
Product
    sales – revenue is recorded at the point of time of delivery
80
Stock-Based
Compensation
The
Company records stock-based compensation in accordance with FASB ASC Topic 718,
Compensation – Stock Compensation
. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the condensed consolidated statements of operations
and comprehensive loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.
Basic
and Diluted Earnings Per Share
Earnings
per share is calculated in accordance with ASC Topic 260,
Earnings Per Share
. Basic earnings per share ("EPS") is
based on the weighted average number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution
is computed by applying the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning
of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average
market price during the period.
Foreign
Currency Transactions and Comprehensive Income
U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require
entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component
of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional
currency of the Company's Canadian subsidiaries is the Canadian dollar. Translation gains (losses) are classified as an item of
other comprehensive income in the stockholders' equity section of the condensed consolidated balance sheets.
New
Accounting Pronouncements
In
June 2016, the FASB issued ASU 2016-13,
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments
. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2022. The Company
is currently evaluating the effect of this ASU on the Company's condensed consolidated financial statements and related disclosures.
In
December 2019, the FASB issued ASU 2019-12,
Simplifying the Accounting for Income Taxes
which amends ASC 740
Income Taxes
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company's
condensed consolidated financial statements and related disclosures.
In
May, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50),
Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic
815-40): Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company's condensed consolidated financial statements and related disclosures.
In
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity's own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021, our fiscal 2023.
81
In
March 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our condensed
consolidated financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied
to specific contract modifications through December 31, 2022.
Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
condensed consolidated financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under
the circumstances.
Recent
accounting pronouncements issued by the FASB, the American Institute of Certified Public Accountants and the SEC did not or are not believed
by management to have a material effect on the Company's financial statements.
BUSINESS
Business
Overview
Novo
Integrated Sciences, Inc. ("Novo Integrated") was incorporated in Delaware on November 27, 2000, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company's
name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the "Company," "we," "us"
and "our" refer to Novo Integrated and its consolidated subsidiaries.
The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.
We
believe that "decentralizing" healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and in the future. Specific
to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the patient/practitioner
relationship to the patient's home and away from on-site visits to primary medical centers with mass-services. This acceleration
of "ease-of-access" in the patient/practitioner interaction for non-critical care diagnosis and subsequent treatment minimizes
the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective and efficient healthcare
distribution.
The
Company's decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:
●
First
    Pillar – Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.
●
Second
    Pillar – Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company's services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient's
    home.
●
Third
    Pillar – Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company's science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
82
Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.
For
the fiscal years ended August 31, 2021 and 2020, we generated revenues of $9,305,255 and $7,860,567, respectively, and reported net losses
attributed to Novo Integrated Sciences of $4,462,147 and $4,915,154, respectively, and negative cash flow from operating activities of
$1,024,802 and $441,694, respectively. For the nine months ended May 31, 2022, we generated revenues of $19,883,033, reported a net loss
attributed to Novo Integrated Sciences of $10,421,808, and had negative cash flow from operating activities of $6,559,907. As noted in
our consolidated financial statements, as of May 31, 2022, we had an accumulated deficit of $31,391,082. We anticipate that we will continue
to report losses and negative cash flow. See "Risk Factors— We have a history of operating losses and negative cash flow."
First
Pillar – Service Networks for Hands-on Patient Care
Our
clinicians and practitioners provide certain multidisciplinary primary health care services, and related products, beyond the medical
doctor first level contact identified as primary care. Our clinicians and practitioners are not licensed medical doctors, physicians,
specialist, nurses or nurse practitioners. Our clinicians and practitioners are not authorized to practice primary care medicine and
they are not medically licensed to prescribe pharmaceutical based product solutions.
Our
team of multidisciplinary primary health care clinicians and practitioners provide assessment, diagnosis, treatment, pain management,
rehabilitation, education and primary prevention for a wide array of orthopedic, musculoskeletal, sports injury, and neurological conditions
across various demographics including pediatric, adult, and geriatric populations through our 16 corporate-owned clinics, a contracted
network of affiliate clinics, and eldercare related long-term care homes, retirement homes, and community-based locations in Canada.
Our
specialized multidisciplinary primary health care services include physiotherapy, chiropractic care, manual/manipulative therapy, occupational
therapy, eldercare, massage therapy (including pre- and post-partum), acupuncture and functional dry needling, chiropody, stroke and
traumatic brain injury/neurological rehabilitation, kinesiology, vestibular therapy, concussion management and baseline testing, trauma
sensitive yoga and meditation for concussion-acquired brain injury and occupational stress-PTSD, women's pelvic health programs,
sports medicine therapy, assistive devices, dietitian, holistic nutrition, fall prevention education, sports team conditioning programs
including event and game coverage, and private personal training.
Additionally,
we continue to expand our patient care philosophy of maintaining an on-going continuous connection with our current and future patient
community, beyond the traditional confines of brick-and-mortar facilities, by extending oversight of patient diagnosis, care and monitoring,
directly through various Medical Technology Platforms either in-use or under development.
The
occupational therapists, physiotherapists, chiropractors, massage therapists, chiropodists and kinesiologists contracted, by NHL, to
provide occupational therapy, physical therapy and fall prevention assessment services are registered with the College of Occupational
Therapists of Ontario, the College of Physiotherapists of Ontario, College of Chiropractors of Ontario, College of Massage Therapists
of Ontario, College of Chiropodists of Ontario, and the College of Kinesiologists of Ontario regulatory authorities.
Our
strict adherence to public regulatory standards, as well as self-imposed standards of excellence and regulation, have allowed us to navigate the industry's licensing and regulatory framework. Compliant treatment, data and administrative protocols are
managed through a team of highly trained, certified health care and administrative professionals. We and our affiliates provide service
to the Canadian property and casualty insurance industry, resulting in a regulated framework governed by the Financial Services Commission
of Ontario.
83
Eldercare
The
Company's eldercare related operations provide physiotherapy ("PT"), occupational therapy ("OT"), assessment
and application assistance for assistive devices, fall prevention programs, community-based strengthening and general flexibility exercise
classes, rehabilitative strategies and continuing education to eldercare clients, including caregivers and family members as applicable,
in various long-term care homes, retirement homes and community-based locations across the province of Ontario, Canada.
As
a result of NHL's September 2013 asset acquisition of Peak Health LTC Inc, an Ontario corporation formed in 2006, NHL has a 15-year
history of providing certain multidisciplinary related healthcare services and products to the eldercare community. In 2017, based on
the philosophical overlap and synchronicity between PT and OT, NHL launched its occupational therapy sector of services for our eldercare
clients. NHL's eldercare focused OT and PT services and product are in direct competition with the top providers in this sector.
We offer one of the most extensive rosters of OT and PT clinicians certified by the Ministry of Health for assistive device assessment
under the Assistive Device Program which, when the individual meets the criteria, allows our eldercare clients access to significant
funding subsidies to purchase varying mobility aids (such as walkers, wheelchairs, seating, and power wheelchairs/scooters).
Additionally,
our proprietary Electronic Rehabilitation Record and Management Reporting software solution provides us the ability to deliver each eldercare
facility with a wide-array of detailed PT and OT reports that include, among other things: (i) client specific treatment details, (ii)
identifying cost and optimization possibilities, (iii) outlining a wide variety of client outcome measurements, (iv) analyzing overall
contract effectiveness, and (v) producing indicators which assist the NHL team to target opportunities for improved team efficiency.
This software comes with an ability to provide a graphically illustrated 'report card' for contribution to annual, interdisciplinary
care conferences with staff and family members, as well as fall reporting capacities, which are central to many homes' fall prevention
committee meetings. Additionally, data generated by the software allows members from both the NHL team and the eldercare facility team
to identify residents who fall frequently and allow for the inter-disciplinary team to put strategies in place to better reduce a resident's
"fall-risk".
NHL
has created and delivers, through online virtual technology, a variety of eldercare related educational in-service programs which include
topics such as nursing restorative education, back education and other eldercare-relevant topics such as osteoporosis, fall prevention,
wheelchair positioning, and least restraints. NHL has designed its virtual online education in-service programs and modules to be presented
in a variety of formats to facilitate the different capacity and styles of learning common to senior-aged individuals.
Our
eldercare PT services are provided as follows:
1.
Long-Term
    Care Homes
. NHL contracts with long-term care homes to provide individualized, onsite PT and group exercise classes for its residents.
    Registered physiotherapists are assisted by on-site support personnel to deliver individualized care, based on assessed needs, and
    with a goal of assisting each resident to attain and maintain their highest level of function possible with their activities of daily
    living. These services are primarily funded by the Ontario Ministry of Long-Term Care ("MLTC"). The NHL team assists
    in providing assistive device assessments allowing residents access to funding assistance for varying mobility aids (such as walkers,
    wheelchairs, seating, and power wheelchairs/scooters). In addition to providing PT services, our team assists the long-term care
    home's interdisciplinary team in the homes' annual care conferences with its residents. Through the provision of education
    regarding nursing restorative programming, our team assists the facilities' team in back education, fall prevention and many
    other subjects related to PT or physical health and wellness. The NHL team works together with the interdisciplinary team to assist
    with mandatory coding of Canada's Resident Assessment Instrument Minimum Data Set ("RAI-MDS") which is the standardized
    assessment tool required for the home to access payment from the MLTC for each resident. Additionally, through NHL's proprietary
    software, the homes have access to abundant reporting solutions to help provide objective and quantitative measures for their continuous
    quality improvement program. NHL's proprietary software provides our eldercare client locations with the unique ability to
    login and access multiple data points related to a multitude of therapy services provided to its residents, allowing for detailed,
    rapid reporting and accountability.
84
2.
Retirement
    Homes
. We contract with client retirement homes to provide individualized PT and group exercise classes to the retirement homes'
    residents. Registered physiotherapists are assisted by the onsite support personnel to deliver individualized care based on assessed
    needs, again with a goal of assisting the residents participating in therapy to attain and maintain their level of function related
    to the activities of daily living. These services are partially funded by the individual and partly funded by the MLTC. Similar to
    the long-term care sector, our team assists with education of the nursing/interdisciplinary team, provides in depth service reports
    to the homes to measure desired service delivery and our proprietary software allows for the retirement home to have the same unique
    login capacity. In addition to the services above, some of the residents in the retirement homes, and as applicable the resident's
    family members, can request and authorize receiving an increased level of physiotherapy related services available privately on a
    fee-for-service basis paid by the individual. In addition, access to Registered Massage Therapists is also offered on a fee-for-service
    basis.
3.
Community
    Based Home Care Physiotherapy.
Throughout the province of Ontario, the MLTC operates 14 Home and Community Care Support Services
    organizations ("HCCSS") which are health authorities responsible for regional administration of public health care services.
    The HCCSS's serve as contact points, information clearing houses, referral resources, and assessment / care coordinators for
    eligible residents who need health care assistance at home or a safer place to live through aging at home strategies that can be
    put in place by health care providers. Through service contracts, the HCCSS's engage "cluster providers" to provide
    services to clients living in the community, clients living at-home or clients living in a retirement home. These service contracts
    are funded by the MLTC.
NHL
    is a "cluster provider" sub-contractor for home care physiotherapy in the North East HCCSS which encompasses more than
    565,000 people across 400,000 square kilometers and five sub-regions. Through this subcontract arrangement, we provide one-on-one
    physiotherapy assessment and treatment to clients who cannot easily access outpatient services due to mobility challenges. Primarily,
    these clients are elderly with multiple co-morbidities, although some clients are not elderly and are instead simply post-operative
    with mobility challenges.
4.
Community
    Based Group Exercise Classes & Fall Prevention Programs.
NHL has contracted with 2 "cluster providers" to provide
    group exercise classes and fall prevention programs (consisting of an assessment accompanied by education and group exercise classes)
    in 3 separate HCCSS's (Central, Toronto Central and Central East) which encompass the Greater Toronto area with an estimated
    aggregate population of 4.4 million people. In 2013, the MLTC introduced several initiatives designed to assist seniors in maintaining
    an active and healthy lifestyle while still living at home. Under the 2013 initiative, exercise instructors under contract with NHL,
    deliver group exercise classes over a 48-week period each year.
In
    addition, another component of the 2013 MLTC initiative is the delivery of fall prevention programs with entry and exit assessments
    completed by specialized registered providers such as kinesiologists and physiotherapists with the assistance of exercise instructors
    for the group class and education portion of the program. The goal of these classes is to assess seniors' general health status,
    identify defined levels of risk pertaining to balance and falling, and educate seniors about fall prevention through a combination
    of increased knowledge and teaching exercises designed to improve strength and balance.
5.
Community-based
    Outpatient Clinics.
NHL provides outpatient physiotherapy, chiropractic, and laser technology services through a community-based
    clinic in the province of Ontario. The services provided at the clinic are funded by Motor Vehicle Accident treatment plans, extended
    health benefits insurance coverage, or private payment. A portion of the services provided at the clinic are funded by the MLTC in
    the form of Episodes of Care and these services are specifically targeted to be delivered to clients who meet the following criteria:
●
Aged
    65 years of age and older or aged 18 years of age and younger, and
●
Are
    post-operative, or
●
Have
    just been discharged from a hospital, or
●
Are
    receiving services from the Ontario Disability Services Program or Ontario Works.
85
Our
eldercare OT services are provided, through two separate sectors, as follows:
1.
Long-Term
    Care Sector
. We contract with client homes to provide the following OT services:
●
Assessments
    and interventions to support maintenance and restoration of function related to seating, mobility, positioning for self-care, prevention
    of pressure ulcers, falls and use of restraints,
●
Speech
    language pathology services, including evaluation and treatment,
●
Swallowing
    and eating assessments and interventions,
●
Cognitive
    behavioral assessments and care planning,
●
Our
    occupational therapists have specialized training in mobility providing assistive device assessments when required. This service
    is funded primarily by the MLTC.
2.
Retirement
    Home & Community.
We provide the following OT services through individual contracts with private payers:
●
Home
    safety assessments,
●
Functional
    assessments,
●
In-home
    activities of daily living assessments,
●
Assessment
    and completion of applications for assistive devices (mobility aids),
●
Custom
    seating and mobility consultations,
●
Case
    management services, and
●
Speech
    language pathology services, including evaluation and treatment.
LA
Fitness U.S. and Canada Micro Clinics
In
September 2019, through its U.S. subsidiary Novomerica Health Group, Inc. ("Novomerica") and its Canadian subsidiary, Novo
Healthnet Limited, the Company entered into exclusive Master Facility License Agreements to establish and operate reduced footprint clinics,
or "micro-clinics", to provide outpatient physical and/or occupational therapy services and related products within LA Fitness
facilities in both the U.S. and Canada. In March 2020, as a result of guidelines issued by local, state, federal, and provincial authorities
due to the COVID-19 pandemic, LA Fitness U.S. and Canada closed all facilities nationwide. As a result, all contractual terms and conditions
of both our U.S. and Canada Master Facility License Agreements have been on hold through the 2021 fiscal year end period with intent
to amend both the U.S. and Canada License Agreements and related timelines to launch our LA Fitness micro-clinic facilities as "normal"
activity resumes in the LA Fitness U.S. and Canada facilities. We cannot guarantee that the (relevant) License Agreement will be amended
to allow for an extension of its timeline. Currently, under both government and internal corporate directives, LA Fitness is cautiously
opening certain facilities to limited access and services. Opening of our micro-clinic facilities may vary from state to state and province-to-province;
however, our model plan to partner and sub-license with existing local clinic ownership to launch and operate each of our LA Fitness
micro-clinic facilities remains intact. Due to the ever-changing conditions surrounding the re-opening and operations of both U.S. and
Canada based LA Fitness facilities, we are unable to verify our schedule to commence opening our micro-clinics, but we are tentatively
planning on a target of early 2023.
LA
Fitness Canada Amended and Restated License Agreement & Amended and Restated Guaranty
On
December 15, 2021, NHL entered into an Amended and Restated Master Facility License Agreement (the "Amended and Restated Canada
License Agreement") with LAF Canada Company ("LA Fitness Canada"). The Amended and Restated Canada License Agreement
had the effect of (i) removing NHL's obligation to develop and open a certain number of facilities within certain designated time
periods; and (ii) revising the default provisions such that certain defaults will result only in termination with respect to a specific
facility, rather than of the license itself. As a result of the Amended and Restated Canada License Agreement, NHL may continue to develop
and open additional facilities for business.
Pursuant
to the terms of the Amended and Restated Canada License Agreement, the Company entered into that certain Guaranty Agreement (the "Canada
Guaranty") dated December 15, 2021 by and between the Company, Fitness International, LLC and LA Fitness Canada, pursuant to which
the Company irrevocably guaranteed the full, unconditional, and prompt payment and performance of all of NHL's obligations and
liabilities under the Amended and Restated Canada License Agreement.
Affiliate
Clinics
In
order to strengthen our position within the Canadian Preferred Provider Network ("PPN"), we've built a contracted affiliate
relationship with 115 clinics across Canada with 85 affiliate clinics in Ontario province and 30 affiliate clinics located throughout
Alberta, Nova Scotia and Newfoundland.
The
PPN is a network of three major insurance companies and their subsidiaries, totaling 16 insurance companies. PPN member insurance companies,
in need of specific multidisciplinary primary health care solutions for their patients, send referrals to specific clinics registered
through the PPN. We, as one of five major providers to the PPN, receive referrals through the PPN. This subset of business is a continuous
source of referrals, from the insurance company payer to the approved group of clinics meeting the insurance companies' pre-determined
set of criteria for what they believe to be an appropriate clinical setting. Affiliate clinics pay us a mix of a flat fee and a percentage-based
fee upon receipt of a payment for a service referred through the PPN.
86
The
services provided by our affiliate clinics are consistent with the multidisciplinary primary health care services provided by our own
corporate clinics. While each affiliate clinic may provide additional unique health care solutions, all affiliate clinics must meet specific
criteria established under the PPN, creating a single standard of excellence across all clinics within our network.
Second
Pillar – Interconnected Technology for Virtual Ecosystem of Services, Products and Digital Health Offerings
Decentralization
through the integration of interconnected technology platforms has been adopted and is thriving in a variety of sectors and industries
such as transportation (Uber, Lyft), real estate (Zillow, Redfin, Airbnb, VRBO), used car sales (Carvana, Vroom), stock and financial
markets (Robinhood, Acorns, Webull) and so many other sectors. Yet decentralization of the non-critical primary care and wellness sector
of healthcare is lagging significantly in capability and benefit for patient access and delivery of services and products. The COVID
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of decentralized access to primary
care simply through the rapid adoption of telehealth/telemedicine.
The
Company's focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient's home.
NovoConnect,
the Company's proprietary mobile application with a fully securitized tech stock, telemedicine/telehealth and remote patient monitoring
fall under this Second Pillar. In October 2021, we announced the launch of MiTelemed+, Inc. ("MiTelemed"), a joint venture
with EK-Tech Solutions Inc. ("EK-Tech"). MiTelemed will operate, support and expand access and functionality of iTelemed,
EK-Tech's enhanced proprietary telehealth platform. MiTelemed+, through the iTelemed platform, will allow us to offer the patient
and the practitioner a sophisticated and enhanced telehealth interaction. Through the interface of sophisticated peripheral based diagnostic
tools operated by skilled support workers in the patient's remote location, we believe that the practitioner's ability and
comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution will be dramatically elevated.
NovoConnect
NovoConnect,
the Company's proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company's interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.
The
current system for delivery and access to primary care is fragmented, requiring patients to use multiple access points, portals, and
applications to track various practitioner and health plan interactions for which each practitioner and health plan maintains separate
records. Too many times, as a patient ages, the current systems make it almost impossible to have a central data set of a patients'
health history, many times losing various time periods of health history. Novo Connect is intended to empower the patient by providing
a single platform that offers the care services, tracking, and secure recordkeeping to better navigate care choices.
Specific
to non-critical care, the patient-practitioner relationship is shifting away from on-site visits to primary medical centers with mass-services
and to the patient's home and micro-clinics. Novo Connect is intended to provide "ease-of-access" in the patient/practitioner
interaction for non-critical care diagnosis and subsequent treatment minimizing the degradation of non-critical health conditions to
critical conditions as well as allowing for more cost-effective healthcare distribution. The services and products available through
NovoConnect may be provided either directly by the Company or an affiliated network of service or product providers across a variety
of specialties.
87
NovoConnect
is intended to provide a suite of secure, reliable engagement features including, but not limited to, appointment scheduling, bi-directional
interface with Electronic Health Records (EHR), e-commerce, access to forms and documents, distribute patient data from C-CDAs to the
patient portal regardless of source EHR, bill pay, remote patient monitoring interface, patient-focused wellness information, and much
more. As of May 31, 2022, NovoConnect is in beta testing with an intended launch date by the first quarter of 2023.
Telemedicine/Telehealth
The
pandemic has taught both patients and healthcare providers the viability, importance, and benefits of telemedicine technology for non-catastrophic
primary care. Telemedicine is transforming traditional approaches to healthcare by providing ease of access and reduced costs for patients,
particularly in areas with limited access to both clinicians and medically licensed providers. In a post-pandemic global environment,
telemedicine is rapidly being adopted by clinicians, medical licensed providers, and the patient. However, we believe to date, telehealth
technology usage is one dimensional and limiting in comfort for practitioners to provide in-depth diagnosis and treatment solutions.
Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company's
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient's remote
location, the practitioner's ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.
Remote
Patient Monitoring ("RPM")
Through
our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting and monitoring
real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner. The transfer
of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant diagnostic based
proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application in the home
environment is the first step in engaging patient retention to remote review. The Cloud DX platform allows us to further expand on our
patient-first care philosophy of maintaining an on-going connection with our patient community, beyond the traditional confines of a
clinic, extending oversight of patient care and monitoring directly into the patient's home.
Third
Pillar – Health and Wellness Products
We
believe our science first approach to product offerings further emphasizes the Company's strategic vision to innovate, evolve,
and deliver over-the-counter preventative and maintenance care solutions as well as therapeutics and personalized diagnostics that enable
individualized health optimization.
As
the Company's patient base grows through the expansion of its corporate owned clinics, its affiliate network, its micro-clinic
facility openings, its interconnected technology platforms, and other growth initiatives, the development and distribution of high-quality
wellness product solutions is integral to (i) offering effective product solutions allowing for the customization of patient preventative
care remedies and ultimately a healthier population, and (ii) maintaining an on-going relationship with our patients through the customization
of patient preventative and maintenance care solutions.
The Company's product
offering ecosystem is being built through strategic acquisitions and engaging in licensing agreements with partners that share our vision
to provide a portfolio of products that offer an essential and differentiated solution to health and wellness globally. Our 2021 acquisitions
of Acenzia, PRO-DIP and Terragenx support this Third Pillar. On March 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the
U.S. Patent and Trademark Office. The '965 patent relates to PRO-DIP's novel technology for manufacturing its oral supplement
pouches. On April 4, 2022, NHL was granted a Natural Product Number (NPN) by Health Canada for IoNovo GO Iodine which is the Company's
fourth iodine related product to recently be granted a NPN by Health Canada following IoNovo Pure Iodine, IoNovo Iodide, and IoNovo
for Kids pure iodine oral spray.
88
We
have two reportable segments: healthcare services and product sales. During the quarter ended May 31, 2022, revenues from healthcare
services and product sales 15.88% and 84.12%, respectively, of the Company's total revenues for the quarter. We expect the percentage
of revenues generated from the product sales segment to increase at a greater rate than the revenue generated from healthcare services
over the coming quarters.
Acenzia
Inc.
Acenzia
Inc. ("Acenzia"), which was acquired by the Company in June 2021, is in the business of providing nutraceutical health solutions
through advanced bio-science research and development, proprietary manufacturing, and personalized diagnostics. In addition, Acenzia
has developed a multiple international jurisdiction patented technology platform, using zebra fish, which enables rapid analysis of cancer
cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity thereby providing
important information for diagnosis and treatment ("Zgraft")
Acenzia,
founded in 2015, is licensed by multiple international government agencies including Health Canada, the U.S. FDA and the European Union
for Good Manufacturing Practices (GMP) for over-the-counter and dietary supplement manufacturing. In addition, Acenzia maintains multiple
third-party licenses including from the National Sanitation Foundation International (NSF) for meeting the required public health standards
for manufacturing food, nutrition, and supplements. Acenzia is dedicated to the creation of innovative therapeutics and diagnostics that
enables individualized health optimization.
Acenzia's
36,000 square foot facility is located in Windsor Ontario Canada and includes Class 100 pharmaceutical grade cleanrooms and certified
laboratories from which Acenzia creates and manufactures evidenced-based dietary, nutraceutical, and food products that can be validated
through personalized diagnostics.
PRO-DIP,
LLC
PRO-DIP,
LLC ("PRO-DIP"), founded in 2015 and based in San Jose, California, was acquired by the Company in May 2021. PRO-DIP has
developed and commercialized its proprietary, patent-pending ION Energy oral pouch that delivers flavorful bursts of vitamins and natural
energy supplements through small, semi-permeable sachets placed in the mouth, between the gum and cheek or lip. The initial burst of
supplements is followed by extended absorption of the nutrients, providing long-lasting energy, even at high-exertion levels. With its
hand-free ease of consumption, the ION energy-rich pouch is an alternative to traditional sports supplements
In
addition to the ION Energy oral pouch, PRO-DIP is developing other pouch types for applications such as hydration, immunity, multi-vitamin,
antioxidants, creatine, and sleep.
The
PRO-DIP oral pouch delivery system offers broad market applications related to (i) nutritionally focused products and, (ii) medicinal
based formulations. The dissolvable oral pouch as the delivery mechanism for certain medications, normally swallowed in pill or tablet
format, between the cheek and gum for buccal absorption into the mouth's small blood vessels.
PRO-DIP's
current distribution chain includes ADS, Inc., a leading value-added logistics and supply chain solutions provider that serves all branches
of the U.S. Military, federal, state, and local government organizations, law enforcement agencies, first responders, partner nations
and the defense industry.
89
Intellectual
Property and Patents
The
Company has acquired intellectual property, including patents, related to health sciences, personal diagnostics, and product applications
which include:
1.
Zgraft
    is a multiple international jurisdiction patented personalized diagnostic technology platform which , using zebra fish, enables rapid
    analysis of cancer cells, offering cancer patients and their healthcare providers prediction of early metastasis and drug sensitivity
    thereby providing important information for diagnosis and treatment. The Zgraft platform models tumor progression and analyzes a
    cancer cell's response to various treatment by transplanting human tumor tissue into a zebrafish allowing researchers to test
    an individual's tumor cells under various conditions to see how they might respond to certain drug combinations and how the
    cancer progresses — all without exposing patients to the adverse effects of trying drug combinations that, ultimately, aren't
    effective for their cases. Essentially, by taking a sample of cancer cells from a patient's own tumors and studying them in
    a variety of conditions, doctors can now provide a more accurate prognosis of that individual's case. More importantly, we
    believe doctors can now test a variety of possible drug combinations to see how that articular patient's cancer will respond
    to them.
2.
Intellectual
    property for generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products
    related to usage as injectables, ophthalmic, and topical applications.
3.
Intellectual
    property for proprietary designs for a cannabis dosing device, TruDose, which provides real-time analysis for the amount of THC/CBD
    in the smoke/vapor stream, after the heat point, allowing that once the device has detected the medically prescribed pre-set amount
    of THC/CBD has been detected, the device shuts off the flow of smoke/vapor so that only the pre-determined dose can be inhaled. The
    TruDose device is designed and intended to create assurance to delivered doses potentially allowing for broader medical application
    adoption.
Business
Growth Initiatives
The
Company's mission is to provide excellence in multidisciplinary primary health care evaluation, assessment, diagnosis, treatment,
pain management and prevention through the integration of medical technology, advanced therapeutics and rehabilitative science. Key elements
of our business growth initiatives include:
●
Increase
    Market Share in Canada through Organic Growth, Asset Acquisition and Contract Expansion for both our Clinic and Eldercare Operations.
Specific to our clinic operations, the Company has an ongoing initiative to expand our Canadian market share through organic
    growth as well as strategic acquisitions and Joint Ventures of operating multidisciplinary primary health care clinics in markets
    we are currently located as well as new geographic markets. Specific to our Eldercare based operations, we intend to increase our
    Canada market share of providing contracted-occupational therapy and physiotherapy services to eldercare centric homes through network
    affiliation growth, new contract awards, and increased usage of telemedicine.
●
Expand
    Operations into the United States through:
○
the
    introduction and deployment of our various interconnected technology platforms to deliver the Company's array of primary care
    services and products.
○
Establish
    micro clinics in existing facilities through partnerships with existing U.S. based operators of healthcare related services and products
    such as pharmacies and big-box retail outlets.
○
The
    strategic acquisition of targeted U.S. operating clinics in key geographical areas.
○
The
    strategic acquisition of targeted U.S. operating pharmacies in key geographical areas.
○
Establishment
    of strategic affiliations, alliances and partnerships with existing U.S. health care provider facilities allowing us immediate access
    to their client base.
●
Develop
    and distribute effective personalized health and wellness product solutions by:
allowing for the customization of patient
    preventative care remedies and ultimately a healthier population. The Company's science-first approach to product innovation
    further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
90
●
Open
    Micro-Clinic Facilities through our U.S. and Canada LA Fitness Master Facility License Agreements.
Micro-clinic facilities are
    reduced footprint clinics, primarily located within the footprint of box-store commercial enterprises, focused on providing both
    (i) multidisciplinary primary care and medical technology related services, and (ii) health and wellness products. Under the terms
    of our agreements with LA Fitness (U.S. and Canada), we are developing and opening micro-clinic facilities within the footprint of
    LA Fitness facilities throughout both the U.S. and Canada. Each micro-clinic exists through either third-party sub-license agreements
    or corporate sponsored arrangement. The Company's LA Fitness based micro-clinic facilities will primarily provide outpatient
    physiotherapy and occupational therapy services.
●
Further
    Development and Usage of NovoConnect and Telemedicine/Telehealth Medical Technology Platform.
The
Company's focus on a holistic approach to patient-first health and wellness, through innovation and decentralization, includes
maintaining an on-going continuous connection with our current and future patient community, beyond the traditional confines of brick-and-mortar
facilities, by extending oversight of patient evaluation, diagnosis, treatment solutions, and monitoring, directly through various Medical
Technology Platforms and periphery tools either in-use or under development. Through the integration and deployment of sophisticated
and secure technology and periphery diagnostic tools, the Company is working to expand the reach of our non-critical primary care services
and product offerings, beyond the traditional clinic locations, to geographic areas not readily providing advanced primary care service
to date, including the patient's home.
NovoConnect,
the Company's proprietary mobile application, with a fully securitized tech stack is intended as our primary tool to integrate
all of the Company's interconnected technology designed to empower the patient by providing a single platform with a robust healthcare
ecosystem of services, products and digital health offerings allowing the patient to have direct control of their health and wellness.
We believe the healthcare industry is in the early stages of a fundamental transformation of the patient-practitioner-health insurer
relationship whereby the patient is demanding greater control and care collaboration for their health and wellness needs while the practitioner
desires dramatic improved efficiency in the delivery of their expertise to the patient.
Through
both internal development and partnerships, the Company is working to provide the next generation of telehealth technology capability
to offer the patient and the practitioner a sophisticated and enhanced telehealth interaction through laptop, desktop or the Company's
NovoConnect mobile application. Through the interface of sophisticated peripheral based diagnostic tools, such as a blood pressure reading
device, a derma scope, an ophthalmoscope otoscope, and other add-ons operated by skilled support workers in the patient's remote
location, the practitioner's ability and comfort to provide a uniquely comprehensive evaluation, diagnosis, and treatment solution
is dramatically elevated creating virtual visits that are intended to be as real and as effective as a physical visit.
Specific
to our eldercare operations, prior to COVID-19 our Telemedicine Medical Technology Platform was primarily focused on providing physiotherapy
related "virtual-care" services to both smaller and remote eldercare focused facilities to ensure access to service providers,
when needed; and continuity of care to eldercare patients without service providers in their area. With the profound impact COVID-19
has had on the delivery on delivery of healthcare services sector wide, operating under COVID-19 related authorized governmental proclamations
and directives, on April 1, 2020, we expanded our eldercare related Telemedicine Medical Technology Platform to include non-critical
resident reviews, exercise related activity and additional physiotherapy sessions, ensuring continuity of service for our long-term care
and retirement home clients.
Specific
to our Clinic based operations, the success of telemedicine has always depended on the adoption of virtual technology by clinicians,
medically licensed providers and the patient. A basic checklist approach to results allows both multidisciplinary clinicians and medically
licensed providers to remotely determine if direct medical attention is required rather than remote or virtual guidance to care. The
patient friendly telemedicine platform removes the traditional barrier represented by intimidating peripherals along with necessary precision
use and application of the peripherals to obtain accurate data necessary for appropriate diagnosis. A patient can now feel certain of
their role in the assessment process without sophisticated and exhaustive training.
91
●
Develop
    and Launch our Remote Patient Monitoring Medical Technology Platform
. Beyond the traditional confines of in-clinic visits, our
    Remote Patient Monitoring Medical Technology Platform ("RPM platform" or "RPM") provides clinicians and practitioners
    the ability to maintain an on-going continuous connection with their patient community extending patient care directly into the patient's
    home. Through our exclusive licensing agreement with Cloud DX, our RPM platform empowers a patient to have direct control of collecting
    and monitoring real-time vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner.
    The transfer of vital information from home to clinic or patient to clinician allows for the delivery of high quality, non-redundant
    diagnostic based proactive healthcare. The implementation of in-clinic patient metrics equivalent to those derived via a remote application
    in the home environment is the first step in engaging patient retention to remote review.
Effective
with the re-opening of NHL's corporate clinics post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, at the time of our clinic staff initiating patient check-in, NHL's
staff is collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM license application. Our
clinic staff are actively working to educate our patients regarding the benefits of participating in our RPM Platform. In Canada, third
party insurance coverage for RPM related devices is now being reviewed for implementation nationwide. Currently, as documented and requested
by the clinician, insurance coverage is being approved on a case-by- case basis.
Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.
●
Build
    an Intellectual Property and Patent Portfolio
. We intend to acquire or obtain licensing rights for Intellectual Property (IP)
    and patents related to health sciences and nano-formulation. When considering nano-formulation patent and IP assets, one specific
    area we intend to pursue relates to medical cannabis related medicines, beverages and foods infused with dry powder, liquid or oil
    with further formulation into creams and gels, allowing for oral, intravenous and/or transdermal delivery.
●
Expand
    our Posture, Stride, and Kinetic Body Movement Scanning Technologies and Protocols.
When combined with decades of data harvesting
    and analysis, we believe these specialized technologies and protocols provide our clinics with the ability to deliver better healthcare,
    through early diagnosis and preventative health care strategies, to both our patients and patients under the care of other providers.
●
Launch
    our Exclusive Medicinal Cannabidiol ("CBD") Product Platform based in Canada.
As we continue to build our health
    science platform of services and products through the integration of technology and rehabilitative science, one component of our
    lateral business growth strategy includes developing business units centered on the direct control of the cultivation, processing,
    and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S.
    states. We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii)
    to provide relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for
    health care providers in place of prescribing opioids to patients.
Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter this market segment
with a unique integration model not readily available in the marketplace.
92
Contracts
Certain
contracts held with client homes and client companies follow standard formats and include generally accepted terms of reference. Specific
clauses within the NHL contracts for services contain language intended to (1) clarify which entity is the health information custodian
of the medical files (usually held by the client home or company), (2) define release of liability, (3) ensure privacy and confidentiality
of proprietary information or private health information, (4) define provisions of worker's compensation clearance or benefits
for employees and/or contractors, (5) detail provisions of value-added items, services or programs, (6) set out terms and conditions
of the contract (often for a set number of years with an option to a renew), (7) provide for termination conditions, and (8) detail invoicing
and billing procedures.
Competition
In
both Canada and the U.S., the primary healthcare service sector in which we operate is highly competitive. Specific to both our clinic
and eldercare operations, with a finite number of patients and corporate clients, companies providing multidisciplinary primary health
care services operate within an overlapping patient and client landscape.
Our
principal competitors include other multidisciplinary primary healthcare providers, clinics, pharmacies, other micro clinic-oriented
facilities, hospitals, and general primary care facilities. An important part of our business strategy is to continue making targeted
acquisitions of other multidisciplinary primary healthcare providers. However, reduced capacity, the passage of healthcare parity legislation,
and increased demand for multidisciplinary primary healthcare related services and products are likely to attract other potential buyers,
including diversified healthcare companies, other pure-play multidisciplinary primary healthcare providers, companies, and private equity
firms.
In
addition to the competition we face for acquisitions, we must also compete for patients. Patients are referred to our multidisciplinary
primary healthcare facilities through a number of different sources, including healthcare practitioners, public programs, other treatment
facilities, insurance providers, legal practitioners, and word of mouth from previously treated patients and their families, among others.
These referral sources may instead refer patients to other providers of services similar to ours.
There
is additional competition from non-traditional healthcare providers, such as holistic and Eastern medicine-based clinics. We believe
we can successfully compete based on providing high-quality specialized multidisciplinary primary health care services, products, meaningful
interconnected technology applications, competitive pricing, building and maintaining a solid reputation and our caregiver's devotion
to maintaining the highest quality patient satisfaction.
Health
Insurance Plans
Additionally,
our ability to effectively compete for patients is impacted by commercial and managed care payor programs that influence patient choice
by offering health insurance plans that restrict patient choice of provider.
Canadian
Health Care System
Our
competition will also be the Canadian health care system which is a government sponsored system that began in 1957, when Parliament approved
the Hospital Insurance and Diagnostics Services Act. The Act provided free acute hospital care, laboratory and radiological diagnostic
services to Canadians. By 1961, agreements were in place with all the provinces and 99% of Canadians had free access to the health care
services covered by the legislation. The Act was followed by the Medical Care Act of 1966 that provided free access to physician services.
By 1972, each province had established its own system of free access to physician services. The federal government shared in the funding.
In 1984, the Government of Canada passed the Canada Health Act (CHA). The Canada Health Act created a publicly administered health care
system that is comprehensive, universal and accessible. All medically necessary procedures are provided free of charge. The system provides
diagnostic, treatment and preventive services regardless of income level or station in life. Access to care is not based on health status
or ability to pay. Coverage is portable between provinces and territories. We can give no assurance that we will be able to effectively
compete in this market.
93
Corporate
History
Novo
Integrated Sciences, Inc. was incorporated in Delaware on November 27, 2000, under the name Turbine Truck Engines, Inc. On February 20,
2008, Novo Integrated was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company's name was changed to Novo
Integrated Sciences, Inc.
Since
inception and through May 9, 2017, our activities and business operations were limited to raising capital, organizational matters and
the implementation of our business plan related to research, development, testing and commercialization of various alternative energy
technologies.
On
September 5, 2013, NHL was incorporated under the laws of Ontario province Canada. On September 16, 2013, Novo Assessments Inc., Novo
Community Care Inc, and Novo Healthnet Rehab Limited were formed, under the laws of Ontario province Canada, as wholly owned subsidiaries
of NHL. On September 20, 2013, Novo Community Care Inc.'s name was changed to Novo Peak Health Inc. On September 30, 2013, NHL
acquired substantially all the assets of the following operational Ontario Canada based entities, (i) Peak Health LTC Inc.; (ii) ICC
Healthnet Canada Inc. and its related companies; and (iii) Michael Gaynor Physiotherapy Professional Corporation, operating as Back on
Track. On November 18, 2014, Novo Healthnet Kemptville Centre, Inc., was formed under the laws of Ontario province Canada, with NHL owning
an 80% interest. On April 1, 2017, NHL purchased substantially all of the assets of APKA Health, an occupational therapy entity operating
in Ontario province Canada.
Acquisition
of Novo Healthnet Limited
On
April 25, 2017 (the "Effective Date"), the Company entered into a Share Exchange Agreement (the "Share Exchange Agreement")
by and between (i) the Company; (ii) NHL; (iii) ALMC-ASAP Holdings Inc. ("ALMC"); (iv) Michael Gaynor Family Trust (the "MGFT");
(v) 1218814 Ontario Inc. ("1218814"); and (vi) Michael Gaynor Physiotherapy Professional Corp.; and collectively ALMC, MGFT
and 1218814 herein referred to as "the NHL Shareholders"). Pursuant to the terms of the Share Exchange Agreement, the Company
agreed to acquire, from the NHL Shareholders, all of the shares of both common and preferred stock of NHL, held by the NHL Shareholders,
in exchange for the issuance by the Company, to the NHL Shareholders, shares of the Company's common stock, such that following
the closing of the Share Exchange Agreement, the NHL Shareholders would own 16,779,741 restricted shares of Company common stock, representing
85% of the issued and outstanding Company common stock, calculated including all granted and issued options or warrants to acquire the
Company common stock as of the Effective Date, but to exclude shares of Company common stock that are subject to a then-current Regulation
S Offering that was undertaking by the Company (the "Exchange").
On
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated Sciences, Inc.
Acquisition
of Executive Fitness Leaders
On
December 1, 2017, the Company, NHL and Executive Fitness Leaders, located in Ottawa Ontario Canada, entered into an Asset Purchase Agreement,
pursuant to which NHL acquired substantially all of the assets of Executive Fitness Leaders in exchange for the issuance, by the Company,
of 38,411 restricted shares of its common stock.
Formation
of Novomerica Health Group, Inc. in U.S.
On
November 3, 2017, Novomerica Health Group, Inc. was incorporated, under the laws of the state of Nevada, as a wholly owned subsidiary
of Novo Integrated Sciences, Inc. for the purpose of expanding the Company's operations into the United States.
Novo
Peak Health Inc. Amalgamated with NHL
On
September 25, 2018, Novo Peak Health, Inc. was amalgamated with Novo Healthnet Limited.
94
Assignment
of Joint Venture Agreement
On
January 7, 2019, 2478659 Ontario Ltd. ("247") and Kainai Cooperative ("Kainai") entered into a Joint Venture
Agreement (the "Joint Venture Agreement") for the purpose of developing, managing and arranging for financing of greenhouse
and farming projects involving hemp and cannabis cash crops on Kainai related lands, and developing additional infrastructure projects
creating jobs and food supply to local communities. On January 8, 2019, we and 247 entered into an Agreement of Transfer and Assignment,
pursuant to which 247 agreed to sell, assign and transfer to the Company all rights, contracts, contacts and any and all other assets
related in any way to the Joint Venture Agreement. Pursuant to the terms of the Joint Venture Agreement, as assigned to us, the parties
will work in a joint venture relationship with the Company providing the finance, development and operation of the project, including
sales, and Kainai providing the land and approvals for the development of the projects.
The
joint venture will distribute to the Company and Kainai all net proceeds after debt and principal servicing and repayment allocation,
as well as operating capital allotment, on a ratio equal to 80% to the Company and 20% to Kainai.
The
Joint Venture Agreement has an initial term of 50 years and Kainai may renew the Joint Venture Agreement within five years of the expiry
of the initial term upon mutual agreement.
On
January 30, 2019, pursuant to the terms of the Joint Venture Agreement, the Company issued 1,200,000 restricted common shares to 247
with a value of $21,600,000.
Cloud
DX
On
February 26, 2019, the Company entered into a Software License Agreement with Cloud DX, Inc., a medical device company, operating in
the United States and Canada that develops both hardware and related software for Remote Patient Monitoring Medical Technology Platform
and Chronic Care, that provides NHL with perpetual licensing rights to the Bundled Pulsewave PAD-1A USB Blood Pressure Device, related
software and up-to-date product releases. Additionally, the License Agreement provides NHL with conditional exclusive rights, over the
initial 5-year period, to sub-license and re-sell Bundled Pulsewave Devices and related software pursuant to the terms of the Software
License Agreement.
The
Cloud DX platform allows NHL to further expand on its patient care philosophy of maintaining an on-going continuous connection with its
patient community, beyond the traditional confines of a clinic, extending oversight of patient care and monitoring directly into the
patient's home through Remote Patient Monitoring Medical Technology Platform. The Cloud DX technology empowers a patient with real-time
vital sign information while maintaining a direct technology link from patient to clinician or medical practitioner. The transfer of
vital information from home to clinic or patient to clinician further allows our clinicians and practitioners to deliver non-redundant
diagnostic based proactive multidisciplinary primary health care.
Effective
with the re-opening of NHL's corporate clinics, post COVID-19 lockdown, we have launched Phase 1 of our Remote Patient Monitoring
Medical Technology Platform. Using the Cloud DX technology, as part of our clientele's check-in and daily screening process we
are collecting pertinent vital sign data for on-going analysis, comparison, and observation under the RPM application.
Additionally,
the Company has implemented a marketing and sales program to sub-license the Cloud DX technology to our Canadian affiliate clinic network
as well as other clinics and medically licensed providers throughout both Canada and the United States.
Acquisition
of Societe Professionnelle de Physiotherapie M Dignard, carrying on business as Action Plus Physiotherapy Rockland
On
July 22, 2019, the Company and Societe Professionnelle de Physiotherapie M Dignard, carrying on business as Action Plus Physiotherapy
Rockland and providing physiotherapy and related ancillary services ("APPR"), entered into an Asset Purchase Agreement ("APA")
pursuant to which APPR agreed to sell, assign and transfer to the Company, free and clear of all encumbrances, other than permitted encumbrances,
and the Company agreed to purchase from APPR all of APPR's right, title and interest in and to all of its assets, with the exception
of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto, whether
owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated.
95
Pursuant
to the terms of the APA, the purchase price is determined as six times APPR's purported EBITDA, equaling CAD$300,000, of which,
APPR (1) received a cash payment of CAD$175,000; and (2) was issued CAD$125,000 worth of the Company's common stock, par value
$0.001, as restricted common shares pursuant to an exemption from registration as set forth in Regulation S under the Securities Act
of 1933, as amended (the "Securities Act"). Pursuant to the terms of the APA, APPR was issued 8,456 restricted common shares
of the Company's common stock as consideration for the CAD$125,000 payment owed to APPR. On the business day immediately preceding
the closing date of the APA, determined as July 19, 2019, the CAD-to-USD conversion rate, per x-rates.com, was 0.7644 which converts
CAD$125,000 to $95,550 rounded to the nearest whole number dollar amount. Based on the determined 30-trading day closing average price
per share of $11.30, the calculated number of the Company's restricted common shares issued to APPR was 8,456, which includes rounding
the calculation up to the nearest whole number of shares.
The
transaction closed on July 22, 2019. The purchase of these assets was not considered significant for accounting purposes; therefore,
pro forma financial statements were not presented.
LA
Fitness U.S. License Agreement & Guaranty
On
September 24, 2019, Novomerica, a wholly owned subsidiary of the Company, entered into a Master Facility License Agreement with Fitness
International, LLC and Fitness & Sports Clubs, LLC (together with Fitness International, LLC, "LA Fitness U.S."). The
Master Facility License Agreement was amended on February 4, 2020, pursuant to the terms of that certain First Amendment to Master Facility
License Agreement between Novomerica and Fitness International, LLC ("U.S. License Agreement").
Pursuant
to the terms of the U.S. License Agreement, the parties agreed that from time to time as set forth in the U.S. License Agreement or as
the parties otherwise agree, Novomerica may wish to identify sublicensees to provide certain services in facilities operated by LA Fitness
U.S., and LA Fitness U.S. may desire to grant to such sublicenses the right to do the same. Upon execution of applicable documentation
as may be required by the U.S. License Agreement, the sublicensee (which may be Novomerica, if Novomerica desires to provide Services
(as hereinafter defined) itself) shall have the right, subject to the terms of the U.S. License Agreement, to (i) occupy and use, on
an exclusive basis, for the purposes of providing outpatient physical and/or occupational therapy as provided in the U.S. License Agreement
(the "Services"), with the applicable LA Fitness U.S. facility, and (ii) access and use, on a non-exclusive basis, for the
purpose of providing the Services, the applicable facility's equipment and a pool lane, and (iii) use, on a non-exclusive basis,
the applicable facility's common areas solely as necessary to access the facility's service area, equipment and a pool lane.
Pursuant
to the terms of the U.S. License Agreement, five separate initial licenses in Ohio were granted. Novomerica agreed to develop and open
for business (a) at least two of such facilities by June 30, 2020, (b) at least two additional facilities by September 30, 2020, and
(c) the final remaining facility by December 31, 2020 ("U.S. Development Schedule"). Pursuant to the terms of the U.S. License
Agreement, in the event that Novomerica fails to meet the U.S. Development Schedule, the initial licenses that Novomerica has developed
and opened for business will remain unaffected; however, Novomerica will lose the right to develop the remaining licenses.
With
respect to each license granted under the U.S. License Agreement, for the period beginning as of the commencement date of each such license
and continuing until the expiration or earlier termination of such license, Novomerica shall pay to LA Fitness U.S. a monthly payment
in an agreed upon amount.
Unless
sooner terminated as provided in the U.S. License Agreement, the term of the U.S. License Agreement shall expire simultaneously with
the expiration of earlier termination of the License Term (as such term is defined in the U.S. License Agreement) of the last remaining
license granted under the U.S. License Agreement.
Pursuant
to the terms of the U.S. License Agreement, the Company entered into that certain Guaranty Agreement (the "U.S. Guaranty")
dated September 24, 2019 by and between the Company and LA Fitness U.S. Pursuant to the terms of the U.S. Guaranty, the Company irrevocably
guaranteed the full, unconditional and prompt payment and performance of all of Novomerica's obligations and liabilities under
the U.S. License Agreement.
96
In
March 2020, as a result of guidelines issued by local, state, and federal authorities due to the COVID-19 pandemic, LA Fitness U.S. closed
all facilities nationwide. As a result, all contractual terms and conditions of our U.S. License Agreement are on hold, with intent to
amend the U.S. License Agreement and its timelines once "normal" activity resumes in the LA Fitness U.S. facilities. We cannot
guarantee that the (relevant) License Agreement will be amended to allow for an extension of its timeline. Currently, under both government
and internal corporate directives, LA Fitness U.S. is cautiously opening certain facilities to limited access and services. Opening of
our micro-clinic facilities may vary from state to state; however, our model plan to partner and sub-license with existing local clinic
ownership to launch and operate each LA Fitness U.S. based micro-clinic remains intact.
Due
to the ever-changing conditions surrounding the re-opening of LA Fitness U.S. facilities, we are unable to verify our schedule to commence
opening our micro-clinics, but we are tentatively planning on a target of early 2023. Furthermore, in our discussions with LA Fitness
U.S., all parties agree that the pandemic has created renewed awareness of health wellness as a lifestyle rather than as a treatment.
LA Fitness U.S. continues to indicate the desire to continue our contractual agreements upon LA Fitness U.S. re-opening facilities post-pandemic.
We believe that the addition of our micro-clinics to LA Fitness U.S. facilities further enhances the benefits available to the facilities'
membership by providing direct access to certain multidimensional primary healthcare services.
LA
Fitness Canada Amended and Restated License Agreement & Amended and Restated Guaranty
On
December 15, 2021, NHL entered into an Amended and Restated Master Facility License Agreement (the "Amended and Restated Canada
License Agreement") with LAF Canada Company ("LA Fitness Canada"). The Amended and Restated Canada License Agreement
had the effect of (i) removing NHL's obligation to develop and open a certain number of facilities within certain designated time
periods; and (ii) revising the default provisions such that certain defaults will result only in termination with respect to a specific
facility, rather than of the license itself. As a result of the Amended and Restated Canada License Agreement, NHL may continue to develop
and open additional facilities for business.
Pursuant
to the terms of the Amended and Restated Canada License Agreement, the Company entered into that certain Guaranty Agreement (the "Canada
Guaranty") dated December 15, 2021 by and between the Company, Fitness International, LLC and LA Fitness Canada, pursuant to which
the Company irrevocably guaranteed the full, unconditional, and prompt payment and performance of all of NHL's obligations and
liabilities under the Amended and Restated Canada License Agreement.
Intellectual
Property Asset Purchase Agreement
On
December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the "APA") by and
between the Company and 2731861 Ontario Corp. (the "Seller"), pursuant to which the Company agreed to purchase, and Seller
agreed to sell (the "Acquisition"), proprietary designs for an innovative cannabis dosing device, in addition to designs,
plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business
under the regulations of Health Canada (the "Intellectual Property"). Pursuant to the terms of the APA, the purchase price
of the Intellectual Property is 800,000 shares of restricted common stock of the Company. The Acquisition closed on December 17, 2019.
Joint
Venture Agreement
On
December 19, 2019, the Company entered into that certain Joint Venture Agreement (the "JV Agreement") between the Company
and Harvest Gold Farms Inc. ("HGF") relating to the development, management and arrangement of medicinal farming projects
involving hemp and cannabis cash crops (the "Project"). Pursuant to the terms of the JV Agreement, the parties agreed to
work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and HGF
providing the land, farming expertise, biomass and necessary approvals for the development of the Project.
The
initial term of the JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective date
of the JV Agreement. The Company and HGF may renew the JV Agreement within two years of the expiration of the initial term upon mutual
understanding.
97
Each
of the parties agreed to contribute to the start-up of the joint venture (the "JV") as follows:
●
The
    Company:
○
Complete
    and finalize a business plan and layout plans, a detailed procurement project binder and an implementation and roll-out plan.
○
Make
    arrangements for construction and financing options of any facilities required for the profitable farming of medicinal crops or related
    facilities.
○
Direct
    project finance model and selection of engineering, procurement, construction contracts and management service providers.
○
Arrange
    for product purchase contracts.
●
HGF:
○
Provide
    the land and approvals for greenhouse (if necessary), open field farming and other facilities as required.
○
Arrange
    for all required titled land for greenhouses and outdoor agriculture platforms.
○
Arrange
    for all building permits, environmental approvals and HGF internal approvals including confirmation of tax-free JV status for the
    duration of the proposal (if possible).
○
Provide
    elite farming expertise for the purposes of maximizing potential profits, inclusive of harvesting techniques and process flow and
    engineering.
Pursuant
to the terms of the JV Agreement, the Company agreed to maintain all financial records (in U.S. GAAP) of the JV, to provide quarterly
and annual reporting to all JV stakeholders, and to assign and direct operational staff from onset to agreement termination. The Company
agreed to pay HGF 30% of net JV income on an annual basis commencing 12 months after the first full 12-month revenue period, and to purchase
product from the JV at a price of cost plus 5%.
In
addition, the Company agreed to issue 200,000 shares of Company common stock upon achievement of $25,000,000 of net profit by the JV
each fiscal year. Such common stock will be delivered to HGF via Novo Healthnet Limited exchangeable preferred shares. Any Company common
stock issued to HGF will be subject to pro-rata adjustment in the event that the Company approves, prior to the issuance date, any forward
stock split, reverse stock split or other capitalization restructure.
HGF
agreed, among other things, to grow medicinal agriculture crop at the highest standard, subject to independent third party biomass testing,
in the most profitable manner while maintaining the standards of excellence required to maintain elite status, and to provide a minimum
of 7,000 acres for the Primary Project. All staffing, including but not limited to, management, specialized or general labor requirements
for farming will be the sole responsibility of HGF.
Asset
Purchase Agreement to Acquire Generic Primary and Sub-primary Drug Formulations
On
December 11, 2020, the Company and 2794512 Ontario Ltd., an Ontario Canada corporation, entered into an Asset Purchase Agreement pursuant
to which the Company acquired generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical
reference products related to usage as injectables, ophthalmic, and topical applications. In consideration, the Company issued 240,000
restricted shares of common stock that were valued at $876,000.
98
Reverse
Stock Split
On
February 1, 2021, we effected a 1-for-10 reverse stock split of our common stock. We implemented the reverse stock split in connection
with our Nasdaq application. The reverse stock split was an action intended to fulfill the stock price requirements for listing on Nasdaq.
As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were exchanged for one share of common
stock, with any fractional shares being rounded up to the next higher whole share. The reverse stock split was approved by the Company's
Board of Directors and by stockholders holding a majority of the Company's voting power.
Approval
of Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan
Our
Board of Directors and shareholders adopted and approved on February 9, 2021, the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan, effective February 9, 2021 (the "Plan"), under which stock options, restricted stock, stock appreciation
rights, phantom stock and performance awards may be granted to officers, directors, employees and consultants. As of the date of this
prospectus, 4,500,000 of common stock are reserved for issuance under the Plan.
Shelf
Registration Statement
On
March 22, 2021, the SEC declared effective the Company's shelf registration statement on Form S-3 (File No. 333-254278) (the "Form
S-3") originally filed on March 15, 2021. The Form S-3 is a shelf registration statement relating to (i) the offer from time to
time of securities having a maximum aggregate offering price of $75,000,000, and (ii) the resale by certain selling stockholders of up
to an aggregate of 597,352 shares of the Company's common stock.
Completion
of $8 Million Registered Direct Offering and Concurrent Private Placement for Warrants
On
April 13, 2021, the Company completed the closing pursuant to a securities purchase agreement with certain accredited institutional investors
to purchase approximately $8,000,000 of its common stock in a registered direct offering under the Form S-3 and warrants to purchase
common stock in a concurrent private placement. The combined purchase price for one share of common stock and one warrant is $3.35.
Medical
Advisory Board
In
April 2021, the Company formed a Medical Advisory Board. The initial members of the Medical Advisory Board are Dr. Joseph M. Chalil,
Dr. Michael G. Muhonen, and Dr. Zach P. Zachariah. The goal of the Medical Advisory Board is to provide the Company with important insight
and expertise as the Company expands its personalized consumer engagement across all aspects of the patient/practitioner relationship
through the integration of medical technology, advanced therapeutics, and rehabilitative sciences.
Acquisition
of PRO-DIP, LLC
On
May 24, 2021, the Company completed the acquisition of PRO-DIP, a New York state limited liability company in the business of providing
nutritional oral energy and medicinal supplement pouches through a proprietary process, under the terms and conditions of a Share Exchange
Agreement, dated May 11, 2021, resulting in PRO-DIP being a wholly owned subsidiary of the Company. The Company issued 189,796 restricted
shares of common stock and $10,000 in cash as full consideration for the transaction.
Acquisition
of Acenzia Inc.
On
May 28, 2021, the Company and NHL entered into a Share Exchange Agreement (the "ACZ SEA") by and among the Company and NHL,
on the one hand, and Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau, on
the other hand (collectively the "ACZ Shareholders"). On June 24, 2021, pursuant to the terms of the ACZ SEA, the acquisition
of Acenzia by NHL closed. The closing purchase price may be adjusted within 90 days of the closing date pending completion of an audit
and working capital requirement provisions (the "Post-Closing Purchase Price Adjustment"). On October 22, 2021, the parties
(i) set the final Purchase Price, as determined by the Post-Closing Purchase Price Adjustment, at a value of $14,162,795, and (ii) agreed
to the issuance of that number of NHL Exchangeable Shares (as defined in the ACZ SEA) exchangeable into 3,622,199 restricted shares of
Company common stock at an agreed upon price of $3.91 allotted for the ACZ Shareholders as provided for in the ACZ SEA. The price of
the Company's common stock on the closing date was $2.55; therefore the purchase price for accounting purposes was $9,236,607.
99
Resale
Registration Statement on Form S-3
On
June 8, 2021, the Company filed a registration statement on Form S-3 (SEC File No. 333-256892) relating to the sale of an aggregate of
2,388,050 shares of the Company's common stock by the selling stockholders identified in the prospectus that forms a part of the
registration statement. The shares are issuable upon the exercise of warrants purchased by the selling stockholders in a private placement
transaction exempt from registration under Section 4(a)(2) of the Securities Act of 1933, as amended (the "Securities Act"),
pursuant to a Securities Purchase Agreement dated April 9, 2021. The registration statement was declared effective by the SEC on June
15, 2021.
Robert
Mattacchione Executive Agreement
On
June 18, 2021, the Company entered into an executive agreement (the "June 2021 Mattacchione Agreement") with GPE Global Holdings
Inc., an entity controlled by Robert Mattacchione and through which Mr. Mattacchione agreed to provide services to the Company ("GPE").
See Part III, Item 11, "Executive Compensation" for additional information regarding the June 2021 Mattacchione Agreement.
Christopher
David Appointment as Chief Operating Officer & Employment Agreement
On
June 18, 2021, the Company entered into an employment agreement (the "June 2021 David Agreement") with Christopher David,
the Company's then-President and a member of the Company's Board of Directors. Pursuant to the terms of the June 2021 David
Agreement, Mr. David agreed to serve as the Company's President and Chief Operating Officer. See Part III, Item 11, "Executive
Compensation" for additional information regarding the June 2021 David Agreement.
Letter
of Intent to Acquire Pharmacies
On
August 30, 2021, the Company entered into a non-binding letter of intent to acquire seven pharmacies in the United States. The acquisition
of seven pharmacies, which collectively generated approximately $55 million in annualized revenue in 2020, would establish the Company's
footprint in the U.S. with locations in Florida, Virginia, and Arizona. The Company believes that the daily patient interaction will
allow it to leverage its telehealth platform, mobile application (NovoConnect), on-site diagnostic capabilities such as Zgraft, and customized
nutrition and wellness product offerings, establishing the Company as a vertically integrated, multidisciplinary health care provider.
The proposed all-stock transactions contemplate the acquisition, by the Company, of a 50% interest in each pharmacy. The Company expects
to negotiate and enter into definitive agreements and to close the acquisitions during the second half of 2022.
MiTelemed+
On
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the "MiTelemed+ JV") with EK-Tech Solutions Inc.
("EK-Tech") to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation ("MiTelemed+"),
to operate, support, and expand access and functionality of EK-Tech's enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$1,500,000, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for 185,000 restricted shares of Company's common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV. The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech. As of May 31, 2022, the terms and conditions for the exchange of the NHL Exchangeable Special Shares
had not been met.
100
Terragenx
Share Exchange
On
November 17, 2021, the Company and NHL entered into that certain Share Exchange Agreement (the "Terra SEA"), dated as of
November 17, 2021, by and among the Company, NHL, Terragenx Inc. ("Terra"), TMS Inc. ("TMS"), Shawn Mullins,
Claude Fournier, and The Coles Optimum Health and Vitality Trust ("COHV" and collectively with TMS, Mr. Mullins and Mr. Fournier,
the "Terra Shareholders"). Collectively, the Terra Shareholders own 91% of the outstanding shares of Terra (the "Terra
Purchased Shares").
Pursuant
to the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the "Purchase Price")
of CAD$500,000 (approximately $398,050) (the "Exchange"). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company's common stock
(the "NHL Exchangeable Shares"). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $3.35.
The
Exchange closed on November 17, 2021. At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of 910 shares
of Terra common stock, representing 91% of Terra's outstanding shares, and (ii) a total of 100 NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of 118,821 restricted shares of the Company's
common stock. As a result of the Exchange, NHL has 91% ownership of Terra and full control of the Terra business.
In
addition, the Company will issue 500,000 shares of the Company's common stock to Terry Mullins as part of an employment agreement
that is considered part of the purchase price. The price of the Company's common stock on the closing date was $1.59; therefore
the purchase price for accounting purposes was $983,925. The Company acquired Terragenx to complement several of the Company's
growth initiatives including (i) to build a health science related IP portfolio, and (ii) through either acquisition, internal development,
or third-party licensing distribute effective, personalized health and wellness product solutions allowing for the customization of patient
preventative care remedies and over-the-counter preventative and maintenance care solutions. From the date of acquisition until May 31,
2022, Terragenx had revenues of $1,521,348 and a net loss of $115,427.
The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date.
Mullins
Asset Purchase Agreement
On
November 17, 2021, the Company entered into that certain Asset Purchase Agreement (the "Mullins APA"), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins' right, title and interest in and to certain assets directly and indirectly related
to any and all iodine-based related products and technologies as specified in the Mullins APA (the "Mullins IP Assets"),
in exchange for a purchase price of CAD$2,500,000 (approximately $1,967,850) which is to be paid as follows:
a.
CAD$2,000,000
    (approximately $1,592,200) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the "Mullins IP Assets CAD$2m Shares"), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration and approval for all Mullins IP Assets, and
b.
CAD$500,000
    (approximately $398,050) is to be issued in the form of 118,821 restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA
All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $3.35 per share. The price of
the Company's common stock on the closing date was $1.59; therefore the purchase price for assets acquired (intellectual property)
by the payment of item (a) above was $755,701 and item (b) above was $188,925. The purchase price for item (a) above has been recorded
as a contingent liability at fair value in the accompanying unaudited condensed consolidated balance sheets since the conditions for
payment have not been met as of May 31, 2022. The amounts assigned to assets acquired are provisional. Therefore, this may result in
future adjustments to the provisional amounts as information is obtained about facts and circumstances that existed at the acquisition
date.
101
In
addition, the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.
The
Mullins APA includes customary representations and warranties and closing conditions.
Jefferson
Street Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Jefferson SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC ("Jefferson"). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
1,000,000 restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $750,000 (the
"Jefferson Purchase Price").
Pursuant
to the terms of the Jefferson SPA, on November 17, 2021, Terra issued to Jefferson a secured convertible promissory note (the "Jefferson
Note") with a maturity date of May 17, 2022 (the "Maturity Date"), in the principal amount of $937,500. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $937,500 (the
"Principal Amount"), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the "OID"),
and to pay interest on the Principal Amount at the rate of 1% per annum.
Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (ii) the maximum rate allowed by law.
Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company's
common stock at a conversion price of $3.35 per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson's election, on not less than 61 days' prior notice
to the Company.
On
November 17, 2021, Jefferson paid the Jefferson Purchase Price of $750,000 in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.
Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.
Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company's behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson's discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:
●
At
    Jefferson's option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.
●
All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.
●
Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.
102
The
Jefferson SPA and the Jefferson Note contain customary events of default relating to, among other things, payment defaults, breach of
representations and warranties, and breach of provisions of the Jefferson Note or Jefferson SPA.
Jefferson
Street Capital Promissory Notes Payment and Extension
On
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $1.875 million convertible notes
for a payment of $192,188. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to November 29, 2022 with
a principal amount face value of $937,500 and interest rate that shall accrue at a rate equal to one percent per annum.
Jefferson
Street Capital Common Stock Purchase Warrant
Also
on November 17, 2021, pursuant to the terms of the Jefferson SPA, the Company issued to Jefferson a common stock purchase warrant (the
"Jefferson Warrant") for the purchase of 111,940 shares of the Company's common stock. The per share exercise price
under the Jefferson Warrant is, subject to adjustment as described therein, $3.35. The Jefferson Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.
The
foregoing summary of the material terms of the Jefferson Warrant is not complete and is qualified in its entirety by reference to the
full text of the Jefferson Warrant, a copy of which is filed herewith as Exhibit 10.5 and incorporated herein by reference.
Platinum
Point Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Platinum SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC ("Platinum"). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum 1,000,000
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $750,000 (the "Platinum
Purchase Price").
Pursuant
to the terms of the Platinum SPA, on November 17, 2021, Terra issued to Platinum a secured convertible promissory note (the "Platinum
Note") with a maturity date of May 17, 2022 (the "Maturity Date"), in the principal amount of $937,500. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $937,500 (the "Platinum
Principal Amount"), with a purchase price of $750,000 plus an original issue discount in the amount of $187,500 (the "OID"),
and to pay interest on the Principal Amount at the rate of 1% per annum.
On
June 1, 2022, the Company paid the balance owed on the Platinum Point Note for an aggregate payment of $948,874, including all principal
and interest owed.
Platinum
Point Capital Common Stock Purchase Warrant
Also
on November 17, 2021, pursuant to the terms of the Platinum SPA, the Company issued to Platinum a common stock purchase warrant (the
"Platinum Warrant") for the purchase of 111,940 shares of the Company's common stock. The per share exercise price
under the Platinum Warrant is, subject to adjustment as described therein, $3.35. The Platinum Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.
103
December
2021 Registered Direct Offering
On
December 14, 2021, the Company entered into a Securities Purchase Agreement with an accredited institutional investor (the "Purchaser")
pursuant to which the Company agreed to issue to the Purchaser and the Purchaser agreed to purchase (the "Purchase"), in
a registered direct offering, (i) $16,666,666 aggregate principal amount of the Company's senior secured convertible notes, which
notes are convertible into shares of the Company's common stock, under certain conditions (the "Notes"); and (ii) warrants
to purchase up to 5,833,334 shares of the Company's common stock (the "Warrants"). The securities, including up to
68,557,248 shares of common stock issuable upon conversion under the Notes and up to 5,833,334 shares of common stock issuable upon exercise
of the Warrants, are being offered by the Company pursuant to an effective shelf registration statement on Form S-3 (File No. 333-254278),
which was declared effective by the SEC on March 22, 2021. The Purchase closed on December 14, 2021.
The
Notes have an original issue discount of 10%, resulting in gross proceeds to the Company of $15,000,000. The Notes bear interest of 5%
per annum and mature on June 14, 2023, unless earlier converted or redeemed, subject to the right of the Purchaser to extend the date
under certain circumstances. The Company will make monthly payments on the first business day of each month commencing on the calendar
month immediately following the sixth month anniversary of the issuance of the Notes through June 14, 2023, the maturity date, consisting
of an amortizing portion of the principal of each Note equal to $1,388,888 and accrued and unpaid interest and late charges on the Notes.
All amounts due under the Notes are convertible at any time, in whole or in part, at the holder's option, into common stock at
the initial conversion price of $2.00, which conversion price is subject to certain adjustments; provided, however, that the Notes have
a 9.99% equity blocker. If an event of default occurs, the holder may convert all, or any part, of the principal amount of a Note and
all accrued and unpaid interest and late charge at an alternate conversion price, as described in the Notes. Subject to certain conditions,
the Company has the right to redeem all, but not less than all, of the remaining principal amount of the Notes and all accrued and unpaid
interest and late charges in cash at a price equal to 135% of the amount being redeemed.
The
Warrants are exercisable at an exercise price of $2.00 per share and expire on the fourth year anniversary of December 14, 2021, the
initial issuance date of the Warrants.
Share
Exchange Agreement to Acquire 50.1% of 12858461 Canada Corp.
On
March 1, 2022, the Company and NHL completed a Share Exchange Agreement (the "1285 SEA") with 12858461 Canada Corp. ("1285"),
a Canada federal corporation in the business of providing clinic-based physiotherapy and related ancillary services and products, and
Prashant A. Jani, a Canadian citizen and sole shareholder of 1285 (the "1285 Shareholder"), to acquire 50.1% ownership of
1285 for a purchase price of $68,000 (the "1285 Purchase Price") paid with the issuance, by NHL to the 1285 Shareholder,
of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of exchange into an allotment of 17,000
restricted shares of the Company's common stock (the "Parent 1285 SEA Shares") at the determination of the 1285 Shareholder.
The number of Parent 1285 SEA Shares was calculated by dividing the 1285 Purchase Price by $4.00 per share.
Asset
Purchase Agreement with Poling Taddeo Hovius Physiotherapy Professional Corp., operating as Fairway Physiotherapy and Sports Injury Clinic
On
March 1, 2022, the Company and NHL completed an Asset Purchase Agreement (the "PTHPC APA") with Poling Taddeo Hovius Physiotherapy
Professional Corp. ("PTHPC"), operating a clinic-based physiotherapy, rehabilitative, and related ancillary services and
products business known as Fairway Physiotherapy and Sports Injury Clinic ("FAIR"), and Jason Taddeo, a Canadian citizen
and the sole shareholder of PTHPC (the "PTHPC Shareholder"), Under the terms and conditions of the PTHPC APA, PTHPC agreed
to sell, assign and transfer to NHL, free and clear of all encumbrances, other than permitted encumbrances, and NHL agreed to purchase
from PTHPC all of PTHPC's right, title and interest in and to all of its assets related to FAIR and the FAIR Business, with the
exception of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto,
whether owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated. Under the
terms and conditions of the PTHPC APA, the purchase price is $627,000 (the "FAIR Purchase Price") paid with the issuance,
by NHL to the PTHPC Shareholder, of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of
exchange into an allotment of 156,750 restricted shares of the Company's common stock (the "Parent PTHPC APA Shares")
at the determination of the PTHPC Shareholder. The number of Parent PTHPC APA Shares was calculated by dividing the FAIR Purchase Price
by $4.00 per share.
104
PRO-DIP
Patent Issued
On
March 15, 2022, PRO-DIP was issued U.S. Patent No. 11,273,965 by the U.S. Patent and Trademark Office. The '965 patent relates
to PRO-DIP's novel technology for manufacturing its oral supplement pouches.
Membership
Interest Purchase Agreement with Clinical Consultants International LLC
On
March 17, 2022, the Company entered into a Membership Interest Purchase Agreement (the "CCI Agreement") by and among the
Company, Clinical Consultants International LLC ("CCI"), each of the members of CCI (the "Members"), and Dr.
Joseph Chalil as the representative of the Members.
Pursuant
to the terms of the CCI Agreement, the parties agreed to enter into a business combination transaction (the "CCI Acquisition"),
pursuant to which, among other things, the Members will sell and assign to the Company all of their membership interests of CCI, in exchange
for a total of 800,000 restricted shares of the Company's common stock (the "Exchange Shares"). The Exchange Shares
will be apportioned among the Members pro rata based on their respective membership interest ownership percentage of CCI. Following the
closing of the CCI Acquisition (the "Closing"), the Company will own 100% of the issued and outstanding membership interests
of CCI, and the Members or their designees will collectively own 800,000 restricted shares of the Company's common stock. The 800,000
restricted shares of common stock were issued on April 7, 2022.
Pursuant
to the terms of the CCI Agreement, the Company agreed to (i) name, at the Closing, Dr. Chalil as the Chief Medical Officer of the Company
and the President of Novomerica Healthcare Group, Inc., which is a wholly owned subsidiary of the Company, (ii) enter into an employment
agreement with Dr. Chalil, and (iii) name Dr. Chalil to the Company's Board of Directors.
The
CCI Agreement may be terminated under certain customary and limited circumstances prior to the Closing, including by either party if
the conditions to Closing of an opposing party have not been satisfied or waived by the applicable party on or prior to April 15, 2022.
The CCI Acquisition closed on April 5, 2022. See "—Closing of CCI Acquisition" below.
Restricted
Stock Issuance for 2-year Independent Contractor Agreements
On
March 18, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement.
On
March 18, 2022, the Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement.
Closing
of CCI Acquisition
On
April 5, 2022, the CCI Acquisition closed. As a result, immediately after the Closing on April 5, 2022, the Company owned 100% of the
issued and outstanding membership interests of CCI. On April 7, 2022, the Company issued an aggregate of 800,000 restricted shares of
the Company's common stock to the Members in connection with the CCI Acquisition and pursuant to the terms of the CCI Agreement.
Appointment
of Dr. Chalil as the Company's Chief Medical Officer and President of Novomerica Healthcare Group, Inc.
In
connection with the closing of the CCI Acquisition and pursuant to the terms of the CCI Agreement, on April 5, 2022, the Company named
Dr. Chalil as the Company's Chief Medical Officer, and the President of Novomerica Healthcare Group, Inc., a wholly owned subsidiary
of the Company formed for expansion of certain medically related business in the U.S. ("NHG"). Pursuant to the terms of the
CCI Agreement, the Company expects to appoint Dr. Chalil as a member of the Company's Board of Directors in the near future.
105
Chalil
Employment Agreement
In
connection with Dr. Chalil's appointment as the Company's Chief Medical Officer and NHG's President, the Company entered
into an executive agreement (the "Chalil Agreement") with Dr. Chalil on April 5, 2022. Pursuant to the terms of the Chalil
Agreement, the Company agreed to pay Dr. Chalil an annual base salary of $400,000. In addition, the Company agreed to pay Dr. Chalil
an amount equal to 10% of the net income of CCI in excess of $450,000 for each calendar year during the term of the Chalil Agreement
(the "Revenue Share Payment").
Dr.
Chalil will also receive bonuses based on increases in the Company's market cap valuation ("MCV") from the date of
the Chalil Agreement, with the following milestone bonus parameters:
(a)
For
    each and every $50 million Company MCV increase sustained for a period of not less than 30 days (the "50M Bonus Event"),
    Dr. Chalil will receive $250,000, or 0.5% of $50 million, in Company common stock. For the sake of clarity, Dr. Chalil will only
    be issued compensation based on $50 million MCV increments; there will be no compensation issued for anything above $50 million until
    the subsequent $50 million MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event
    stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested
    by Dr. Chalil, and held as an allocation to Dr. Chalil, until the requisition date as provided in writing, by Dr. Chalil, to the
    Company, and (ii) 50% registered shares from the Company's current active incentive plan within 30 days of the respective 50M
    Bonus Event.
(b)
Upon
    the Company sustaining a MCV of $2 billion for no less than 30 days (the "2B Bonus Event"), Dr. Chalil will receive $20
    million, or 1% of $2 billion, in restricted shares of Company common stock. The 2B Bonus Event stock will be issued within 30 days
    of the 2B Bonus Event or at a later date as requested by Dr. Chalil, and held as an allocation to Dr. Chalil, until Dr. Chalil provides
    the Company with written instructions requesting the specific stock issuance date.
(c)
For
    each additional $1 billion MCV, beyond the 2B Bonus Event and commencing when the Company MCV reaches $3 billion sustained for no
    less than 30 days, Dr. Chalil will receive $10 million, or 1% of $1 billion, in restricted shares of the Company's common stock.
    Dr. Chalil may choose to have this stock issued within 30 days of each additional $1 billion MCV event or at a later date as requested
    by Dr. Chalil, and held as an allocation to Dr. Chalil, until Dr. Chalil provides the Company with written instructions requesting
    the specific stock issuance date.
The
Company may also issue to Dr. Chalil equity awards as determined by the Board of Directors.
The
term of the Chalil Agreement ends on the earlier of (i) April 5, 2025, and (ii) the time of the termination of Dr. Chalil's employment
pursuant to the terms of the Chalil Agreement. The term of the Chalil Agreement will be automatically extended for one or more additional
terms of one year each unless either party provided notice to the other party of their desire to not renew at least 30 days prior to
expiration of the then-current term.
The
Company may terminate the Chalil Agreement at any time for Cause (as defined in the Chalil Agreement) or without Cause, and Dr. Chalil
may terminate the Chalil Agreement at any time with or without Good Reason (as defined in the Chalil Agreement. If the Company terminates
the Chalil Agreement without Cause or Dr. Chalil terminates the Chalil Agreement with Good Reason, (i) the Company will pay to Dr. Chalil
any base salary, bonuses, and benefits then owed or accrued, and any unreimbursed expenses incurred by Dr. Chalil in each case through
the termination date; (ii) the Company will pay to Dr. Chalil, in one lump sum, an amount equal to the greater of (1) the base salary
that would have been paid to Dr. Chalil for the remainder of the then-current term, and (2) the total base salary that would have been
paid to Dr. Chalil for a one year period based on the base salary as of the date of termination, and the Revenue Share Payment for the
calendar year in which such termination occurs; and (iii) anyprice allocation at fair value is below.
106
Recent
Developments
Coronavirus
(COVID-19)
In
December 2019, a novel strain of coronavirus (COVID-19)
emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19 pandemic having been reported throughout both Canada
and the United States, certain national, provincial, state and local governmental authorities issued proclamations and/or directives
aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company closed all corporate clinics for all in-clinic
non-essential services to protect the health and safety of its employees, partners, and patients. Commencing in May 2020, the Company
was able to begin providing some services, and was fully operational again in June 2020. As of May 31, 2022, all corporate clinics were
open and fully operational, with staffing shortages in some facilities due to ongoing COVID-19 residual impact, while following all mandated
guidelines and protocols from Health Canada, the Ontario Ministry of Health, and the respective disciplines' regulatory Colleges
to ensure a safe treatment environment for our staff and clients, and our eldercare operations are fully operational. In addition, Acenzia,
Terragenx, PRO-DIP, and CCI are open and fully operational, with staffing shortages due to ongoing COVID-19 residual impact, while following
all local, state, provincial, and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.
Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
The Company intends to commence pilot projects for each joint venture in the period ended August 31, 2022. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.
For
the quarter ended May 31, 2022, the Company's total revenue from all clinic and eldercare related contracted services was $2,199,889,
representing a 7.6% decrease of $181,085 compared to $2,380,974 during the same period in 2021. This decrease is primarily due to a COVID-19
surge in Ontario province Canada and COVID-19 staffing related shortages limiting clinic and eldercare patient-practitioner direct personal
interaction.
While
all of the Company's business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company's operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced operations.
Our
capital requirements going forward will consist of financing our operations until we are able to reach a level of revenues and gross
margins adequate to equal or exceed our ongoing operating expenses. We do not have any credit agreement or source of liquidity immediately
available to us.
Shelf
Registration Statement
On
April 28, 2022, the SEC declared effective the Company's shelf registration statement on Form S-3 (File No. 333-264360) (the "Form
S-3") originally filed on April 18, 2022. The Form S-3 is a shelf registration statement relating to the sale of 223,880 shares
of our common stock issuable to the selling stockholders upon exercise of certain warrants, currently held by the respective selling
stockholders, with an exercise price of $3.35 which expire on November 17, 2024.
Restricted
Stock Issuances
On
May 2, 2022, the Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April 20,
2022.
On
May 11, 2022, the Company issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated May
28, 2021 and closed on June 24, 2021.
107
Share
Issuance Under Registered Direct Offering of Convertible Notes
During
the three month period ended May 31, 2022, the Company issued 623,929 shares of common stock as consideration for payment of an aggregate
principal amount of $1,244,444 and an aggregate interest amount of $3,405 on the $16.66m+ convertible notes. The shares were issued pursuant
to an effective shelf registration statement on Form S-3 (File No. 333-254278), which was declared effective by the SEC on March 22,
2021.
Promissory
Notes Payment
On
June 1, 2022, the Company paid the balance owed on one of two Terragenx $1.875 million convertible notes for an aggregate payment of
$948,874, including all principal and interest owed.
Promissory
Notes Payment and Extension
On
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $1.875 million convertible notes
for a payment of $192,188. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to November 29, 2022 with
a principal amount face value of $937,500 and interest rate that shall accrue at a rate equal to one percent per annum.
Promissory
Note Amortization Payment
On
June 14, 2022, the Company made a cash payment in the aggregate amount of $1,391,589 for the monthly Amortization Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes.
Dalcourt
and Gaynor Board of Directors Compensation
On
June 29, 2022, the Board granted Pierre Dalcourt 250,000 shares of common stock pursuant to the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan registered on a Form S-8 filed by the Company with the Securities and Exchange Commission on February 19, 2021 (Commission
File No. 333-253289 (the "2021 Plan") as consideration for over 5-years of service to the Board without having received compensation.
On
June 29, 2022, the Board granted Michael Gaynor 50,000 shares of common stock pursuant to the 2021 Plan as consideration for over 5-years
of service to the Board without having received compensation.
BOD
and Committee Changes
Effective
June 30, 2022, Robert Oliva, Michael Gaynor and Pierre Dalcourt resigned as members of the Board of Directors. Also, effective June 30,
2022, (i) Sarfaraz Ali was appointed as a member of the Board of Directors; (ii) the size of the Board of Directors was reduced from
seven to five members. The Board of Directors has undertaken a review of Mr. Ali's independence and determined that Mr. Ali does
not have a material relationship with the Company that could compromise his ability to exercise independent judgment in carrying out
his responsibilities and that Mr. Ali is "independent" as that term is defined under the listing standards of The Nasdaq
Stock Market LLC. As a result, effective June 30, 2022, following the aforementioned Board changes, a majority of the Company's
Board of Directors is independent. As compensation for Mr. Ali's services as a director, it is expected that the Board will grant
to Mr. Ali common stock with a fair market value of $75,000. As of June 30, 2022, the Board consists of the following 5 members:
Robert
Mattacchione
Christopher
David
Alex
Flesias
Michael
Pope
Sarfaraz
Ali
Effective
June 30, 2022, the Board of Directors appointed Mr. Ali to serve as a member of the Audit Committee, the Compensation Committee and the
Nominating and Corporate Governance Committee. As of June 30, 2022, the Board committee chairs and members are as follows:
Audit
    Committee
Compensation
Committee
Nominating and Corporate
Governance Committee
Michael
    Pope
Chair
Member
Member
Sarfaraz
    Ali
Member
Chair
Member
Alex
    Flesias
Member
Member
Chair
108
Promissory
Note Payment
On
June 30, 2022, the Company paid the balance owed on an Acenzia promissory note for an aggregate payment of $5,300,000, including all
principal and interest owed.
Restricted
Stock Issuance for Independent Contractor Agreement
On
July 5, 2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement.
Promissory
Note Conversion
On
December 14, 2021, the Company issued to certain accredited institutional investors senior secured convertible notes, which notes are
convertible into shares of the Company's common stock, under certain conditions. On July 12, 2022, a note holder converted $25,000
in principal and $143 in interest of these notes resulting in the issuance, by the Company, of 12,572 shares of common stock to the noteholder.
The shares were issued on July 13, 2022.
Promissory
Note Amortization Payment
On
July 14, 2022, the Company made a cash payment in the aggregate amount of $1,474,496 for the monthly Amortization Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes.
Changes
in Certifying Accountant
On
July 27, 2022, SRCO Professional Corporation resigned as the Company's independent registered public accounting firm due to the
rapid growth of the Company and SRCO Professional Corporation's resource constraints. On July 27, 2022, the Company's Board
of Directors appointed Fruci & Associates II, PLLC as the Company's new independent registered public accounting firm.
Promissory
Note Amortization Payment
On
August 14, 2022, the Company made a cash payment in the aggregate amount of $1,441,470 for the monthly Amortization Payment pursuant
to the terms and conditions of the $16.66m+ convertible notes.
Government
Regulation and Health Care Regulation
Canada
In
Canada, some health care services are public, some are private and there are a number of different entities involved in regulating and
providing their delivery. While there is a perception that all health care in Canada is publicly funded, the publicly funded system is
generally restricted to "medically necessary" hospital and physician services, and provincial or territorial drug plans that
provide access to prescription drugs to residents over the age of 65 or those residents who rely on social assistance programs. Publicly
funded services are delivered through a combination of public and private providers and funding comes from the Canadian federal government,
which sets national standards, and the provincial and territorial governments, which regulates the delivery of services and determines
those services that are deemed "medically necessary" (i.e., publicly funded) within the context of their own unique fiscal
and political environment. In addition, there are a wide array of health products and services that are not subject to coverage under
the public health insurance plans that are provided on a private payer basis. See "Risks Related to our Multidisciplinary Primary
Health Care Business".
Federal/Provincial
Government Division of Power
As
is the case for many important industries and economic sectors, neither the federal, nor the provincial/territorial level of government
has exclusive jurisdiction over health. Instead, the Constitution Act, 1867, divides the legislative powers relevant to the regulation
of the delivery of health products and services between the federal and provincial levels of government.
109
The
federal government is responsible for regulating important aspects of various health industries or sectors including the regulation of
selling, importing, distributing and marketing of drugs and medical devices and maintains significant influence over health policy and
national objectives through the use of its spending power.
The
provincial/territorial level of government has comprehensive authority over the delivery of health care services. Other examples of provincial
responsibility include the regulation of hospitals and other health facilities, administration of health insurance plans, distribution
of prescription drugs and regulation of health professionals.
However,
many health industry sectors are subject to at least some degree of regulation or oversight by both levels of government.
Canada's
National Health Insurance Program
Canada's
"national" health insurance program, a publicly funded single-payer system often referred to as "Medicare," is
designed to ensure that all Canadian residents have universal access to medically necessary hospital and physician services through the
provincial and territorial health care insurance plans.
The
Canada Health Act
The
Canada Health Act is the federal legislation that provides the foundation for the Canadian health care system. The Act is administered
by Health Canada, the federal department with primary responsibility for maintaining and improving the health of Canadians. However,
neither the Canada Health Act nor Health Canada have direct authority to regulate the health insurance plans that give effect to the
publicly funded health insurance system that is in place across the country. Instead, the Act establishes certain values and principles
and sets out criteria and conditions that each publicly funded health insurance plan is required to meet in order to qualify for federal
funding through the Canada Health Transfer. As federal funding is critical to the ability to fund "medically necessary" hospital
and physician services, each provincial and territorial health insurance plan must satisfy the requirements of public administration;
universality; portability; comprehensiveness; and accessibility.
Notably,
these requirements relate only to funding and administration and establish broad principles rather than a prescriptive code. In addition,
the Canada Health Act is silent with respect to the delivery of health services and does not prohibit or discourage the delivery of insured
health services by the private sector. As a result, there is significant variation in the funding and administration of health insurance
plans from one jurisdiction to another. However, most provinces permit the delivery of a broad range of publicly funded health services
through a combination of both public and private providers. Indeed, many publicly funded services in Canada are privately delivered.
The
requirement that publicly funded health insurance plans be comprehensive requires that "medically necessary" hospital and
physician services be covered. If a service is determined to be "medically necessary" then the full cost of the service must
be covered by the public plan. However, the term is not defined and the services that must be covered are intentionally and broadly defined
in order to accommodate the ability of each province and territory to make its own coverage decisions within the context of its unique
fiscal and political environment. Typically, such decisions are made in consultation with the relevant medical associations in the jurisdiction.
However, determining whether a particular service is "medical necessary" is a determination that has both a fiscal and political
dimension. Ultimately, these coverage decisions are decisions about the allocation of scarce public resources.
The
products and services available to Canadians through the publicly funded health insurance system are supplemented by a wide array of
health products and services that are not, as a general matter, subject to coverage under the public health insurance plans. For example,
prescription drug coverage, dental services and vision care are generally provided on a private payer basis. However, many jurisdictions
provide coverage for these types of services to seniors and those who face financial or other barriers to privately funded health care.
There are also a growing number of providers that offer non-medically necessary ancillary health services. Examples include elective
surgical or cosmetic procedures.
110
Regulation
of Health Professionals and Health Facilities
Health
professionals and health care facilities are subject to federal laws of general application, but the regulation of such matters is largely
a matter of provincial jurisdiction.
Health
Professionals
Through
legislation, the provinces have delegated the regulation of health professionals to self-governing professional bodies (with varying
degrees of discretion). Such legislation generally seeks to protect the public through a combination of "input regulations"
that focus on who is entitled to provide a particular health service and "output regulations" that focus on the quality and
delivery of the service being provided. Such regulations also generally include conflict of interest (or anti-kickback) provisions, as
such matters are generally dealt with as part of the regulation of health professions rather than the regulation of health facilities.
Health
industry participants that offer a particular service need to understand how the service is regulated. If the service involves the performance
of a regulated or controlled act (i.e., acts that can only be performed by a particular category or categories of regulated health professionals
or their delegates) then the involvement of one or more duly qualified health professionals will likely be required. Also, it may be
necessary to implement certain protocols and procedures in order to comply with the requirements of the regulatory colleges that govern
the practices of any such professionals. Complying with such requirements can have significant commercial implications.
Health
Facilities
Operating
a regulated health facility can be challenging and often involves a degree of regulatory risk.
Residential
health care facilities other than hospitals, such as nursing homes, long-term care facilities, pharmacies, laboratories and specimen
collection clinics are, in most jurisdictions, privately owned and operated pursuant to provincial licenses and oversight. However, the
degree to which such health facilities and other providers are regulated generally depends on the nature of the products and services
being provided.
The
operation of health facilities by private sector entities still typically involves some element of reimbursement through public funds.
Where public funds are being used to acquire goods and services, additional accountability measures such as procurement requirements
often apply.
Regulation
of Drugs
The
process of obtaining marketing authorizations and approvals of prescription drugs is administered by Health Canada's Therapeutic
Products Directorate ("TPD").
The
TPD applies the Food and Drugs Act and the regulations applicable to prescription drugs to ensure that drug products sold in Canada are
safe and effective. No drug product can be offered for sale in Canada unless and until, after review, it is issued a marketing authorization
by Health Canada.
In
addition to its review of drug products, Health Canada is responsible for the ongoing monitoring of drug products being sold in Canada,
as well as the regulation of good manufacturing practices and establishment licenses, which are required in connection with the import,
manufacture, distribution and/or sale of drug products.
The
Patented Medicines Prices Review Board
The
Patented Medicines Prices Review Board ("PMPRB") is an independent quasi-judicial body created in 1987 under amendments to
the Patent Act. The PMPRB is responsible for regulating the prices that patentees charge for prescription and non-prescription patented
drugs sold in Canada. Based on a review of the information required to be filed by a patentee, the PMPRB considers whether the price
of a medicine appears excessive based on certain factors including: (i) the prices that the patented medicine is sold in the Canadian
market; (ii) the prices at which other medicines in the same therapeutic class are sold in the Canadian market; and (iii) the prices
at which the medicine and other medicines in the same therapeutic class have been sold in other countries other than Canada. If the PMPRB
considers the price of a medicine appears excessive, revised pricing is the usual outcome.
111
Public
Market Access
Each
province has a provincial drug plan that allows certain individuals to access drugs at a reduced cost. Products that will be paid for
by the provincial government (in some provinces, for all residents, while in others for certain prescribed individuals such as seniors
and individuals receiving social assistance), are typically listed on provincial formularies. For innovator products, the manufacturer
negotiates the pricing for inclusion on the provincial formulary with the provincial government. For generic products, the price to be
paid for the generic product is determined by a sliding scale of fixed prices related to when such products enter the market and the
price of the innovator product (i.e., a percent of the price of the innovator pharmaceutical product depending on whether they are first,
second or third entry products). If a drug is a generic product and listed as interchangeable on the provincial formulary, a pharmacist
is permitted to dispense the interchangeable product for the innovator product. Under most provincial benefit plans, interchanging a
generic product for the innovator product by pharmacists is mandatory and generally most provinces will only reimburse the pharmacist
for the lowest cost interchangeable product. Government drug plans account for approximately 50% of all sales of prescription drugs in
Canada.
The
scope and enforcement of each of these laws is uncertain and subject to constant change. Federal and provincial enforcement entities
have significantly increased their scrutiny of health care companies and providers which has led to investigations, prosecutions, convictions
and large settlements. Although we conduct our business in compliance with all applicable federal and provincial fraud and abuse laws,
many of these laws are broadly worded and may be interpreted or applied in ways that cannot be predicted with any certainty. Therefore,
we cannot assure you that our arrangements or business practices will not be subject to government scrutiny or that they will be found
to be in compliance with applicable fraud and abuse laws. Further, responding to investigations can be time consuming and result in significant
legal fees and can potentially divert management's attention from the Company.
Client
Information Privacy
In
Canada, under the Personal Information Protection and Electronic Documents Act and under various provincial laws, comprehensive privacy
laws have been introduced to protect the privacy of individuals from the undisclosed or non-consensual sharing of sensitive information
for commercial purposes. As the gathering and use of information is such an integral component of our business, we must always be alert
for and respond to changes in the information regulatory environment.
Protection
of Environment and Human Health and Safety
We
are subject to various federal, state and local and regulations relating to the protection of the environment and human health and safety,
including those governing the management and disposal of hazardous substances and wastes, the cleanup of contaminated sites and the maintenance
of a safe workplace. Some of our operations include the use, generation and disposal of hazardous materials. We also plan to acquire
ownership in new facilities and properties, some of which may have had a history of commercial or other operations. We may, in the future,
incur liability under environmental statutes and regulations with respect to contamination of sites we own or operate, including contamination
caused by prior owners or operators of such sites, abutters or other persons, and the off-site disposal of hazardous substances. Violations
of these laws and regulations may result in substantial civil penalties or fines.
United
States
The
United States health care industry is subject to extensive regulation by federal, state and local governments. Government regulation
affects our businesses in several ways, including requiring licensure or certification of facilities, regulating billing and payment
for certain of our services, regulating how we maintain health-related information and patient privacy, and regulating how we pay and
contract with our physicians. Our ability to conduct our business and to operate profitability depends in part upon obtaining and maintaining
all necessary licenses and other approvals; and complying with applicable healthcare laws and regulations. See "Risk Factors —
Risks Related to Health Care Regulation."
112
State
Law Regulation of Construction, Acquisition or Expansion of Healthcare Facilities
Thirty-six
states have certificate of need programs that require some level of prior approval for the construction of a new facility, acquisition
or expansion of an existing facility, or the addition of new services at various healthcare facilities. Following the acquisition of
one or more clinics or staffing primary healthcare practitioners in the United States, states where we may seek to operate may require
a certificate of need to acquire or operate our clinics.
State
Licensure
Only
a few states may require the licensure of multidimensional primary health care clinics and clinics such as ours. This absence of a uniform
licensing process leads to inconsistencies in the nature and scope of services offered at our care clinics. To effectively control both
the nature of services rendered and the environment in which services are offered, state legislators or regulators may attempt to regulate
the urgent care industry in a manner similar to hospitals and freestanding emergency rooms. Following the acquisition of one or more
clinics or staffing primary healthcare practitioners in the United States, such regulations could have a material impact on our growth
strategy and expansion plans.
Laws
and Rules Regarding Billing
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
state and federal laws may apply to our claims for payment, including but not limited to (i) "coordination of benefits" rules
that dictate which payor must be billed first when a patient has coverage from multiple payors, (ii) requirements that overpayments be
refunded within a specified period of time, (iii) "reassignment" rules governing the ability to bill and collect professional
fees on behalf of other providers, (iv) requirements that electronic claims for payment be submitted using certain standardized transaction
codes and formats, and (v) laws requiring all health and financial information of patients in a manner that complies with applicable
security and privacy standards.
Additionally,
on January 16, 2009, the United States Department of Health and Human Services ("HHS"), released the final rule (implemented
on October 1, 2015) mandating that providers covered by the Administrative Simplification Provisions of the Health Insurance Portability
and Accountability Act of 1996 ("HIPAA"), including our clinics, comply with ICD-10. Following the acquisition of one or
more clinics or staffing primary healthcare practitioners in the United States, we will incur additional compliance related costs.
Medicare
and Medicaid
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, our
clinics and multidisciplinary primary healthcare clinicians and practitioners, including any staffing we might pursue in affiliate clinics
or eldercare centric homes in the United States, might participate in the federal Medicare and/or Medicaid programs.
Since
1992, Medicare has paid for the "medically necessary" services of physicians, non-physician practitioners, clinicians and
certain other suppliers under a physician fee schedule, a system that pays for covered physicians' services furnished to a person
with Medicare Part B coverage. Under the physician fee schedule, relative values are assigned to each of more than 7,000 services to
reflect the amount of work, the direct and indirect (overhead) practice expenses, and the malpractice expenses typically involved in
furnishing that service. Each of these three relative value components is multiplied by a geographic adjustment factor to adjust the
payment for variations in the costs of furnishing services in different localities. Relative value units, or RVUs, are summed for each
service and then are multiplied by a fixed-dollar conversion factor to establish the payment amount for each service. The higher the
number of RVUs assigned to a service, the higher the payment. Under the Medicare fee-for-service payment system, an individual can choose
any licensed physician enrolled in Medicare and use the services of any healthcare provider or facility certified by Medicare.
113
On
November 2, 2017, the Clinics for Medicare & Medicaid Services ("CMS") issued a final rule updating the Quality Payment
Program ("QPP") under the Medicare and CHIP Reauthorization Act of 2015 ("MACRA"). MACRA was signed into law
on April 16, 2015, ending the Sustained Growth Rate ("SGR") formula for determining Medicare spending on physician services.
MACRA created two provider payment tracks—the Medicare Incentive Payment System ("MIPS") and the Advanced Alternative
Payment Models ("A-APM") track. Under MIPS, clinicians receive an annual composite score, which drives either an upward or
downward rate adjustment two years after the performance period. Under the A-APM track, participants in Medicare Alternative Payment
Models that exceed specified levels of clinician risk become MIPS-exempt and receive special bonuses equivalent to 5% of their annual
Part B revenue. MACRA requirements on clinicians are already in effect for calendar year 2017, with payment adjustments under the new
system due to start in 2019. However, in rulemaking last year, CMS significantly scaled back MIPS requirements for Performance Year 2017
to address concerns about physician buy-in and participation. Under the Final Rule, CMS would continue this "go slow" trajectory
for MIPS, notably by increasing MIPS exemptions and once again scaling back potential downside payment adjustments through design of
the MIPS scoring system. Reductions in Medicare payments could have a material adverse effect on our business.
CMS's
RAC Program
The
Medicare Prescription Drug Improvement and Modernization Act of 2003 ("MMA") introduced on a trial basis the use of Recovery
Audit Contractors ("RACs") for the purpose of identifying and recouping Medicare overpayments and underpayments. Any overpayment
received from Medicare is considered a debt owed to the federal government. In October 2008, CMS made the RAC program permanent. RACs
review Medicare claims to determine whether such claims were appropriately reimbursed by Medicare. RACs engage in an automated review
and in a complex review of claims. Automated reviews are conducted when a review of the medical record is not required and there is certainty
that the service is not covered or is coded incorrectly. Complex reviews involve the review of all underlying medical records supporting
the claim and are generally conducted where there is a high likelihood, but not certainty, that an overpayment has occurred. RACs are
paid a contingency fee based on overpayments they identified and collected.
A
Medicare administrative contractor, or MAC, may suspend Medicare payments to a provider if it determines that an overpayment has occurred.
When a Medicare claim for payment is filed, the MAC will notify the patient and the provider of its initial determination regarding reimbursement.
The MAC may deny the claim for one of several reasons, including the lack of necessary information or lack of medical necessity for the
services rendered. Providers may appeal any denials for claim payment.
Anti-Kickback
Statute
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
are participants in the Medicare program, we will be subject to the Anti-kickback Statute. The Anti-Kickback Statute prohibits the knowing
and willful offer, payment, solicitation or receipt of remuneration, directly or indirectly, in return for the referral of patients or
arranging for the referral of patients, or in return for the recommendation, arrangement, purchase, lease or order of items or services
that are covered, in whole or in part, by a federal healthcare program such as Medicare or Medicaid. The term "remuneration"
has been broadly interpreted to include anything of value such as gifts, discounts, rebates, waiver of payments or providing anything
at less than its fair market value. The ACA amended the intent requirement of the Anti-Kickback Statute such that a person or entity
can be found guilty of violating the statute without actual knowledge of the statute or specific intent to violation the statute. Further,
the ACA now provides that claims submitted in violation of the Anti-Kickback Statute constitute false or fraudulent claims for purposes
of the civil False Claims Act ("FCA") including the failure to timely return an overpayment. Many states have adopted similar
prohibitions against kickbacks and other practices that are intended to influence the purchase, lease or ordering of healthcare items
and services reimbursed by a governmental health program or state Medicaid program. Some of these state prohibitions apply to remuneration
for referrals of healthcare items or services reimbursed by any third-party payor, including commercial payors.
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, if we
accept funds from governmental health programs, we will be subject to the Anti-Kickback Statute. Violations of the Anti-Kickback Statute
can result in exclusion from Medicare, Medicaid or other governmental programs as well as civil and criminal penalties, such as $25,000
per violation and up to three times the remuneration involved. If in violation, we may be required to enter into settlement agreements
with the government to avoid such sanctions. Typically, such settlement agreements require substantial payments to the government in
exchange for the government to release its claims, and may also require entry into a corporate integrity agreement, or CIA. Any such
sanctions or obligations contained in a CIA could have a material adverse effect on our business, financial condition and results of
operations.
114
False
Claims Act
The
federal civil FCA prohibits providers from, among other things, (1) knowingly presenting or causing to be presented, claims for payments
from the Medicare, Medicaid or other federal healthcare programs that are false or fraudulent; (2) knowingly making, using or causing
to be made or used, a false record or statement to get a false or fraudulent claim paid or approved by the federal government; or (3)
knowingly making, using or causing to be made or used, a false record or statement to avoid, decrease or conceal an obligation to pay
money to the federal government. The "qui tam" or "whistleblower" provisions of the FCA allow private individuals
to bring actions under the FCA on behalf of the government. These private parties are entitled to share in any amounts recovered by the
government, and, as a result, the number of "whistleblower" lawsuits that have been filed against providers has increased
significantly in recent years. Defendants found to be liable under the FCA may be required to pay three times the actual damages sustained
by the government, plus mandatory civil penalties ranging between $5,500 and $11,000 for each separate false claim.
There
are many potential bases for liability under the FCA. The government has used the FCA to prosecute Medicare and other government healthcare
program fraud such as coding errors, billing for services not provided, and providing care that is not medically necessary or that is
substandard in quality. The ACA also provides that claims submitted in connection with patient referrals that results from violations
of the Anti-Kickback Statute constitute false claims for the purpose of the FCA with some courts determining that a violation of the
Stark law can result in FCA liability as well. In addition, a number of states have adopted their own false claims and whistleblower
provisions whereby a private party may file a civil lawsuit in state court. Following the acquisition of one or more clinics or staffing
primary healthcare practitioners in the United States, we will be required to provide information to our employees and certain contractors
about state and federal false claims laws and whistleblower provisions and protections.
Civil
Monetary Penalties Statute
The
federal Civil Monetary Penalties statute prohibits, among other things, the offering or giving of remuneration to a Medicare or Medicaid
beneficiary that the person or entity knows or should know is likely to influence the beneficiary's selection of a particular provider
or supplier of items or services reimbursable by a federal or state healthcare program.
Electronic
Health Records
As
required by the American Recovery and Reinvestment Act of 2009, the Secretary of HHS has developed and implemented an incentive payment
program for eligible healthcare professionals that adopt and meaningfully use electronic health record, or EHR, technology. HHS uses
the Provider Enrollment, Chain and Ownership System, or PECOS, to verify Medicare enrollment prior to making EHR incentive program payments.
If our employed professionals are unable to meet the requirements for participation in the incentive payment program, including having
an enrollment record in PECOS, we will not be eligible to receive incentive payments that could offset some of the costs of implementing
EHR systems. Further, healthcare professionals that fail to demonstrate meaningful use of certified EHR technology are subject to reduced
payments from Medicare. System conversions to comply with EHR could be time consuming and disruptive for physicians and employees. Failure
to implement EHR systems effectively and in a timely manner could have a material adverse effect on our financial position and results
of operations.
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, we will
convert certain of our clinical and patient accounting information system applications to newer versions of existing applications or
altogether new applications. In connection with our implementation and conversions, we will likely incur capitalized costs and additional
training and implementation expenses.
115
Privacy
and Security Requirements of Our Business Lines
Following
the intended acquisition, or opening, of one or more multidisciplinary primary healthcare clinics or the staffing of multidisciplinary
primary healthcare clinics, affiliate clinics or eldercare centric homes with clinicians and practitioners in the United States, numerous
federal and state laws and regulations, including HIPAA and the Health Information Technology for Economic and Clinical Health Act, as
amended ("HITECH") will govern the collection, dissemination, security, use and confidentiality of patient-identifiable health
information. As required by HIPAA, HHS has adopted standards to protect the privacy and security of this health-related information.
The HIPAA privacy regulations contain detailed requirements concerning the use and disclosure of individually identifiable health information
and the grant of certain rights to patients with respect to such information by "covered entities." We believe that all or
substantially all of our entities qualify as covered entities under HIPAA. We will take actions to comply with the HIPAA privacy regulations
including the creation and implementation of policies and procedures, staff training, execution of HIPAA-compliant contractual arrangements
with certain service providers and various other measures. Although we believe we will be in substantial compliance, ongoing implementation
and oversight of these measures involves significant time, effort and expense.
In
addition to the privacy requirements, HIPAA covered entities must implement certain administrative, physical, and technical security
standards to protect the integrity, confidentiality and availability of certain electronic health-related information received, maintained,
or transmitted by covered entities or their business associates. Although we have taken actions in an effort to be in compliance with
these security regulations, a security incident that bypasses our information security systems causing an information security breach,
loss of PHI, or other data subject to privacy laws or a material disruption of our operational systems could have a material adverse
effect on our business, along with fines. Furthermore, ongoing implementation and oversight of these security measures involves significant
time, effort and expense.
Further,
HITECH, as implemented in part by an omnibus final rule published in the Federal Register on January 25, 2013, further requires that
patients be notified of any unauthorized acquisition, access, use, or disclosure of their unsecured protected health information, or
PHI, that compromises the privacy or security of such information. HHS has established the presumption that all unauthorized uses or
disclosures of unsecured PHI constitute breaches unless the covered entity or business associate establishes there is a low probability
that the information has been compromised. HITECH and implementing regulations specify that such notifications must be made without unreasonable
delay and in no case later than 60 calendar days after discovery of the breach. Breaches affecting 500 patients or more must be reported
immediately to HHS, which will post the name of the breaching entity on its public website. Furthermore, breaches affecting 500 patients
or more in the same state or jurisdiction must also be reported to the local media. If a breach involves fewer than 500 people, the covered
entity must record it in a log and notify HHS of such breaches at least annually. These breach notification requirements apply not only
to unauthorized disclosures of unsecured PHI to outside third parties but also to unauthorized internal access to or use of such PHI.
The
scope of the privacy and security requirements under HIPAA was substantially expanded by HITECH, which also increased penalties for violations.
Penalties for violations of these laws vary. For instance, penalties for failure to comply with a requirement of HIPAA and HITECH vary
significantly, and include significant civil monetary penalties and, in certain circumstances, criminal penalties with fines up to $250,000
per violation and/or imprisonment. In addition, numerous breach incidents could lead to possible penalties in excess of $1.68 million.
A person who knowingly obtains or discloses individually identifiable health information in violation of HIPAA may face a criminal penalty
of up to $50,000 and up to one-year imprisonment. The criminal penalties increase if the wrongful conduct involves false pretenses or
the intent to sell, transfer or use identifiable health information for commercial advantage, personal gain or malicious harm. The amount
of penalty that may be assessed depends, in part, upon the culpability of the applicable covered entity or business associate in committing
the violation. Some penalties for certain violations that were not due to "willful neglect" may be waived by the Secretary
of HHS in whole or in part, to the extent that the payment of the penalty would be excessive relative to the violation. HITECH also authorized
state attorneys general to file suit on behalf of residents of their states. Applicable courts may be able to award damages, costs and
attorneys' fees related to violations of HIPAA in such cases. HITECH also mandates that the Secretary of HHS conduct periodic compliance
audits of a cross-section of HIPAA covered entities and business associates. Every covered entity and business associate is subject to
being audited, regardless of the entity's compliance record.
116
State
laws may impose more protective privacy restrictions related to health information and may afford individuals a private right of action
with respect to the violation of such laws. Both state and federal laws are subject to modification or enhancement of privacy protection
at any time. We are subject to any federal or state privacy-related laws that are more restrictive than the privacy regulations issued
under HIPAA. These statutes vary and could impose additional requirements on us and more severe penalties for disclosures of health information.
If we fail to comply with HIPAA, similar state laws or any new laws, including laws addressing data confidentiality, security or breach
notification, we could incur substantial monetary penalties and substantial damage to our reputation.
States
may also impose restrictions related to the confidentiality of personal information that is not considered PHI under HIPAA, including
certain identifying information and financial information of our patients. Theses state laws may impose additional notification requirements
in the event of a breach of such personal information. Failure to comply with such data confidentiality, security and breach notification
laws may result in substantial monetary penalties.
HIPAA
and HITECH also include standards for common healthcare electronic transactions and code sets, such as claims information, plan eligibility
and payment information. Covered entities such as the Company and each of our clinics will be required to conform to such transaction
set standards.
Telemedicine
Medical Technology Platform, Remote Patient Monitoring Medical Technology Platform and NovoConnect Medical Technology Platform (collectively,
"Medical Technology Platforms")
Both
our Telemedicine Medical Technology Platform and Remote Patient Monitoring Medical Technology Platform are operational in Canada on a
limited usage basis; but are primarily in development. Our NovoConnect Medical Technology Platform is under development. All of our Medical
Technology Platforms, when operational, will be subject to governmental health care regulations in Canada including, but not limited
to, the Canada Health Act. While our Medical Technology Platforms are not currently operational in the United States, once operational
our Medical Technology Platforms' usage will be subject to United States laws, regulations, and directives such as, but not limited
to, Medicare, Medicaid, RAC, Anti-Kick Back Statute, False Claims Act, Civil Monetary Penalties Statute, HIPAA, and HITECH. In addition,
we will be subject to data privacy, security and breach notification requirements of United States federal, state, and local statutes
and other data privacy and security laws.
Our
Medical Technology Platforms are intended to collect and transmit a patient's personal data, vital statistics and other medical
history information, and both are subject to governmental health care regulations, data privacy, security and breach notification requirements
of United States federal, state, and local statutes and other data privacy and security laws.
Stark
Law
Our
Medical Technology Platforms, once fully operational in the United States, will provide patients with real-time access to third-party
primary care medically licensed physicians, specialists, nurses and nurse practitioners in various medical disciplines as well as multidisciplinary
primary care clinicians. Because we will participate through our Medical Technology Platforms in the Medicare program, we will also be
subject to the Stark Law. Unlike the Fraud and Abuse Law, the Stark Law is a strict liability statute. Proof of intent to violate the
Stark Law is not required. Physical therapy services are among the "designated health services". Further, the Stark Law has
application to the Company's management contracts with individual physicians, physician groups, multidisciplinary primary care
clinicians, as well as any other financial relationship between us and referring physicians, specialists, nurses and nurse practitioners
in various medical disciplines as well as multidisciplinary primary care clinicians, including any financial transaction resulting from
a clinic acquisition. The Stark Law also prohibits billing for services rendered pursuant to a prohibited referral. Several states have
enacted laws like the Stark Law. These state laws may cover all (not just Medicare and Medicaid) patients. Many federal healthcare reform
proposals in the past few years have attempted to expand the Stark Law to cover all patients as well. As with the Fraud and Abuse Law,
we consider the Stark Law in operating our Medical Technology Platforms and intend to operate our Medical Technology Platforms in compliance
with the Stark Law. If we violate the Stark Law, our financial results and operations could be adversely affected. Penalties for violations
include denial of payment for the services, significant civil monetary penalties, and exclusion from the Medicare and Medicaid programs.
E-Commerce
We
are subject to general business regulations and laws as well as Federal and provincial regulations and laws specifically governing the
Internet and e-commerce. Existing and future laws and regulations may impede the growth of the use of the Internet, availability of economic
broadband access, or other online services, and increase the cost of providing our digital delivery of content and services. These regulations
and laws may cover taxation, tariffs, user privacy, data protection, pricing, content, copyrights, distribution, electronic contracts
and other communications, consumer protection, broadband internet access and the characteristics and quality of services. It is not clear
how existing laws which govern issues such as property ownership, sales, use and other taxes, libel and personal privacy apply to the
internet and e-commerce. Unfavorable resolution of these issues may harm our business and results of operations.
117
Medical
Cannabidiol Product Offering (Future Growth Initiative)
As
discussed in the Business Growth Initiative section above, we plan on expanding our business to include the cultivation, processing,
and manufacturing of CBD products in Canada, and the sale and distribution of medicinal CBD products in Canada and authorized U.S. states.
We expect our prospective medicinal CBD products will be specifically focused on CBD for use (i) as a treatment aid; (ii) to provide
relief for a large array of neurological and musculoskeletal system disorders; and (iii) as an alternative option for health care providers
in place of prescribing opioids to patients.
Offering
our patients access to non-hallucinogenic and non-addictive natural remedies, under required clinical oversight policies and procedures
as they relate to medicinal cannabis and medicinal CBD, combined with our existing clinic-based treatment protocols, allows us to enter
this market segment with a unique integration model not readily available in the marketplace.
Cannabis
Versus Hemp
While
hemp and cannabis are both derived from the same species (Cannabis sativa), there are major differences in the characteristics of the
respective plant strains that produce industrial hemp on the one hand, and cannabis products on the other. In short, hemp is a strain
of the Cannabis sativa plant that is grown primarily for use in industrial applications. It has been specifically cultivated to produce
a low tetrahydrocannabinol ("THC") content and a high cannabidiol content. THC is the psychoactive constituent of cannabis
and is responsible for producing the effects of the drug. CBD is another active ingredient present in Cannabis sativa plants, and it
largely acts to neutralize the psychoactive effects of THC. Since hemp strains have extremely low levels of THC and high levels of CBD,
they do not produce psychoactive effects when ingested.
Canada
Cannabis
is legal in Canada for both recreational and medicinal purposes. Medicinal use of cannabis was legalized nationwide on July 30, 2001
under conditions outlined in the Marijuana for Medical Purposes Regulations, later superseded by the Access to Cannabis for Medical Purposes
Regulations, issued by Health Canada and seed, grain, and fiber production was permitted under license by Health Canada. The federal
Cannabis Act came into effect on October 17, 2018 and made Canada the second country in the world to formally legalize the cultivation,
possession, acquisition and consumption of cannabis and its by-products.
As
set out in the Cannabis Regulations:
●
Licenses
    are required for:
○
cultivating
    and processing cannabis,
○
sale
    of cannabis for medical purposes or recreational purposes, and
○
analytical
    testing of and research with cannabis.
118
●
Permits
    are required to import or export:
○
cannabis
    for scientific or medical purposes, and
○
industrial
    hemp.
●
License
    holders are subject to strict physical and personnel security requirements.
●
Plain
    packaging is required for cannabis products.
○
The
    regulations set out strict requirements for logos, colors and branding.
○
Cannabis
    products must also be labeled with mandatory health warnings, a standardized cannabis symbol, and specific information about the
    product.
●
Access
    to cannabis for medical purposes continues to be provided for patients who need it.
●
Manufacturers
    of prescription drugs containing cannabis, while primarily subject to the Food and Drugs Act and its Regulations, are also subject
    to certain regulatory requirements set out in the Cannabis Regulations.
Patients
authorized by their health care provider are still able to access cannabis for medical purposes by:
●
buying
    directly from a federally licensed seller,
●
registering
    with Health Canada to produce a limited amount of cannabis for their own medical purposes, or
●
designating
    someone to produce it for them.
Under
the new regulations, there are improvements for patients accessing cannabis for medical purposes from federally licensed sellers. These
improvements include:
●
the
    ability to request the return of their medical document from a federally licensed seller,
●
the
    ability to request the transfer of their medical document to a different federally licensed seller,
●
that
    the effective date on the registration document will be the day it is issued, rather than the day the medical document was signed
    by the health care provider,
●
removal
    of the 30-day limitation period for buying cannabis from a federally licensed seller (to ensure no break in a patient's supply),
●
a
    broader range of permitted products, and
●
access
    to an increasing number of licensed producers and sellers (Health Canada has licensed more producers in the last year than in the
    four previous years combined), which enables:
○
competitive
    prices,
○
more
    supply of cannabis, and
○
an
    increased availability of a range of products.
119
United
States
Until
2014, when 7 U.S. Code §5940 became federal law as part of the Agricultural Act of 2014 (the "2014 Farm Act"), products
containing oils derived from hemp, notwithstanding a minimal or non-existing THC content, were classified as Schedule I illegal drugs.
The 2014 Farm Act expired on September 30, 2018, and was thereafter replaced by the Agricultural Improvement Act of 2018 on December
20, 2018 (the "2018 Farm Act "), which amended various sections of the U.S. Code, thereby removing hemp, defined as cannabis
with less than 0.3% of THC, from Schedule 1 status under the Controlled Substances Act ("CSA"), and legalizing the cultivation
and sale of hemp at the federal level, subject to compliance with certain federal requirements and state law, amongst other things. THC
is the psychoactive component of plants in the cannabis family generally identified as marihuana or marijuana. We anticipate that our
prospective medicinal CBD products will be federally legal in the United States in that they will contain less than 0.3% of THC and,
we believe, will be in compliance with the 2018 Farm Bill guidelines and should have no psychoactive effects on our patients'
and customers' bodies. Notwithstanding, there is no assurance that the 2018 Farm Act will not be repealed or amended such that
our prospective products containing hemp-derived CBD would once again be deemed illegal under federal law.
The
2018 Farm Bill also shifted regulatory authority from the Drug Enforcement Administration to the Department of Agriculture. The 2018
Farm Bill did not change the United States Food and Drug Administration's ("FDA") oversight authority over CBD products.
The 2018 Farm Act delegated the authority to the states to regulate and limit the production of hemp and hemp derived products within
their territories. Although many states have adopted laws and regulations that allow for the production and sale of hemp and hemp derived
products under certain circumstances, no assurance can be given that such state laws may not be repealed or amended such that our intended
products containing hemp-derived CBD would once again be deemed illegal under the laws of one or more states now permitting such products,
which in turn would render such intended products illegal in those states under federal law even if the federal law is unchanged. In
the event of either repeal of federal or of state laws and regulations, or of amendments thereto that are adverse to our prospective
medical CBD products, we may be restricted or limited with respect to those products that we may sell or distribute, which could adversely
impact our intended business plan with respect to such intended products.
Additionally,
the FDA has indicated its view that certain types of products containing CBD may not be permissible under the United States Federal Food,
Drug and Cosmetic Act ("FDCA"). The FDA's position is related to its approval of Epidiolex, a marijuana-derived prescription
medicine to be available in the United States. The active ingredient in Epidiolex is CBD. On December 20, 2018, after the passage of
the 2018 Farm Bill, FDA Commissioner Scott Gottlieb issued a statement in which he reiterated the FDA's position that, among other
things, the FDA requires a cannabis product (hemp-derived or otherwise) that is marketed with a claim of therapeutic benefit, or with
any other disease claim, to be approved by the FDA for its intended use before it may be introduced into interstate commerce and that
the FDCA prohibits introducing into interstate commerce food products containing added CBD, and marketing products containing CBD as
a dietary supplement, regardless of whether the substances are hemp-derived. Although we believe our prospective medicinal CBD product
offering will comply with applicable federal and state laws and regulations, legal proceedings alleging violations of such laws could
have a material adverse effect on our business, financial condition and results of operations.
We
do not intend to offer and we do not intend to compete with companies that offer cannabis products containing high levels of psychoactive
THC. Although legal in some states, and in Canada, we do not intend to enter into this market. We may offer prospective medicinal CBD
(hemp-based) products to patients and customers but will not compete with any medical or recreational marijuana sellers of products for
high THC content sales due to legal and regulatory restrictions and uncertainty in the United States. Because of regulatory challenges
facing marijuana companies in the United States, the vast majority of the companies focused on THC are Canadian and foreign, although
several have begun to pursue domestic activities in states that permit marijuana sales. Federal law does not generally recognize marijuana
(or hemp that exceeds 0.3% THC) as lawful, although that may change in the future.
Employees
As
of August 31, 2022, we employ 115 full-time employees and 91 part-time employees across all Company subsidiaries. Specific to our clinic
and eldercare services, approximately 90% of our clinicians and practitioners are contracted as independent contractors. We believe that
a diverse workforce is important to our success. We will continue to focus on the hiring, retention and advancement of women and underrepresented
populations, and to cultivate an inclusive and diverse corporate culture. In the future, we intend to continue to evaluate our use of
human capital measures or objectives in managing our business such as the factors we employ or seek to employ in the development, attraction
and retention of personnel and maintenance of diversity in our workforce.
120
The
success of our business is fundamentally connected to the well-being of our people. Accordingly, we are committed to the health, safety
and wellness of our employees. We provide our employees and their families with access to a variety of innovative, flexible and convenient
health and wellness programs, including benefits that provide protection and security so they can have peace of mind concerning events
that may require time away from work or that impact their financial well-being; that support their physical and mental health by providing
tools and resources to help them improve or maintain their health status and encourage engagement in healthy behaviors; and that offer
choice where possible so they can customize their benefits to meet their needs and the needs of their families.
We
also provide robust compensation and benefits programs to help meet the needs of our employees. We believe that we maintain a satisfactory
working relationship with our employees and have not experienced any labor disputes.
DIRECTORS,
SENIOR MANAGEMENT AND EMPLOYEES
Set
forth below is certain information concerning the directors and executive officers of the Company. Our officers are elected by the Board
and serve at the discretion of the Board, rather than for specific terms of office. Our Board is authorized to appoint persons to the
offices set forth in our bylaws as it deems appropriate.
Name
Age
Position
Robert
    Mattacchione
54
Chairman
    of the Board and Chief Executive Officer of Novo Integrated Sciences, Inc.
Christopher
    David
63
Chief
    Operating Officer, President, and Director of Novo Integrated Sciences, Inc.
James
    Zsebok
55
Principal
    Financial Officer of Novo Integrated Sciences, Inc.
Alex
    Flesias
47
Director
    of Novo Integrated Sciences, Inc.
Michael
    Pope
42
Director
    of Novo Integrated Sciences, Inc.
Sarfaraz
    Ali
40
Director
    of Novo Integrated Sciences, Inc.
Biographies
Mr.
Robert Mattacchione.
Mr. Mattacchione has served as the Company's Chairman of the Board and Chief Executive Officer since October
2018. He is a co-founder and the Chairman of Novo Healthnet Limited, which was founded in September 2013 and acquired by the Company
in May 2017.
Mr.
Mattacchione brings knowledge and experience leading the development of operational business interests worldwide, including mining exploration
and production of natural resources in Europe and South America, pharmaceutical product development and manufacturing in Africa and Europe,
and renewable energy development and production in South America. Mr. Mattacchione provides the Company with deep experience in formulating
adaptive strategies, analyzing processes and engaging highly qualified personnel. Mr. Mattacchione does not hold, and has not previously
held, any directorships in any reporting companies.
121
On
June 1, 2012, the Financial Services Commission of Ontario entered a cease-and-desist order against Mr. Mattacchione and a company with
which Mr. Mattacchione was affiliated. Pursuant to the order, Mr. Mattacchione was required to cease and desist from making and/or publishing
any statements to the effect that an affiliate of Mr. Mattacchione can arrange for, secure or facilitate insurance coverage until a contract
or insurance providing for such coverage has been put in place in compliance with applicable laws and regulations. The order does not
prohibit Mr. Mattacchione or his affiliate from conducting business, or continuing in business or other operations, but requires that
a specific contract be put in place prior to proceeding with certain marketing. Following a hearing, the Superintendent did not impose
penalties or make any findings of wrongdoing against Mr. Mattacchione. Mr. Mattacchione asserted that he had not approved any marketing
for release and when he saw that the same had been distributed, immediately required that it cease, even prior to the Superintendent's
action.
Mr.
Christopher M. David.
In August 2014, Mr. David was appointed as the Company's Secretary, Treasurer and Board Director. In
May 2015, Mr. David was appointed as the Company's President and resigned as the Company's Secretary and Treasurer. In June
2021, Mr. David was appointed as the Company's Chief Operating Officer.
Mr.
David brings knowledge and experience based on his past 25 years as a private investor in both private and public companies. In addition,
Mr. David has been an advisor on operational, internal control, marketing and finance matters to numerous small and medium size businesses
in the pharmaceutical, biotech, television-movie media, real-estate, technology and industrial commodity industries. Mr. David had been
a shareholder of the Company for over 6 years prior to assuming his duties as the Company's Secretary, Treasurer and Board Director
in August 2014.
Mr.
David does not hold, and has not previously held, any directorships in any reporting companies. Prior to Mr. David professional business
career, he retired from the U S Navy officer ranks in 1994. Mr. David is a 1989 graduate of University of Washington with a B.A. degree
in Political Science.
Mr.
James Zsebok.
Mr. Zsebok has served as the Company's Principal Financial Officer since June 2021 managing all accounting and
finance functions. In addition, Mr. Zsebok serves as NHL's Vice-President, Finance. Mr. Zsebok brings over 29 years of corporate
finance and operational experience, including a 16-year tenure, from 1998 to 2014, holding the position of CFO, Director of Mergers and
Acquisitions, and Treasurer at Flex-N-Gate, a provider of parts and systems for the automotive industry. From 1988 to 1998, Mr. Zsebok
held various accounting and finance related positions at Imperial Chemical Industries, Siemens Automotive, Cardon, PLC, and TRIAM Automotive,
Inc. In 2014, Mr. Zsebok founded RTZ Consulting Group, which provides fractional CFO services, as well as M&A and debt-equity advisory
services.
Mr.
Zsebok does not hold, and has not previously held, any directorships in any reporting companies. In 1988, Mr. Zsebok graduated with a
B.A., Economics (Honors) from Trent University in Peterborough, Canada.
Alex
Flesias, B.A., LLB
has been a partner at Hammond Flesias Law Firm in Toronto, Canada since 2007. Mr. Flesias manages a general commercial
litigation practice with a strong focus on construction and real estate related matters. He has extensive experience litigating complex
disputes involving financial institutions, as well as landlord-tenant matters. In 1997, Mr. Flesias graduated with an Honours Bachelor
of Arts Degree in Political Science and History from the University of Toronto, followed by earning his Master of Arts degree in Political
Science at York University in 1998. Mr. Flesias obtained his LLB from Osgoode Hall Law School in 2000. As a lawyer with vast exposure
to the business world, Mr. Flesias provides the Company with a unique diversity of thought and background integral to making well informed
decisions and judgments.
Michael
Pope
serves as the CEO and Chairman at Boxlight Corporation (Nasdaq: BOXL), a global provider of interactive technology solutions,
where he has been an executive since July 2015 and director since September 2014. Mr. Pope has led Boxlight through nine acquisitions
from 2016 to 2020, a Nasdaq IPO in November 2017, and over $100 million in debt and equity fundraising. He previously served as Managing
Director at Vert Capital, a private equity and advisory firm from October 2011 to October 2016, managing portfolio holdings in the education,
consumer products, technology and digital media sectors. Prior to joining Vert Capital, from May 2008 to October 2011, Mr. Pope was Chief
Financial Officer and Chief Operating Officer for the Taylor Family in Salt Lake City, managing family investment holdings in consumer
products, professional services, real estate and education. Mr. Pope also held positions including senior SEC reporting at Omniture (previously
listed on Nasdaq and acquired by Adobe (Nasdaq:ADBE) in 2009) and Assurance Associate at Grant Thornton. He holds an active CPA license
and serves on the boards of various organizations. Mr. Pope has served as a member of the board of directors of Focus Universal, Inc.
(OTCQB: FCUV) ("Focus Universal") since June 2018. Focus Universal is a universal smart instrument developer and manufacturer
specializing in the development and commercialization of novel and proprietary universal smart technologies and instruments. In addition,
Mr. Pope served as a director of DS Healthcare Group, Inc. ("DS Healthcare"), a developer of proprietary technologies and
products for hair care and personal care needs, from April 2015 to April 2016. DS Healthcare was previously registered under Section
12(g) of the Securities Exchange Act of 1934, as amended. Mr. Pope earned his undergraduate and graduate degrees in accounting from Brigham
Young University with academic honors. Our Board believes Mr. Pope's broad and extensive finance and operations experience uniquely
position him to provide a wide array of insight and knowledge as the Company pursues its next phase of growth and expansion.
122
Sarfaraz
Ali
has served as the CEO and Executive Director of Khulshi Mart which operates supermarket stores and other private enterprises
in Bangladesh since 2006. Since 2010, Mr. Ali has served as the CEO and Executive Director of K Bakery Outlets, a chain of fresh food
stores operating in Bangladesh. In addition, since 2010, Mr. Ali has been a board member of Grameen Solutions, Ltd, the flagship technology
company of the Grameen family of organizations founded in 1999 by Dr. Muhammad Yunus, a recipient of the Nobel Peace Prize in 2006, the
U.S. Presidential Medal of Freedom in 2009, and the Congressional Gold Medal in 2010 for pioneering the concepts of microcredit and microfinance.
In addition, Mr. Ali holds board of director positions in private companies located in the Middle East and South Asia. In 2002, Mr. Ali
earned his B.S. degree in finance and accounting from Indiana University of Pennsylvania. Mr. Ali holds dual citizenship of both Bangladesh
and Canada. Mr. Ali does not hold, and has not previously held, any directorships in any reporting companies.
Family
Relationships
There
are no family relationships among any of the Company's directors or executive officers.
Qualifications
Our
officers and directors are well qualified as leaders. In their prior positions, they have gained experience in core management skills,
such as strategic and financial planning, public company financial reporting, compliance, risk management, and leadership development.
Our officers and directors also have experience serving on boards of directors and board committees of other public companies and private
companies, and have an understanding of corporate governance practices and trends, which provides an understanding of different business
processes, challenges, and strategies.
Involvement
in Certain Legal Proceedings
Except
as otherwise provided above as to Robert Mattacchione, no director, executive officer, significant employee or control person of the
Company has been involved in any legal or regulatory proceeding listed in Item 401(f) of Regulation S-K in the past 10 years.
Corporate
Governance
Director
Independence
Our
Board of Directors has undertaken a review of the independence of each director. Based on information provided by each director concerning
his or her background, employment and affiliations, our Board of Directors has determined that (i) Messrs. Pope, Flesias and Ali do not
have a material relationship with us that could compromise his ability to exercise independent judgment in carrying out his responsibilities
and that each of these directors is "independent" as that term is defined under the listing standards of Nasdaq, and (ii)
Messrs. Mattacchione and David are not independent directors.
In
order to be considered independent for purposes of Rule 10A-3 promulgated under the Securities Exchange Act of 1934, as amended (the
"Exchange Act"), a member of an audit committee of a listed company may not, other than in his or her capacity as a member
of the audit committee, the board of directors, or any other board committee, accept, directly or indirectly, any consulting, advisory,
or other compensatory fee from the listed company or any of its subsidiaries or otherwise be an affiliated person of the listed company
or any of its subsidiaries.
123
Our
Board of Directors and its Committees
Our
business and affairs are managed under the direction of our Board of Directors. The number of directors is fixed by our Board of Directors,
subject to our articles of incorporation and our bylaws. Currently, our Board of Directors consists of five directors.
During
the fiscal year ended August 31, 2021, the Board held two meetings. Each of our directors attended at least 75% of all the meetings of
the Board and those committees on which he or she served during the fiscal year ended August 31, 2021, either in person or telephonically.
The Board of Directors encourages all members to attend stockholder meetings, but has not adopted a formal policy regarding attendance.
Our
Board of Directors has established three standing committees—the audit committee, compensation committee, and nominating and corporate
governance committee—each of which operates under a charter that has been approved by our Board of Directors. We have appointed
persons to the Board of Directors and committees of the Board as required meeting the corporate governance requirements of the Nasdaq
Listing Rules.
Audit
Committee
Each
of Messrs. Pope, Flesias and Ali are members of the Audit Committee. Each of our Audit Committee members is an independent director under
the Nasdaq listing rules, as members of the Audit Committee. Mr. Pope serves as Chairman of the Audit Committee. Mr. Pope satisfies the
definition of "audit committee financial expert" within the meaning of SEC regulations and the Nasdaq listing rules. In making
a determination on which member will qualify as a financial expert, our Board of Directors considered the formal education and nature
and scope of such members' previous experience. The Audit Committee held three meetings during the fiscal year ended August 31,
2021.
Our
Audit Committee is responsible for, among other things:
●
To
    oversee our accounting and financial reporting and disclosure processes and the audit of our financial statements.
●
To
    select and retain an independent registered public accounting firm to act as our independent auditors.
●
To
    review with management, the internal audit department and our independent auditors the adequacy and effectiveness of our financial
    reporting processes, internal control over financial reporting and disclosure controls and procedures, including any significant
    deficiencies or material weaknesses.
●
To
    review and discuss with our independent auditors and management our annual audited financial statements (including the related notes),
    the form of audit opinion to be issued by the auditors on the financial statements and the disclosure under "Management's
    Discussion and Analysis of Financial Condition and Results of Operations" to be included in our annual report on Form 10-K.
●
To
    review and approve the functions of our accounting department and approve the hiring or dismissal of the Chief Financial Officer,
    or such person as may, from time to time, be delegated such internal audit function by the Board.
●
To
    review and discuss with management policies and guidelines to govern the process by which management assesses and manages our risks.
●
To
    establish and oversee procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal
    accounting controls or auditing matters and the confidential, anonymous submission by Company employees of concerns regarding questionable
    accounting or auditing matters.
●
To
    review, approve and oversee any transaction between us and any related person and any other potential conflict of interest situations.
●
To
    meet at least four times a year to fulfill its responsibilities.
●
To
    review the audit committee charter at least annually and recommend any proposed changes to the Board for approval.
Compensation
Committee
Each
of Messrs. Pope, Flesias and Ali serve as members of the Compensation Committee. Mr. Ali serves as Chair of the Compensation Committee.
The Compensation Committee held one meeting during the fiscal year ended August 31, 2021.
124
Our
Compensation Committee assists our Board of Directors in the discharge of its responsibilities relating to the compensation of our executive
officers. Our Compensation Committee is responsible for, among other things:
●
To
    review and approve the compensation of the Chief Executive Officer and to approve the compensation of all other executive officers.
●
To
    review, and approve and, when appropriate, recommend to the Board for approval, any employment agreements and any severance arrangements
    or plans, including any benefits to be provided in connection with a change in control, for the CEO and other executive officers,
    which includes the ability to adopt, amend and terminate such agreements, arrangements or plans.
●
To
    review our incentive compensation arrangements.
●
To
    review and recommend to the Board for approval the frequency with which we will conduct Say on Pay Votes.
●
To
    review director compensation for service on the Board and Board committees at least once a year and to recommend any changes to the
    Board.
●
To
    meet at least two times a year.
●
To
    review the compensation committee charter at least annually and recommend any proposed changes to the Board for approval.
Nominating
and Corporate Governance Committee
Each
of Messrs. Pope, Flesias and Ali serve as members of the Nominating and Corporate Governance Committee. Mr. Flesias serves as Chair of
the Nominating and Corporate Governance Committee. The Nominating and Corporate Governance Committee held one meeting during the fiscal
year ended August 31, 2021.
Our
Nominating and Corporate Governance Committee is responsible for, among other things:
●
To
    determine the qualifications, qualities, skills, and other expertise required to be a director and to develop, and recommend to the
    Board for its approval, criteria to be considered in selecting nominees for director.
●
To
    select and approve the nominees for director to be submitted to a stockholder vote at the annual meeting of stockholders.
●
To
    review the Board's committee structure and composition and to appoint directors to serve as members of each committee and committee
    chairmen.
●
To
    develop and recommend to the Board for approval standards for determining whether a director has a relationship with us that would
    impair its independence.
●
To
    review and discuss with management the disclosure regarding the operations of the nominating and corporate governance committee and
    director independence, and to recommend that this disclosure be included in our proxy statement or annual report on Form 10-K, as
    applicable.
●
To
    monitor compliance with our Code of Ethics and Business Conduct (the "Code of Ethics"), to investigate any alleged breach
    or violation of the Code of Ethics and to enforce the provisions of the Code of Ethics.
●
To
    meet at least two times a year.
●
To
    review the nominating and corporate governance committee charter at least annually and recommend any proposed changes to the Board
    for approval.
Procedures
for Recommending, Nominating and Evaluating Director Candidates
Recommending
Director Candidates for Nomination by the Board
The
Board will consider director candidates recommended by stockholders. A stockholder who wishes to recommend a director candidate for nomination
by the Board at an annual meeting of stockholders or for vacancies of the Board that arise between annual meetings must provide the Board
with sufficient written documentation to permit a determination by the Board whether such candidate meets the required and desired director
selection criteria set forth in our bylaws. Such documentation and the name of the director candidate should be sent by U.S. mail to:
Novo
Integrated Sciences, Inc. Board of Directors
c/o
Novo Integrated Sciences, Inc.
Attention:
Corporate Secretary
11120
NE 2nd Street, Suite 100
Bellevue,
WA 98004
125
Nominating Director
Candidates
For director nominations to be
properly brought before an annual meeting of stockholders by a stockholder, the stockholder must give timely notice in proper written
form to the Secretary, consistent with the Company's bylaw.
Evaluating Director
Candidates
The Board has no formal guidelines
or policy with regard to the consideration of any director candidates recommended by shareholders. The nominating and corporate governance
committee will consider several factors when evaluating the appropriate characteristics of candidates for service as a director. The nominating
and corporate governance committee initially evaluates a prospective nominee based on his or her resume and other background information
that has been provided to the committee. At a minimum, director candidates must demonstrate high standards of ethics, integrity, independence,
sound judgment, strength of character, and meaningful experience and skills in business or other appropriate endeavors. In addition to
these minimum qualifications, the nominating and corporate governance committee considers other factors it deems appropriate based on
the current needs and desires of the Board, including specific business and professional experience that is relevant to the Board's
needs, including, but not limited to, Board diversity. A member of the nominating and corporate governance committee will contact, for
further review, those candidates who the committee believes are qualified, who may fulfill a specific Board need and who would otherwise
best make a contribution to the Board. The nominating and corporate governance committee is responsible for conducting, with the assistance
of the Corporate Secretary, and subject to applicable law, any inquiries into the background and qualifications of the candidate. Based
on the information the committee learns during this process, it determines which nominee(s) to submit for election. The committee uses
a comparable process for evaluating all director candidates, regardless of the source of the recommendation.
The nominating and corporate governance
committee is authorized to use, as it deems appropriate or necessary, an outside consultant to identify and screen potential director
candidates. No outside consultants were used during the fiscal year ended August 31, 2021 to identify or screen potential director candidates.
The nominating and corporate governance committee will reassess the qualifications of a current director, including the director's
attendance and contributions at Board and committee meetings, prior to recommending a director for reelection.
Code of Ethics
We have adopted a code of ethics
meeting the requirements of Section 406 of the Sarbanes-Oxley Act of 2002. We believe our code of ethics is reasonably designed to deter
wrongdoing and promote honest and ethical conduct; provide full, fair, accurate, timely and understandable disclosure in public reports;
comply with applicable laws; ensure prompt internal reporting of violations; and provide accountability for adherence to the provisions
of the code of ethics.
Board Leadership
Structure and Board's Role in Risk Oversight
Our Board of Directors has a Chairman,
Mr. Mattacchione. The Chairman has authority, among other things, to preside over Board meetings and set the agenda for Board meetings.
Accordingly, the Chairman has substantial ability to shape the work of our Board of Directors. We believe that separation of the roles
of Chairman and Chief Executive Officer is not necessary at this time to ensure appropriate oversight by the Board of Directors of our
business and affairs. However, no single leadership model is right for all companies and at all times. The Board of Directors recognizes
that depending on the circumstances, other leadership models, such as the appointment of a lead independent director, might be appropriate.
Accordingly, the Board of Directors may periodically review its leadership structure. In addition, the Board of Directors will hold executive
sessions in which only independent directors are present.
126
Our Board of Directors is generally
responsible for the oversight of corporate risk in its review and deliberations relating to our activities. Our principal source of risk
falls into two categories, financial and product commercialization. The audit committee will oversee management of financial risks; our
Board of Directors regularly reviews information regarding our cash position, liquidity and operations, as well as the risks associated
with each. The Board of Directors regularly reviews plans, results and potential risks related to our product development and commercialization
efforts. Our compensation committee is expected to oversee risk management as it relates to our compensation plans, policies and practices
for all employees including executives and directors, particularly whether our compensation programs may create incentives for our employees
to take excessive or inappropriate risks which could have a material adverse effect on us.
Procedures for Contacting
the Board
The Board has established a process
for stockholders and other interested parties to send written communications to the Board, the non-management directors, a particular
committee or to individual directors, as applicable. Such communications should be sent by U.S. mail addressed to:
Novo Integrated Sciences, Inc. Board of Directors
c/o Novo Integrated Sciences, Inc.
Attention: Corporate Secretary
11120 NE 2nd Street, Suite 100
Bellevue, WA 98004
The Board has instructed the Corporate
Secretary to promptly forward all communications so received to the full Board, the non-management directors or the individual Board member(s)
specifically addressed in the communication. Comments or questions regarding our accounting, internal controls or auditing matters, our
compensation and benefit programs, or the nomination of directors and other corporate governance matters will remain with the full Board.
Depending on the subject matter,
the Company's Corporate Secretary will:
●
Forward the communication to the director or directors to whom it is addressed;
●
Attempt to handle the inquiry directly, for example, where it is a request for information about our Company or if it is a stock-related matter; or
●
Not forward the communication if it is primarily commercial in nature or if it relates to a topic that is not relevant to the Board or a particular committee or is otherwise improper.
Director Compensation
During the fiscal year ended August
31, 2021, our non-employee directors received options to purchase shares of our common stock as compensation for serving on the Board.
During the fiscal year ended August 31, 2021, Mr. Pope received an option to purchase 33,000 shares of common stock, and each of Messrs.
Flesias and Oliva received an option to purchase 19,800 shares of common stock. Mr. Oliva ceased to be a member of our Board of Directors
on June 30, 2022. Mr. Ali was appointed as a director on June 30, 2022 and therefore, did not serve as a member of our Board of Directors
during the fiscal year ended August 31, 2021.
During the fiscal year ending
August 31, 2022, each of Messrs. Pope, Flesias and Oliva received an option to purchase 93,995 shares of our common stock as compensation
for serving on the Board. In addition, we paid Mr. Pope $15,000 in cash for his services as chair of the Audit Committee. During the fiscal
year ending August 31, 2022, Mr. Ali, who was appointed as a director on June 30, 2022, received an option to purchase 39,480 shares of
common stock.
In addition, during the fiscal
year ending August 31, 2022, our Board granted to Mr. Dalcourt and Mr. Gaynor 250,000 and 50,000, respectively, shares of common stock
as compensation for services on the Board, for which Messrs. Dalcourt and Gaynor were uncompensated since their appointment in 2017.
127
EXECUTIVE COMPENSATION
The following table summarizes
all compensation earned by Messrs. Mattacchione and David (together, our "Named Executive Officers").
2021 SUMMARY COMPENSATION
TABLE
Name and
Principal
Position
Fiscal Year
Ended
Salary
($)
Bonus
($)
Stock
Awards
($)
Option
Awards ($)
All Other
Compensation
($)
Total
($)
Robert Mattacchione,
8/31/2021
$
46,500
$
-
$
-
$
-
$
-
$
46,500
Chief Executive Officer
8/31/2020
$
-
$
-
$
-
$
-
$
-
$
-
Christopher David,
8/31/2021
$
114,750
$
-
$
-
$
-
$
-
$
114,750
Chief Operating Officer-President
8/31/2020
$
96,000
$
-
$
-
$
1,680,640
(1)
$
-
$
1,776,640
(1)
Represents the aggregate grant date fair value of an option to purchase 575,000 shares of common stock. The option was fully vested at grant, has a 5-year term and has an exercise price of $3.00 per share. See Note 13 to our audited financial statements included herein for assumptions used to determine the aggregate grant date fair value of the stock option.
On December 29, 2017, the Company
granted Mr. David a 5-year option to purchase 200,000 restricted shares of the Company's common stock at an exercise price of $4.20
per share. On April 30, 2020, the exercise price for Mr. David's options was re-priced to $1.60 and the expiration date of Mr. David's
200,000 options was extended to December 29, 2024.
Robert Mattacchione
On June 18, 2021, the Company
entered into an executive agreement (the "June 2021 Mattacchione Agreement") with GPE Global Holdings Inc., an entity controlled
by Robert Mattacchione and through which Mr. Mattacchione will provide services to the Company ("GPE"). Mr. Mattacchione serves
as the Company's Chairman of the Board and Chief Executive Officer, and is the Company's majority stockholder. Pursuant to
the terms of the June 2021 Mattacchione Agreement, Mr. Mattacchione will continue to serve as the Company's Chief Executive Officer.
Mr. Mattacchione also continues to serve as Chairman of the Board. In consideration thereof, the Company agreed to (i) pay Mr. Mattacchione
an annual base salary of $186,000, (ii) pay Mr. Mattacchione a monthly bonus reconciled quarterly and paid as follows: (a) quarterly cash
bonuses equal to 10% of positive net income ("PNI"), and (b) PNI will be reconciled within 30 days after the close of the
quarter with payments to Mr. Mattacchione made within 45 days of the close of the quarter, and (iii) pay Mr. Mattacchione bonuses based
on increases in the Company's market cap valuation ("MCV") from the date of the June 2021 Mattacchione Agreement, with
the following milestone bonus parameters:
(a)
For each and every $50,000,000 Company MCV increase sustained for a period of not less than 30 days (the "50M Bonus Event"), Mr. Mattacchione will receive $1,000,000, or 2% of $50,000,000, in Company common stock. For the sake of clarity, Mr. Mattacchione will only be issued compensation based on $50,000,000 MCV increments; there will be no compensation issued for anything above $50,000,000 until the subsequent $50,000,000 MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company, and (ii) 50% registered shares from the Company's current active incentive plan within 30 days of the respective 50M Bonus Event.
128
(b)
Upon the Company reaching and sustaining a MCV of $1 billion for no less than 30 days (the "1B Bonus Event"), Mr. Mattacchione will receive $50,000,000, or 5% of $1 billion, in restricted shares of Company common stock. The 1B Bonus Event stock will be issued within 30 days of the 1B Bonus Event or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company.
(c)
For each additional $1 billion MCV, beyond the initial 1B Bonus Event, sustained for a period of no less than 30 days, Mr. Mattacchione will receive $50,000,000, or 5% of $1 billion, in restricted shares of the Company's common stock. This additional 1B Bonus Event Stock, commencing with a $2 billion MCV and each additional 1B MCV increase, beyond $2 billion, will be issued within 30 days of the Bonus Event, or at a later date as requested by Mr. Mattacchione, and held as an allocation to Mr. Mattacchione, until the requisition date as provided in writing, by Mr. Mattacchione, to the Company.
The June 2021 Mattacchione Agreement
supersedes all prior compensation arrangements between the Company and Mr. Mattacchione.
The Company will be deemed to
be in default under the June 2021 Mattacchione Agreement upon the occurrence of any of the following events:
(a)
if the Company shall become insolvent, or bankrupt, or subject to the provisions of the U.S. Bankruptcy Code, or shall go into liquidation, either voluntarily or under an order of a Court of competent jurisdiction, or shall make a general assignment for the benefit of its creditors, or otherwise acknowledge its insolvency; or
(b)
if a liquidator or liquidators or receiver or receivers or a trustee or trustees in bankruptcy, be appointed to the Company, or if its secured creditors take possession of the property of the Company or any substantial or essential part thereof in the sole determination of Mr. Mattacchione; or
(c)
if the Company fails, refuses or neglects to promptly pay any monies owing to Mr. Mattacchione when due under the June 2021 Mattacchione Agreement.
Mr. Mattacchione will be deemed
to be in default under the June 2021 Mattacchione Agreement upon the occurrence of any of the following events:
(a)
if Mr. Mattacchione fails, refuses or neglects to promptly perform any material obligations owing to the Company when due under the June 2021 Mattacchione Agreement, and such failure in performance shall continue for 10 business days following notice from the Company unless Mr. Mattacchione shall have commenced within the 10 days following notice and is continuing acceptable measures to remedy the said failure in performance.
(b)
If the performance of Mr. Mattacchione is not to minimum standards as expected by the Board of Directors of the Company.
The term of the June 2021 Mattacchione
Agreement will run for an initial term of 36 months. The term may be extended at the end of the initial term if the Company and Mr. Mattacchione
mutually agree.
Mr. Mattacchione may terminate
the June 2021 Mattacchione Agreement at any time, upon 90 days' written notice to the Company, and receive (i) additional compensation
equal to $1,500,000 in restricted shares of the Company's common stock as consideration for the previous tenure of unpaid service
filling the roles and responsibilities as the Company's Chief Executive Officer since October 17, 2018, and (ii) any other compensation
earned within the June 2021 Mattacchione Agreement.
129
Notwithstanding anything in the
June 2021 Mattacchione Agreement to the contrary, the Company may terminate Mr. Mattacchione's service for cause for any one of
the following reasons: (i) conviction of a felony, any act involving moral turpitude, or a misdemeanor where imprisonment is imposed,
(ii) commission of any act of theft, fraud, dishonesty, or falsification of any Company records, (iii) improper disclosure of the Company's
confidential or proprietary information, (iv) any action by Mr. Mattacchione which has a detrimental effect on the Company's reputation
or business, (v) Mr. Mattacchione's failure or inability to perform any reasonable assigned duties after written notice from the
Company thereof, and a reasonable opportunity to cure, such failure or inability, (vi) any breach of the June 2021 Mattacchione Agreement,
which breach is not cured within 15 days following written notice of such breach, (vii) a course of conduct amounting to gross incompetence,
(viii) chronic and unexcused absenteeism, (ix) unlawful appropriation of a corporate opportunity, or (x) misconduct in connection with
the performance of any of Mr. Mattacchione's duties, including, without limitation, misappropriation of funds or property of the
Company, securing or attempting to secure personally any profit in connection with any transaction entered into on behalf of the Company,
misrepresentation to the Company, or any violation of law or regulations on Company premises or to which the Company is subject. Upon
termination of Mr. Mattacchione's services with the Company for cause, the Company shall be under no further obligation to Mr. Mattacchione,
except to pay all accrued but unpaid renumeration.
The Company may terminate Mr.
Mattacchione's services at any time without cause; provided, however, that Mr. Mattacchione will be entitled to severance pay in
the amount of three years renumeration and certain additional compensation as identified in the June 2021 Mattacchione Agreement, but
if, and only if, Mr. Mattacchione executes a valid and comprehensive release of any and all claims that Mr. Mattacchione may have against
the Company in a form provided by the Company and Mr. Mattacchione executes such form within 30 days of tender.
Christopher David
On November 30, 2018, the Company
entered into an employment agreement (the "November 2018 Agreement") with Mr. David, effective December 1, 2018. Pursuant
to the terms of the November 2018 Agreement, Mr. David agreed to serve as the Company's President. In consideration thereof, the
Company agreed to pay Mr. David a monthly salary of $8,000. The November 2018 Agreement terminated on July 31, 2019 pursuant to its terms;
however, the parties continued to perform pursuant to the same terms until August 6, 2020.
On August 6, 2020, the Company
entered into an employment agreement (the "August 2020 Agreement") with Mr. David, effective August 5, 2020. Pursuant to the
terms of the August 2020 Agreement, Mr. David agreed to serve as the Company's President. In consideration thereof, the Company
agreed to (i) pay Mr. David a monthly salary of $8,000, and (ii) grant Mr. David a 5-year option to purchase 575,000 shares of the Company's
restricted common stock at an exercise price of $3.00 per share. The option fully vested on the date of grant and expires on August 6,
2025.
On June 18, 2021, the Company
entered into an employment agreement (the "June 2021 David Agreement") with Mr. David, the Company's President and a
member of the Company's Board of Directors. Pursuant to the terms of the June 2021 David Agreement, Mr. David agreed to serve as
the Company's President and Chief Operating Officer. In consideration thereof, the Company agreed to (i) pay Mr. David an annual
base salary of $171,000, (ii) pay Mr. David a monthly bonus reconciled quarterly and paid as follows: (a) quarterly cash bonuses equal
to 10% of PNI, and (b) PNI will be reconciled within 30 days after the close of the quarter with payments to Mr. David made within 45
days of the close of the quarter, and (iii) pay Mr. David bonuses based on increases in the Company's MCV from the date of the June
2021 David Agreement, with the following milestone bonus parameters:
(a)
For each and every $50,000,000 Company MCV increase sustained for a period of not less than 30 days (the "50M Bonus Event"), Mr. David will receive $500,000, or 1% of $50,000,000, in Company common stock. For the sake of clarity, Mr. David will only be issued compensation based on $50,000,000 MCV increments; there will be no compensation issued for anything above $50,000,000 until the subsequent $50,000,000 MCV milestone is achieved. This bonus will be capped at a Company MCV of $1 billion. The 50M Bonus Event stock will be issued as (i) 50% restricted shares within 30 days of the respective 50M Bonus Event or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company, and (ii) 50% registered shares from the Company's current active incentive plan within 30 days of the respective 50M Bonus Event.
(b)
Upon the Company reaching and sustaining a MCV of $1 billion for no less than 30 days (the "1B Bonus Event"), Mr. David will receive $20,000,000, or 2% of $1 billion, in restricted shares of Company common stock. The 1B Bonus Event stock will be issued within 30 days of the 1B Bonus Event or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company.
130
(c)
For each additional $1 billion MCV, beyond the initial 1B Bonus Event, sustained for a period of no less than 30 days, Mr. David will receive $20,000,000, or 2% of $1 billion, in restricted shares of the Company's common stock. This additional 1B Bonus Event Stock, commencing with a $2 billion MCV and each additional 1B MCV increase, beyond $2 billion, will be issued within 30 days of the Bonus Event, or at a later date as requested by Mr. David, and held as an allocation to Mr. David, until the requisition date as provided in writing, by Mr. David, to the Company.
The June 2021 David Agreement
supersedes the employment agreement dated August 6, 2020 between the Company and Mr. David.
The Company will be deemed to
be in default under the June 2021 David Agreement upon the occurrence of any of the following events:
(a)
if the Company shall become insolvent, or bankrupt, or subject to the provisions of the U.S. Bankruptcy Code, or shall go into liquidation, either voluntarily or under an order of a Court of competent jurisdiction, or shall make a general assignment for the benefit of its creditors, or otherwise acknowledge its insolvency; or
(b)
if a liquidator or liquidators or receiver or receivers or a trustee or trustees in bankruptcy, be appointed to the Company, or if its secured creditors take possession of the property of the Company or any substantial or essential part thereof in the sole determination of Mr. David; or
(c)
if the Company fails, refuses or neglects promptly pay any monies owing to Mr. David when due under the June 2021 David Agreement.
Mr. David will be deemed to be
in default under the June 2021 David Agreement upon the occurrence of any of the following events:
(a)
if Mr. David fails, refuses or neglects to promptly perform any material obligations owing to the Company when due under the June 2021 David Agreement, and such failure in performance shall continue for 10 business days following notice from the Company unless Mr. David shall have commenced within the 10 days following notice and is continuing acceptable measures to remedy the said failure in performance.
(b)
If the performance of Mr. David is not to minimum standards as expected by the Board of Directors of the Company.
The term of the June 2021 David
Agreement will run for an initial term of 36 months. The term may be extended at the end of the initial term if the Company and Mr. David
mutually agree.
Mr. David may terminate the June
2021 David Agreement at any time, upon 90 days' written notice to the Company, and receive (i) additional compensation equal to
$300,000 in restricted shares of the Company's common stock as consideration for the discount to market salary Mr. David was paid,
from July 12, 2017 through May 31, 2021, filling the roles and responsibilities as the Company's President, and (ii) any other compensation
earned within the June 2021 David Agreement.
Notwithstanding anything in the
June 2021 David Agreement to the contrary, the Company may terminate Mr. David's employment for cause for any one of the following
reasons: (i) conviction of a felony, any act involving moral turpitude, or a misdemeanor where imprisonment is imposed, (ii) commission
of any act of theft, fraud, dishonesty, or falsification of any Company records, (iii) improper disclosure of the Company's confidential
or proprietary information, (iv) any action by Mr. David which has a detrimental effect on the Company's reputation or business,
(v) Mr. David's failure or inability to perform any reasonable assigned duties after written notice from the Company thereof, and
a reasonable opportunity to cure, such failure or inability, (vi) any breach of the June 2021 David Agreement, which breach is not cured
within 15 days following written notice of such breach, (vii) a course of conduct amounting to gross incompetence, (viii) chronic and
unexcused absenteeism, (ix) unlawful appropriation of a corporate opportunity, or (x) misconduct in connection with the performance of
any of Mr. David's duties, including, without limitation, misappropriation of funds or property of the Company, securing or attempting
to secure personally any profit in connection with any transaction entered into on behalf of the Company, misrepresentation to the Company,
or any violation of law or regulations on Company premises or to which the Company is subject. Upon termination of Mr. David's employment
with the Company for cause, the Company shall be under no further obligation to Mr. David, except to pay all accrued but unpaid renumeration.
131
The Company may terminate Mr.
David's employment at any time without cause; provided, however, that Mr. David will be entitled to severance pay in the amount
of three years renumeration and certain additional compensation as identified in the June 2021 David Agreement, but if, and only if, Mr.
David executes a valid and comprehensive release of any and all claims that Mr. David may have against the Company in a form provided
by the Company and Mr. David executes such form within 30 days of tender.
SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS
AND MANAGEMENT
The following table sets forth
the number of shares of and percent of the Company's common stock beneficially owned as of September 12, 2022, by all directors,
our named executive officers, our directors and executive officers as a group, and persons or groups known by us to own beneficially
5% or more of our common stock, immediately prior to this Offering, and immediately after the closing of this offering, as adjusted to
reflect the assumed sale of 13,605,442 units (which includes shares of our common stock or Pre-Funded Warrants and immediately
exercisable warrants to purchase shares of our common stock) in this Offering, but assumes no Pre-Funded Warrants were acquired
and the warrants forming part of the units are not exercised.
The business address of each of
the beneficial owners listed below is c/o Novo Integrated Sciences, Inc., 11120 NE 2nd Street, Suite 100, Bellevue, WA 98004.
Name of Beneficial Owner
Amount
and
Nature of
Beneficial
Ownership
Pre-
Closing
Percentage
of Class
(1)
Post-
Closing Amount
and
Nature of
Beneficial
Ownership
Post-
Closing
Percentage
of Class
(1)
Directors and Named Executive Officers:
Robert Mattacchione
12,933,562
(2)
41.5
%
12,933,562
28.9
%
Christopher David
1,281,950
(3)
4.1
%
1,281,950
2.8
%
Alex Flesias
113,755
(4)
*
%
113,755
*
%
Michael Pope
126,995
(5)
*
%
126,995
*
%
Sarfaraz Ali
39,480
(6)
*
%
39,480
*
%
All directors and executive officers as a group (6 persons)
14,495,742
(7)
46.5
%
14,495,742
31.3
%
Principal Shareholders (more than 5%):
ALMC-ASAP Holdings, Inc. (8)
12,908,562
(9)
41.4
%
12,908,562
28.8
%
Hudson Bay Capital Management LP (10)
3,179,257
(11)
10.2
%
3,179,257
6.6
%
Pierre Dalcourt (12)
3,637,794
(13)
11.7
%
3,637,794
8.1
%
Michael Gaynor (14)
1,793,713
(15)
5.8
%
1,793,713
4.0
%
*
less than 1%.
(1)
The pre-closing percentages in the table have been calculated on the
    basis of treating as outstanding for a particular person, all shares of our capital stock outstanding on September 12, 2022.
    The post-closing percentages in the table have been calculated on the basis of treating as outstanding for a particular person, all
    shares of our capital stock outstanding on September 12, 2022, plus the assumed sale of 13,605,442 units (which includes
    shares of our common stock or Pre-Funded Warrants and immediately exercisable warrants to purchase shares of our common stock)
    in this Offering, but assumes no Pre-Funded Warrants were acquired and that the warrants forming part of the units are not
    exercised. On September 12, 2022, there were 31,180,603 shares of our common stock outstanding. To calculate a stockholder's
    percentage of beneficial ownership, we include in the numerator and denominator the common stock outstanding and all shares of our
    common stock issuable to that person in the event of the exercise of outstanding warrants and other derivative securities owned by
    that person which are exercisable within 60 days of September 12, 2022. Common stock warrants and derivative securities held
    by other stockholders are disregarded in this calculation. Therefore, the denominator used in calculating beneficial ownership among
    our stockholders may differ. Unless we have indicated otherwise, each person named in the table has sole voting power and sole investment
    power for the shares listed opposite such person's name.
132
(2)
Represents (i) 12,908,562 shares owned by ALMC-ASAP Holdings, Inc. ("ALMC"), and (ii) 25,000 shares that may be acquired upon exercise of vested options held by Ms. Emily Mattacchione, Mr. Mattacchione's spouse. ALMC is wholly owned by the Mattacchione Family Trust. Mr. Mattacchione is the trustee of the Mattacchione Family Trust, with voting and depository power over these shares.
(3)
Includes 1,200,000 shares that may be acquired upon exercise of vested options.
(4)
Represents shares that may be acquired upon exercise of vested options.
(5)
Represents shares that may be acquired upon exercise of vested options.
(6)
Represents shares that may be acquired upon exercise of vested options.
(7)
Includes shares beneficially owned by Messrs. Mattacchione, David, Zsebok, Flesias, Pope and Ali and 1,505,230 shares that may be acquired by such persons upon exercise of vested options.
(8)
ALMC-ASAP Holdings, Inc.'s address is 119 Westcreek Drive, Suite 1, Woodbridge Ontario Canada L4L 9N6.
(9)
ALMC-ASAP Holdings, Inc.'s shares are held by the Mattacchione Family Trust. See footnote 1 above.
(10)
Hudson Bay Capital Management LP's address is 28 Havemeyer Place, 2nd Floor, Greenwich, Connecticut 06830. Hudson Bay Capital Management LP serves as the investment manager to Hudson Bay Master Fund Ltd., in whose name the securities are held. As such, Hudson Bay Capital Management LP may be deemed to be the beneficial owner of these shares, subject to a 9.99% blocker, if any, underlying the securities held by HT Investments MA LLC. Sander Gerber serves as the managing member of Hudson Bay Capital GP LLC, which is the general partner of Hudson Bay Capital Management LP. Mr. Gerber disclaims beneficial ownership of these securities.
(11)
Represents shares of common stock issuable upon exercise of warrants and/or conversion of convertible notes.
(12)
Mr. Dalcourt ceased to be a member of the Company's Board of Directors on June 30, 2022.
(13)
Represents shares owned by 1218814 Ontario Inc., which is 50% owned by Dr. Pierre Dalcourt, a member of the Company's Board, and 50% owned by Ms. Amanda Dalcourt, Dr. Dalcourt's spouse. 1218814 Ontario Inc.'s shares are held by the Dalcourt Family Trust. Dr. Dalcourt and Ms. Dalcourt are co-trustees of the Dalcourt Family Trust and share voting and depository power over these shares.
(14)
Mr. Gaynor ceased to be a member of the Company's Board of Directors on June 30, 2022.
(15)
Represents shares owned by Michael Gaynor Family Trust. Mr. Gaynor is trustee of Michael Gaynor Family Trust and has voting and depository power over these shares.
133
Outstanding Equity
Awards at 2021 Fiscal Year-End
The following table sets forth
information on outstanding options and stock awards held by the named executive officers as of August 31, 2021.
Option Awards
Name
Number of
Securities
Underlying
Unexercised
Options (#)
Exercisable
Number of Securities Underlying Unexercised Options (#) Unexercisable
Option Exercise Price
($)
Option
Expiration
Date
Christopher David
150,000
-
$
1.60
6/29/23
100,000
-
$
1.60
2/19/24
75,000
-
$
1.60
4/28/24
100,000
-
$
1.60
7/12/24
200,000
-
$
1.60
12/29/24
575,000
-
$
3.00
8/6/25
Equity Compensation Plan Information
The table below shows information
with respect to all our equity compensation plans as of August 31, 2021.
Plan Category
Number of
securities to be
issued upon
exercise of
outstanding
options,
warrants and
rights
Weighted-average
exercise price of
outstanding options,
warrants and rights
Number of securities remaining available
for future issuance under equity
compensation plans (excluding securities
reflected in column (a))
(a)
(b)
(c)
Equity compensation plans approved by security holders
-
-
5,732,950
Equity compensation plans not approved by security holders
-
-
-
Total
-
-
-
(1) This represents the 498,750 shares of common stock
issuable pursuant to the Company's 2015 Incentive Compensation Plan (the "2015 Plan"), 864,900 shares of common stock
issuable pursuant to the Novo Integrated Sciences, Inc. 2018 Incentive Plan (the 2018 Plan") and 4,369,300 shares of common stock
issuable pursuant to the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the 2021 Plan"). The Company does not intend
to award any additional grants under the 2015 Plan or the 2018 Plan.
On September 8, 2015, the Company's
Board of Directors and stockholders holding a majority of the Company's outstanding common stock approved the Novo Integrated Sciences,
Inc. the 2015 Plan, which authorizes the issuance of up to 500,000 shares of common stock to employees, officers, directors or independent
consultants of the Company, provided that no person can be granted shares under the 2015 Plan for services related to raising capital
or promotional activities. As of August 31, 2021, the 2015 Plan has 498,750 shares available for award; however, the Company does not
intend to issue any additional grants under the 2015 Plan.
On January 16, 2018, the Company's
Board of Directors and stockholders holding a majority of the Company's outstanding common stock approved the Novo Integrated Sciences,
Inc. 2018 Plan. Under the 2018 Plan, 1,000,000 shares of common stock are authorized for the grant of stock options and the issuance of
restricted stock, stock appreciation rights, phantom stock and performance awards to officers, directors, employees and eligible consultants
to the Company or its subsidiaries. As of August 31, 2021, the 2018 Plan has 864,900 shares available for award; however, the Company
does not intend to issue any additional grants under the 2018 Plan.
134
On February 9, 2021, the Company's
Board of Directors and stockholders holding a majority of the Company's outstanding common stock approved the Novo Integrated Sciences,
Inc. 2021 Plan. Under the 2021 Plan, a total of 4,500,000 shares of common stock are authorized for issuance pursuant to the grant of
stock options, stock appreciation rights, restricted stock, restricted stock units, performance units, performance shares or other cash-
or stock-based awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries. Subject to adjustment
as provided in the 2021 Plan, the maximum aggregate number of shares that may be issued under the 2021 Plan will be cumulatively increased
on January 1, 2022 and on each subsequent January 1 through and including January 1, 2023, by a number of shares equal to the smaller
of (i) 3% of the number of shares of common stock issued and outstanding on the immediately preceding December 31, or (ii) an amount
determined by our Board of Directors. As of September 12, 2021, the 2021 Plan has 4,369,300 shares are available for award.
Novo Integrated Sciences, Inc.'s 2021 Equity
Incentive Plan
On February 9, 2021, the Board
of Directors of Novo Integrated Sciences, Inc. (the "Company") and stockholders holding a majority of the Company's
outstanding common stock approved the 2021 Equity Incentive Plan (the "2021 Plan").
Authorized Shares
A total of 4,500,000 shares of
the Company's common stock are authorized for issuance pursuant to the 2021 Plan. Subject to adjustment as provided in the 2021
Plan, the maximum aggregate number of shares that may be issued under the 2021 Plan will be cumulatively increased on January 1, 2022
and on each subsequent January 1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number
of shares of common stock issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by the Board.
Additionally, if any award issued
pursuant to the 2021 Plan expires or becomes unexercisable without having been exercised in full, is surrendered pursuant to an exchange
program, as provided in the 2021 Plan, or, with respect to restricted stock, restricted stock units ("RSUs"), performance
units or performance shares, is forfeited to or repurchased by the Company due to the failure to vest, the unpurchased shares (or for
awards other than stock options or stock appreciation rights the forfeited or repurchased shares) which were subject thereto will become
available for future grant or sale under the 2021 Plan (unless the 2021 Plan has terminated). With respect to stock appreciation rights,
only shares actually issued pursuant to a stock appreciation right will cease to be available under the 2021 Plan; all remaining shares
under stock appreciation rights will remain available for future grant or sale under the 2021 Plan (unless the 2021 Plan has terminated).
Shares that have actually been issued under the 2021 Plan under any award will not be returned to the 2021 Plan and will not become available
for future distribution under the 2021 Plan; provided, however, that if shares issued pursuant to awards of restricted stock, restricted
stock units, performance shares or performance units are repurchased by the Company or are forfeited to the Company due to the failure
to vest, such shares will become available for future grant under the 2021 Plan. Shares used to pay the exercise price of an award or
to satisfy the tax withholdings related to an award will become available for future grant or sale under the 2021 Plan. To the extent
an award under the 2021 Plan is paid out in cash rather than shares, such cash payment will not result in reducing the number of shares
available for issuance under the 2021 Plan.
Notwithstanding the foregoing
and, subject to adjustment as provided in the 2021 Plan, the maximum number of shares that may be issued upon the exercise of incentive
stock options will equal the aggregate share number stated above, plus, to the extent allowable under Section 422 of the Internal Revenue
Code of 1986, as amended, and regulations promulgated thereunder, any shares that become available for issuance under the 2021 Plan in
accordance with the foregoing.
135
Plan Administration
The Board or one or more committees
appointed by the Board will administer the 2021 Plan. In addition, if the Company determines it is desirable to qualify transactions under
the 2021 Plan as exempt under Rule 16b-3 of the Securities Exchange Act of 1934, as amended, such transactions will be structured with
the intent that they satisfy the requirements for exemption under Rule 16b-3. Subject to the provisions of the 2021 Plan, the administrator
has the power to administer the 2021 Plan and make all determinations deemed necessary or advisable for administering the 2021 Plan, including
the power to determine the fair market value of the Company's common stock, select the service providers to whom awards may be granted,
determine the number of shares covered by each award, approve forms of award agreements for use under the 2021 Plan, determine the terms
and conditions of awards (including the exercise price, the time or times at which the awards may be exercised, any vesting acceleration
or waiver or forfeiture restrictions and any restriction or limitation regarding any award or the shares relating thereto), construe and
interpret the terms of the 2021 Plan and awards granted under it, prescribe, amend and rescind rules relating to the 2021 Plan, including
creating sub-plans and modify or amend each award, including the discretionary authority to extend the post-termination exercisability
period of awards (provided that no option or stock appreciation right will be extended past its original maximum term), and to allow a
participant to defer the receipt of payment of cash or the delivery of shares that would otherwise be due to such participant under an
award. The administrator also has the authority to allow participants the opportunity to transfer outstanding awards to a financial institution
or other person or entity selected by the administrator and to institute an exchange program by which outstanding awards may be surrendered
or cancelled in exchange for awards of the same type which may have a higher or lower exercise price or different terms, awards of a different
type or cash, or by which the exercise price of an outstanding award is increased or reduced. The administrator's decisions, interpretations
and other actions are final and binding on all participants.
Eligibility
Awards under the 2021 Plan, other
than incentive stock options, may be granted to employees (including officers) of the Company or a subsidiary, members of the Company's
Board, or consultants engaged to render bona fide services to the Company or a subsidiary. Incentive stock options may be granted only
to employees of the Company or a subsidiary.
Stock Options
Stock options may be granted under
the 2021 Plan. The exercise price of options granted under the 2021 Plan generally must at least be equal to the fair market value of
the Company's common stock on the date of grant. The term of each option will be as stated in the applicable award agreement; provided,
however, that the term may be no more than 10 years from the date of grant. The administrator will determine the methods of payment of
the exercise price of an option, which may include cash, shares or other property acceptable to the administrator, as well as other types
of consideration permitted by applicable law. After the termination of service of an employee, director or consultant, they may exercise
their option for the period of time stated in their option agreement. In the absence of a specified time in an award agreement, if termination
is due to death or disability, the option will remain exercisable for 12 months. In all other cases, in the absence of a specified time
in an award agreement, the option will remain exercisable for three months following the termination of service. An option may not be
exercised later than the expiration of its term. Subject to the provisions of the 2021 Plan, the administrator determines the other terms
of options.
Stock Appreciation Rights
Stock appreciation rights may
be granted under the 2021 Plan. Stock appreciation rights allow the recipient to receive the appreciation in the fair market value of
the Company's common stock between the exercise date and the date of grant. Stock appreciation rights may not have a term exceeding
10 years. After the termination of service of an employee, director or consultant, they may exercise their stock appreciation right for
the period of time stated in their stock appreciation right agreement. In the absence of a specified time in an award agreement, if termination
is due to death or disability, the stock appreciation rights will remain exercisable for 12 months. In all other cases, in the absence
of a specified time in an award agreement, the stock appreciation rights will remain exercisable for three months following the termination
of service. However, in no event may a stock appreciation right be exercised later than the expiration of its term. Subject to the provisions
of the 2021 Plan, the administrator determines the other terms of stock appreciation rights, including when such rights become exercisable
and whether to pay any increased appreciation in cash or with shares of the Company's common stock, or a combination thereof, except
that the per share exercise price for the shares to be issued pursuant to the exercise of a stock appreciation right will be no less than
100% of the fair market value per share on the date of grant.
136
Restricted Stock
Restricted stock may be granted
under the 2021 Plan. Restricted stock awards are grants of shares of the Company's common stock that vest in accordance with terms
and conditions established by the administrator. The administrator will determine the number of shares of restricted stock granted to
any employee, director or consultant and, subject to the provisions of the 2021 Plan, will determine the terms and conditions of such
awards. The administrator may impose whatever conditions to vesting it determines to be appropriate (for example, the administrator may
set restrictions based on the achievement of specific performance goals or continued service to the Company); provided, however, that
the administrator, in its sole discretion, may accelerate the time at which any restrictions will lapse or be removed. Recipients of restricted
stock awards generally will have voting and dividend rights with respect to such shares upon grant without regard to vesting, unless the
administrator provides otherwise. Shares of restricted stock that do not vest are subject to the Company's right of repurchase or
forfeiture.
Restricted Stock Units
RSUs may be granted under the
2021 Plan. RSUs are bookkeeping entries representing an amount equal to the fair market value of one share of the Company's common
stock. Subject to the provisions of the 2021 Plan, the administrator determines the terms and conditions of RSUs, including the vesting
criteria and the form and timing of payment. The administrator may set vesting criteria based upon the achievement of Company-wide, divisional,
business unit or individual goals (including continued employment or service), applicable federal or state securities laws or any other
basis determined by the administrator in its discretion. The administrator, in its sole discretion, may pay earned RSUs in the form of
cash, in shares of the Company's common stock or in some combination thereof. Notwithstanding the foregoing, the administrator,
in its sole discretion, may accelerate the time at which any vesting requirements will be deemed satisfied.
Performance Units and Performance Shares
Performance units and performance
shares may be granted under the 2021 Plan. Performance units and performance shares are awards that will result in a payment to a participant
only if performance goals established by the administrator are achieved or the awards otherwise vest. The administrator will establish
performance objectives or other vesting criteria in its discretion, which, depending on the extent to which they are met, will determine
the number or the value of performance units and performance shares to be paid out to participants. The administrator may set performance
objectives based on the achievement of Company-wide, divisional, business unit or individual goals (including continued employment or
service), applicable federal or state securities laws or any other basis determined by the administrator in its discretion. After the
grant of a performance unit or performance share, the administrator, in its sole discretion, may reduce or waive any performance criteria
or other vesting provisions for such performance units or performance shares. Performance units shall have an initial dollar value established
by the administrator on or prior to the grant date. Performance shares shall have an initial value equal to the fair market value of the
Company's common stock on the grant date. The administrator, in its sole discretion, may pay earned performance units or performance
shares in the form of cash, in shares or in some combination thereof.
Non-Employee Directors
The 2021 Plan provides that all
non-employee directors will be eligible to receive all types of awards (except for incentive stock options) under the 2021 Plan. The 2021
Plan includes a maximum limit of $750,000 of equity awards that may be granted to a non-employee director in any fiscal year, increased
to $1,500,000 in connection with his or her initial service. For purposes of this limitation, the value of equity awards is based on the
grant date fair value (determined in accordance with accounting principles generally accepted in the United States). Any equity awards
granted to a person for their services as an employee, or for their services as a consultant (other than as a non-employee director),
will not count for purposes of the limitation. The maximum limit does not reflect the intended size of any potential compensation or equity
awards to the Company's non-employee directors.
137
Non-transferability of Awards
Unless the administrator provides
otherwise, the 2021 Plan generally does not allow for the transfer of awards and only the recipient of an award may exercise an award
during their lifetime. If the administrator makes an award transferrable, such award will contain such additional terms and conditions
as the administrator deems appropriate.
Certain Adjustments
In the event of certain changes
in the Company's capitalization, to prevent diminution or enlargement of the benefits or potential benefits available under the
2021 Plan, the administrator will adjust the number and class of shares that may be delivered under the 2021 Plan or the number, and price
of shares covered by each outstanding award and the numerical share limits set forth in the 2021 Plan.
Dissolution or Liquidation
In the event of the Company's
proposed liquidation or dissolution, the administrator will notify participants as soon as practicable and all awards will terminate immediately
prior to the consummation of such proposed transaction.
Merger or Change in Control
The 2021 Plan provides that in
the event of the Company's merger with or into another corporation or entity or a "change in control" (as defined in
the 2021 Plan), each outstanding award will be treated as the administrator determines, including, without limitation, that (i) awards
will be assumed, or substantially equivalent awards will be substituted, by the acquiring or succeeding corporation (or an affiliate thereof)
with appropriate adjustments as to the number and kind of shares and prices; (ii) upon written notice to a participant, that the participant's
awards will terminate upon or immediately prior to the consummation of such merger or change in control; (iii) outstanding awards will
vest and become exercisable, realizable or payable, or restrictions applicable to an award will lapse, in whole or in part, prior to or
upon consummation of such merger or change in control and, to the extent the administrator determines, terminate upon or immediately prior
to the effectiveness of such merger or change in control; (iv) (A) the termination of an award in exchange for an amount of cash or property,
if any, equal to the amount that would have been attained upon the exercise of such award or realization of the participant's rights
as of the date of the occurrence of the transaction (and, for the avoidance of doubt, if as of the date of the occurrence of the transaction
the administrator determines in good faith that no amount would have been attained upon the exercise of such award or realization of the
participant's rights, then such award may be terminated by the Company without payment) or (B) the replacement of such award with
other rights or property selected by the administrator in its sole discretion; or (v) any combination of the foregoing. The administrator
will not be obligated to treat all awards, all awards a participant holds, or all awards of the same type, similarly. In the event that
awards (or portion thereof) are not assumed or substituted for in the event of a merger or change in control, the participant will fully
vest in and have the right to exercise all of their outstanding options and stock appreciation rights, including shares as to which such
awards would not otherwise be vested or exercisable, all restrictions on restricted stock and RSUs will lapse and, with respect to awards
with performance-based vesting, all performance goals or other vesting criteria will be deemed achieved at 100% of target levels and all
other terms and conditions met, in all cases, unless specifically provided otherwise under the applicable award agreement or other written
agreement between the participant and the Company or any of the Company's subsidiaries or parents, as applicable. If an option or
stock appreciation right is not assumed or substituted in the event of a merger or change in control, the administrator will notify the
participant in writing or electronically that the option or stock appreciation right will be exercisable for a period of time determined
by the administrator in its sole discretion and the vested option or stock appreciation right will terminate upon the expiration of such
period.
For awards granted to an outside
director, the outside director will fully vest in and have the right to exercise all of their outstanding options and stock appreciation
rights, all restrictions on restricted stock and RSUs will lapse and, for awards with performance-based vesting, unless specifically provided
for in the award agreement, all performance goals or other vesting criteria will be deemed achieved at 100% of target levels and all other
terms and conditions met.
138
Clawback
Awards will be subject to any
Company clawback policy that the Company is required to adopt pursuant to the listing standards of any national securities exchange or
association on which the Company's securities are listed or as is otherwise required by the Dodd-Frank Wall Street Reform and Consumer
Protection Act or other applicable laws. The administrator also may specify in an award agreement that the participant's rights,
payments or benefits with respect to an award will be subject to reduction, cancellation, forfeiture or recoupment upon the occurrence
of certain specified events. The Board may require a participant to forfeit, return or reimburse the Company all or a portion of the award
or shares issued under the award, any amounts paid under the award and any payments or proceeds paid or provided upon disposition of the
shares issued under the award in order to comply with such clawback policy or applicable laws.
CERTAIN RELATIONSHIPS
AND RELATED PARTY TRANSACTIONS
In addition to the compensation
arrangements, including employment, termination of employment and change in control arrangements and indemnification arrangements, discussed
in the sections titled "Directors, Executive Officers and Corporate Governance" and "Executive Compensation,"
the following is a description of each transaction since September 1, 2019 and each currently proposed transaction in which:
●
We and any subsidiaries thereof have been or will be a participant;
●
The amount involved exceeds the lesser of $120,000 or 1% of the average of the smaller reporting company's total assets at year-end for the last two completed fiscal years; and
●
Any of our directors, executive officers or beneficial owners of more than 5% of our capital stock, or any immediate family member of, or person sharing the household with, any of these individuals, had or will have a direct or indirect material interest.
At August 31, 2021, the Company
had outstanding advances totaling $478,920 due to related parties. These related parties are stockholders, officers and/or affiliates
of the Company, as well as owners, officers and/or shareholders of the companies that provided the advances to the Company. These amounts,
owed by the Company, are payable upon demand.
At August 31, 2021, the Company
had debentures totaling $1,221,764 including principal and interest, due to the following related parties:
●
$324,794 due to Peak Health LTC Inc., a company whose owner (Pierre Dalcourt) was a director until June 30, 2022 and is greater than 5% shareholder of the Company, and
●
$110,009 due to Michael Gaynor Physiotherapy PC, a company whose owner (Michael Gaynor) was an officer and director until June 30, 2022, and is greater than 5% shareholder of the Company, and
●
$323,110 due to ICC Healthnet Canada, Inc., a company whose owner (Robert Mattacchione) is a greater than 5% shareholder of the Company, and
●
$463,851 due to Healthnet Assessment Inc., a company whose owner (Robert Mattacchione) is a greater than 5% shareholder of the Company.
On September 30, 2013, the Company
issued five debentures totaling CAD$6,402,512 in connection with the acquisition of certain business assets. The holders of the debentures
are current stockholders, officers and/or affiliates of the Company. The debentures are secured by all the assets of the Company, accrue
interest at 8% per annum and were originally due on September 30, 2016. On December 2, 2017, the debenture holders agreed to extend the
due date to September 30, 2019. On September 27, 2019, the debenture holders agreed to extend the due date to September 30, 2021. On November
2, 2021, the debenture holders agreed to extend the due date to December 1, 2023.
On January 31, 2018, the debenture
holders converted 75% of the debenture value of $3,894,809 plus accrued interest of $414,965 into 1,047,588 shares of the Company's
common stock. The per share price used for the conversion of each debenture was $4.11 which was determined based on the average price
of the five trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price. At August
31, 2021, the amount of debentures outstanding was $982,205.
139
Amounts loaned to the Company
by stockholders and officers of the Company are payable upon demand. At August 31, 2021 and 2020, the amount due to related parties was
$478,920 and $528,213, respectively.
The Company leased office space
from a related party on a month-to-month basis with monthly lease payments of $1,487. The lease was terminated on May 31, 2020.
DESCRIPTION OF CAPITAL STOCK
The following description of our capital stock is
based upon our amended and restated articles of incorporation and our bylaws and applicable provisions of law, in each case as currently
in effect. This discussion does not purport to be complete and is qualified in its entirety by reference to our amended and restated articles
of incorporation, and our bylaws, copies of which are filed with the SEC as exhibits to this prospectus.
Pursuant to our amended and restated articles of
incorporation filed with the Nevada Secretary of State on March 8, 2017, as amended on April 7, 2017, our authorized capital stock consists
of 500,000,000 shares of capital stock, consisting of 499,000,000 shares of common stock, $0.001 par value per share, and 1,000,000 shares
of preferred stock, $0.001 par value per share. As of September 12, 2022, we had 31,180,603 shares of common stock issued and
outstanding and no shares of preferred stock issued and outstanding. We had 523 active holders of record of our common stock as
of September 12, 2022.
The Board may from time to time authorize by resolution
the issuance of any or all shares of the common stock and the preferred stock authorized in accordance with the terms and conditions set
forth in the amended and restated articles of incorporation for such purposes, in such amounts, to such persons, corporations, or entities,
for such consideration and in the case of the Preferred Stock, in one or more series, all as the Board in its discretion may determine
and without any vote or other action by the stockholders, except as otherwise required by law.
Common Stock
Holders of the Company's common stock are entitled
to one vote for each share on all matters submitted to a stockholder vote. Holders of common stock do not have cumulative voting rights.
Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors. Holders
of the Company's common stock representing a majority of the voting power of the Company's capital stock issued, outstanding
and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of stockholders.
Holders of the Company's common stock are entitled
to share in all dividends that our Board of Directors, in its discretion, declares from legally available funds. In the event of a liquidation,
dissolution or winding up, each outstanding share entitles its holder to participate pro rata in all assets that remain after payment
of liabilities and after providing for each class of stock, if any, having preference over the common stock. The Company's common
stock has no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to the Company's common
stock.
Preferred Stock
The total number of authorized shares of Preferred
Stock shall be one million (1,000,000) shares with par value of $0.001 per share. The powers, preferences, rights, qualifications, limitations
and restrictions pertaining to the Preferred Stock, or any series thereof, shall be such as may be fixed, from time to time, by the Board
in its sole discretion, authority to do so being hereby expressly vested in the Board. As of the date hereof there are no classes of Preferred
Stock designated, authorized, issued or outstanding. The authority of the Board with respect to each such series of Preferred Stock will
include, without limiting the generality of the foregoing, the determination of any or all of the following:
(i)
The number of shares of any series and the designation to distinguish the shares of such series from the shares of all other series;
140
(ii)
the voting powers, if any, of the shares of such series and whether such voting powers are full or limited;
(iii)
the redemption provisions, if any, applicable to such series, including the redemption price or prices to be paid;
(iv)
whether dividends, if any, will be cumulative or noncumulative, the dividend rate or rates of such series and the dates and preferences of dividends on such series;
(v)
the rights of such series upon the voluntary or involuntary dissolution of, or upon any distribution of the assets of, the Corporation;
(vi)
the provisions, if any, pursuant to which the shares of such series are convertible into, or exchangeable for, shares of any other class or classes or of any other series of the same or any other class or classes of stock, or any other security, of the Corporation or any other corporation or other entity, and the rates or other determinants of conversion or exchange applicable thereto;
(vii)
the right, if any, to subscribe for or to purchase any securities of the Corporation or any other corporation or other entity;
(viii)
the provisions, if any, of a sinking fund applicable to such series; and
(ix)
any other relative, participating, optional or other powers, preferences or rights, and any qualifications, limitations or restrictions thereof, of such series.
The shares of each class or series of the Preferred
Stock may vary from the shares of any other class or series thereof in any respect. The Board of Directors may increase the number of
shares of the Preferred Stock designated for any existing class or series by a resolution adding to such class or series authorized and
unissued shares of the Preferred Stock not designated for any existing class or series of the Preferred Stock and the shares so subtracted
shall become authorized, unissued and undesignated shares of the Preferred Stock.
Cash Dividends
As of the date of this Offering Circular, we have
not paid any cash dividends to stockholders. The declaration of any future cash dividend will be at the discretion of our Board of Directors
and will depend upon our earnings, if any, our capital requirements and financial position, the general economic conditions, and other
pertinent conditions. It is our present intention not to pay any cash dividends in the foreseeable future, but rather to reinvest earnings,
if any, in our business operations.
Securities Offered in this Offering
We are offering
Units, each Unit consisting of one share of common stock and one Warrant to purchase one share of common stock. We are also offering
to each purchaser whose purchase of common stock in this offering would otherwise result in the purchaser, together with its affiliates,
beneficially owning more than 4.99% of our outstanding common stock immediately following the consummation of this offering, the opportunity
to purchase, if the purchaser so chooses, Units containing Pre-Funded Warrants in lieu of common stock that would otherwise result
in the purchaser's beneficial ownership exceeding 4.99% of our outstanding common stock. For each Pre-Funded Warrant we
sell (without regard to any limitation on exercise set forth therein), the number of common stock we are offering will be decreased on
a one-for-one basis. Because one Warrant is being sold together in this offering with each common share or, in the alternative, each
Pre-Funded Warrant to purchase one common share, the number of Warrants sold in this offering will not change as a result of a
change in the mix of the common stock and Pre-Funded Warrants sold.
141
We are also registering
the common stock included in the Units and the common stock issuable from time to time upon exercise of the Pre-Funded Warrants
and Warrants included in the Units offered hereby. Our Units have no stand-alone rights and will not be certificated or issued as stand-alone
securities. The common stock (or Pre-Funded Warrants) and the Warrants comprising our Units are immediately separable and will
be issued separately in this offering.
The following
summary of certain terms and provisions of the Pre-Funded Warrants and Warrants offered hereby is not complete and is subject
to, and qualified in its entirety by the provisions of the form of Pre-Funded Warrant, and the form of Warrant, which will
be  filed as exhibits to the registration statement of which this prospectus forms a part. Prospective investors should carefully
review the terms and provisions set forth in the form of Pre-Funded Warrant and the form of Warrant.
Exercisability
.
The Pre-Funded Warrants are exercisable at any time after their original issuance until they are exercised in full. The Warrants
are exercisable at any time after their original issuance up to the date that is five  years after their original issuance. Each
of the Warrants and the Pre-Funded Warrants will be exercisable, at the option of each holder, in whole or in part by delivering
to us a duly executed exercise notice and, at any time a registration statement registering the issuance of the common stock underlying
the Warrants or Pre-Funded Warrants under the Securities Act is effective and available for the issuance of such shares, or an
exemption from registration under the Securities Act is available for the issuance of such shares, by payment in full in immediately
available funds for the number of common stock purchased upon such exercise. If a registration statement registering the issuance of
the common stock underlying the Warrants or Pre-Funded Warrants under the Securities Act is not effective or available and an
exemption from registration under the Securities Act is not available for the issuance of such shares, the holder may, in its sole discretion,
elect to exercise the Warrant or Pre-Funded Warrant through a cashless exercise, in which case the holder would receive upon such
exercise the net number of common stock determined according to the formula set forth in the Warrant or Pre-Funded Warrant. No
fractional common stock will be issued in connection with the exercise of a Warrant or Pre-Funded Warrant. In lieu of fractional
shares, we will pay the holder an amount in cash equal to the fractional amount multiplied by the exercise price.
Exercise Limitation
.
A holder will not have the right to exercise any portion of the Pre-Funded Warrants if the holder (together with its affiliates)
would beneficially own in excess of 4.99% (or, upon election by a holder prior to the issuance of any Pre-Funded Warrants, 9.99%)
of the number of shares of our common stock outstanding immediately after giving effect to the exercise, as such percentage ownership
is determined in accordance with the terms of the warrants. However, any holder may increase or decrease such percentage to any other
percentage not in excess of 9.99%, upon at least 61 days' prior notice from the holder to us with respect to any increase in such
percentage.
Exercise
Price.
The exercise price for the
Pre-Funded Warrants
is $0.01 per share. The exercise
price per whole common share purchasable upon exercise of the Warrants is $         per
share. The exercise price and number of common stock issuable upon exercise will adjust in the event of certain stock dividends and distributions,
stock splits, stock combinations, reclassifications or similar events affecting our common stock.
Transferability.
Subject to applicable laws, the Warrants and the Pre-Funded Warrants may be offered for sale, sold, transferred or assigned
without our consent.
Exchange Listing.
We do not intend to apply for the listing of the Warrants or Pre-Funded Warrants offered in this offering on any stock exchange.
Without an active trading market, the liquidity of the Warrants and the Pre-Funded Warrants will be limited.
Rights as
a Shareholder.
Except as otherwise provided in the Warrants or the Pre-Funded Warrants or by virtue of such holder's
ownership of our common stock, the holder of a Warrant or Pre-Funded Warrant does not have the rights or privileges of a holder
of our common stock, including any voting rights, until the holder exercises the warrant.
142
Fundamental
Transactions.
In the event of a fundamental transaction, as described in the Warrants and the Pre-Funded Warrants and generally
including, with certain exceptions, any reorganization, recapitalization or reclassification of our common stock, the sale, transfer
or other disposition of all or substantially all of our properties or assets, our consolidation or merger with or into another person,
the acquisition of more than 50% of our outstanding common stock, or any person or group becoming the beneficial owner of 50% of the
voting power represented by our outstanding common stock, the holders of the Warrants and the Pre-Funded Warrants will be entitled
to receive upon exercise of the warrants the kind and amount of securities, cash or other property that the holders would have received
had they exercised the warrants immediately prior to such fundamental transaction.
Governing
Law
. The Pre-Funded Warrants, the Warrants and Warrant Agency  Agreement are governed by New York law.
Exclusive Forum Provision
Section 22(a) of our amended and restated articles
of incorporation provide that "[u]nless the Corporation consents in writing to the selection of an alternative forum, the sole and
exclusive forum for (i) any derivative action or proceeding brought on behalf of the Corporation, (ii) any action asserting a claim of
breach of a fiduciary duty owed by any director, officer or other employee of the Corporation to the Corporation or the Corporation's
stockholders, (iii) an action asserting a claim arising pursuant to any provision of the NRS, or (iv) any action asserting a claim governed
by the internal affairs doctrine, shall be a state or federal court located within the state of Nevada, in all cases subject to the court's
having personal jurisdiction over the indispensable parties named as defendants."
This provision would not apply to suits brought
to enforce a duty or liability created by the Securities Act, Exchange Act or any other claim for which the U.S. federal courts have exclusive
jurisdiction.
This choice of forum provision may limit a shareholder's
ability to bring a claim in a judicial forum that it finds favorable for disputes with us or our directors, officers or other employees,
which may discourage such lawsuits against us and our directors, officers and employees. Alternatively, a court could find these provisions
of our amended and restated articles of incorporation to be inapplicable or unenforceable in respect of one or more of the specified types
of actions or proceedings, which may require us to incur additional costs associated with resolving such matters in other jurisdictions,
which could adversely affect our business and financial condition.
Anti-Takeover Effects of Certain Provisions of
Our Bylaws
Provisions of our bylaws could make it more difficult
to acquire us by means of a merger, tender offer, proxy contest, open market purchases, removal of incumbent directors and otherwise.
These provisions, which are summarized below, are expected to discourage types of coercive takeover practices and inadequate takeover
bids and to encourage persons seeking to acquire control of us to first negotiate with us. We believe that the benefits of increased protection
of our potential ability to negotiate with the proponent of an unfriendly or unsolicited proposal to acquire or restructure us outweigh
the disadvantages of discouraging takeover or acquisition proposals because negotiation of these proposals could result in an improvement
of their terms.
Removal of Directors.
Our amended and restated
articles of incorporation provide that any director may be removed from office only by the affirmative vote of the holders of not less
than two-thirds (2/3) of the voting power of the issued and outstanding stock entitled to vote.
Vacancies on the Board
. Our amended and restated
articles of incorporation provide that newly created directorships resulting from any increase in the number of directors, or any vacancies
on the Board resulting from death, resignation, removal, or other causes, shall be filled solely by the quorum of the Board.
Bylaws.
Our bylaws authorize the Board
of Directors to amend the bylaws by a majority vote of the Board. Our stockholders may amend the bylaws by a majority vote
of all issued and outstanding shares of our stock and, from time to time, may specify particular provisions of the bylaws which shall
not be amended by the Board of Directors.
Calling of Special Meetings of Stockholders.
Our
amended and restated articles of incorporation provides that a special meeting of the stockholders of the Company for any purpose or purposes
may be called at any time by the President or the Secretary of the Company by resolution of the Board of Directors or at the request in
writing of stockholders owning a majority in amount of the entire capital stock issued and outstanding and entitled to vote.
143
Effects of authorized but unissued common stock
and blank check preferred stock.
One of the effects of the existence of authorized but unissued common stock and undesignated preferred
stock may be to enable our Board of Directors to make more difficult or to discourage an attempt to obtain control of our Company
by means of a merger, tender offer, proxy contest or otherwise, and thereby to protect the continuity of management. If, in the due exercise
of its fiduciary obligations, the Board of Directors were to determine that a takeover proposal was not in our best interest,
such shares could be issued by the Board of Directors without stockholder approval in one or more transactions that might prevent
or render more difficult or costly the completion of the takeover transaction by diluting the voting or other rights of the proposed
acquirer or insurgent stockholder group, by putting a substantial voting block in institutional or other hands that might undertake to
support the position of the incumbent Board of Directors, by effecting an acquisition that might complicate or preclude the takeover,
or otherwise.
In addition, our amended and restated article of incorporation
grants our Board of Directors broad power to establish the rights and preferences of authorized and unissued shares of preferred stock.
The issuance of shares of preferred stock could decrease the amount of earnings and assets available for distribution to holders of shares
of common stock. The issuance also may adversely affect the rights and powers, including voting rights, of those holders and may have
the effect of delaying, deterring or preventing a change in control of our Company.
Cumulative Voting.
Our amended and restated
articles of incorporation do not provide for cumulative voting in the election of directors, which would allow holders of less than a
majority of the stock to elect some directors.
Indemnification of Directors and Officers
The Company's amended and restated articles
of incorporation provide that no director or officer of the Company shall be personally liable to the Company or any of its stockholders
for damages for breach of fiduciary duty as a director or officer of for any act or omission of any such director or officer; however
such indemnification shall not eliminate or limit the liability of a director or officer for (a) acts or omissions which involve intentional
misconduct, fraud or a knowing violation of law or (b) the payment of dividends in violation of Section 78.300 of the Nevada Revised Statutes.
The Company's Bylaws (the "Bylaws") provide that any person who was or is a party or is threatened to be made a party
to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, by reason
of the fact that such person is or was a director, officer, employee or agent of the Company (or is or was serving at the request of the
Company as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise) shall
be indemnified and held harmless by the Company to the fullest extent permitted by Nevada law against expenses including attorneys'
fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such proceeding.
The Bylaws also provide that the Company must indemnify
any person who was or is a party, or is threatened to be made a party, to any threatened, pending or completed proceeding by or in the
right of the Company to procure a judgment in its favor by reason of the fact that such person is or was a director, officer, employee
or agent of the Company, or is or was serving at the request of the Company as a director, officer, employee, or agent of another corporation,
partnership, joint venture, trust or other enterprise against costs incurred by such person in connection with the defense or settlement
of such action or suit. Such indemnification may not be made for any claim, issue or matter as to which such person has been adjudged
by a court of competent jurisdiction, after exhaustion of all appeals, to be liable to the Company or for amounts paid in settlement to
the Company, unless and only to the extent that the court determines upon application that in view of all the circumstances of the case,
the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.
The Bylaws provide that the Company must pay the costs
incurred by any person entitled to indemnification in defending a proceeding as such costs are incurred and in advance of the final disposition
of a proceeding; provided however, that the Company must pay such costs only upon receipt of an undertaking by or on behalf of such person
to repay the amount if it is ultimately determined by a court of competent jurisdiction that such person is not entitled to be indemnified
by the Company.
144
The Bylaws provide that the Company may purchase and
maintain insurance or make other financial arrangements on behalf of any person who is or was a director, officer, employee or agent of
the Company, or is or was serving at the request of the Company as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise in accordance with Section 78.752 of the Nevada Revised Statutes.
Nevada Revised Statutes 78.751 and 78.7502 have provisions
that provide for discretionary and mandatory indemnification of officers, directors, employees, and agents of a corporation. Under these
provisions, such persons may be indemnified by a corporation against expenses, including attorney's fees, judgment, fines and amounts
paid in settlement, actually and reasonably incurred by him in connection with the action, suit or proceeding, if he is not liable pursuant
to Section 78.138 of the Nevada Revised Statutes or he acted in good faith and in a manner which he reasonably believed to be in or not
opposed to the best interests of the corporation and with respect to any criminal action or proceeding had no reasonable cause to believe
his conduct was unlawful.
To the extent that a director, officer, employee or
agent has been successful on the merits or otherwise in defense of any action, suit or proceeding, or in defense of any claim, issue or
matter, the Nevada Revised Statues provide that he must be indemnified by the Company against expenses, including attorney's fees,
actually and reasonably incurred by him in connection with the defense.
Section 78.751 of the Nevada Revised Statues also
provides that any discretionary indemnification, unless ordered by a court or advanced by the Company, may be made only as authorized
in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances.
The determination must be made:
●
By the stockholders;
●
By the Company's Board of Directors by majority vote of a quorum consisting of directors who were not parties to that act, suit or proceeding;
●
If a majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion; or
●
If a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion.
Insofar as the limitation of, or indemnification for,
liabilities arising under the Securities Act may be permitted to directors, officers, or persons controlling us pursuant to the foregoing,
or otherwise, we have been advised that, in the opinion of the SEC, such limitation or indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable.
Our Transfer Agent and Warrant Agent
The transfer agent and registrar for our Common Stock
and warrant agent for our Warrants is Pacific Stock Transfer Company. The transfer agent and registrar's address is 6725 Via Austi
Parkway, Suite 300, Las Vegas, Nevada 89119. The transfer agent's telephone (702) 361-3033.
We have agreed to indemnify Pacific Stock Transfer
Company in its roles as transfer agent and warrant agent, its agents and each of its stockholders, directors, officers and employees against
all liabilities, including judgments, costs and reasonable counsel fees that may arise out of acts performed or omitted for its activities
in that capacity, except for any liability due to any gross negligence, willful misconduct or bad faith of the indemnified person or entity.
145
MATERIAL U.S. FEDERAL TAX CONSIDERATIONS FOR
HOLDERS OF OUR COMMON STOCK, WARRANTS AND PRE-FUNDED WARRANTS
The following discussion
describes the material U.S. federal income tax consequences of the acquisition, ownership and disposition of our Units, consisting of
our Common Stock or Pre-Funded Warrants and Warrants acquired in this offering. The Warrants and the Pre-Funded Warrants are collectively
referred to in this section as the "Warrants." This discussion is based on the current provisions of the Internal Revenue
Code of 1986, as amended, referred to as the Code, existing and proposed U.S. Treasury regulations promulgated thereunder, and administrative
rulings and court decisions in effect as of the date hereof, all of which are subject to change at any time, possibly with retroactive
effect. No ruling has been or will be sought from the Internal Revenue Service, or IRS, with respect to the matters discussed below, and
there can be no assurance the IRS will not take a contrary position regarding the tax consequences of the acquisition, ownership or disposition
of our Common Stock, or Warrants, or that any such contrary position would not be sustained by a court.
We assume in this discussion
that the shares of our Common Stock or Warrants will be held as capital assets (generally, property held for investment). This discussion
does not address all aspects of U.S. federal income taxes, does not discuss the potential application of the Medicare contribution tax,
the alternative minimum tax and does not deal with state or local taxes, U.S. federal gift and estate tax laws, except as specifically
provided below with respect to non-U.S. holders, or any non-U.S. tax consequences that may be relevant to holders in light of their particular
circumstances. This discussion also does not address the special tax rules applicable to particular holders, such as:
●
financial institutions;
●
brokers or dealers in securities;
●
tax-exempt organizations;
●
pension plans;
●
regulated investment companies;
●
owners that hold our Common Stock or Warrants as part of a straddle, hedge, conversion transaction, synthetic security or other integrated investment;
●
insurance companies;
●
controlled foreign corporations, passive foreign investment companies, or corporations that accumulate earnings to avoid U.S. federal income tax; and
●
certain U.S. expatriates.
In addition, this discussion
does not address the tax treatment of partnerships or other pass-through entities or persons who hold our Common Stock or Warrants through
partnerships or other entities which are pass-through entities for U.S. federal income tax purposes. A partner in a partnership or other
pass-through entity that will hold our Common Stock or Warrants should consult his, her or its own tax advisor regarding the tax consequences
of the ownership and disposition of our Common Stock or Warrants through a partnership or other pass-through entity, as applicable.
146
This discussion of U.S.
federal income tax considerations is for general information purposes only and is not tax advice. Prospective investors should consult
their own tax advisors regarding the U.S. federal, state, local and non-U.S. income and other tax considerations of acquiring, holding
and disposing of our Common Stock and Warrants.
For the purposes of this
discussion, a "U.S. Holder" means a beneficial owner of our Common Stock or Warrants that is for U.S. federal income tax purposes
(a) an individual citizen or resident of the United States, (b) a corporation (or other entity taxable as a corporation for U.S. federal
income tax purposes), created or organized in or under the laws of the United States, any state thereof or the District of Columbia, (c)
an estate the income of which is subject to U.S. federal income taxation regardless of its source, or (d) a trust if it (1) is subject
to the primary supervision of a court within the United States and one or more U.S. persons (within the meaning of Section 7701(a)(30)
of the Code) have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable
U.S. Treasury regulations to be treated as a U.S. person. A "Non-U.S. Holder" is, for U.S. federal income tax purposes, a
beneficial owner of Common Stock or Warrants that is not a U.S. Holder or a partnership for U.S. federal income tax purposes.
Tax Cuts and Jobs Act
Under tax legislation signed
into law in December 2017 commonly known as the Tax Cuts and Jobs Act of 2017, U.S. Holders that use an accrual method of accounting for
tax purposes and have certain financial statements generally will be required to include certain amounts in income no later than the time
such amounts are taken into account as revenue in such financial statements. The application of this rule thus may require the accrual
of income earlier than would be the case under the general tax rules described below, although the precise application of this rule is
unclear at this time. This rule is effective for taxable years beginning after December 31, 2017. U.S. Holders that use an accrual method
of accounting should consult with their tax advisors regarding the potential applicability of this legislation to their particular situation.
Allocation of Purchase Price of the Unit
For U.S. federal income
tax purposes, each unit will be treated as an "investment unit" consisting of one share of Common Stock and a warrant to acquire
one share of our Common Stock. The purchase price for each investment unit will be allocated between these two components in proportion
to their relative fair market values at the time the unit is purchased by the holder. This allocation of the purchase price for each Unit
will establish the holder's initial tax basis for U.S. federal income tax purposes in the share of Common Stock and the Warrant
included in each Unit. The separation of the share of Common Stock and the Warrant included in each Unit should not be a taxable event
for U.S. federal income tax purposes. Each holder should consult his, her or its own tax advisor regarding the allocation of the purchase
price for a Unit.
Tax Considerations Applicable to
U.S. Holders
Exercise and
Expiration of Warrants
In general, a U.S. Holder
will not recognize gain or loss for U.S. federal income tax purposes upon exercise of a Warrant. The U.S. Holder will take a tax basis
in the shares acquired on the exercise of a Warrant equal to the exercise price of the Warrant, increased by the U.S. Holder's adjusted
tax basis in the Warrant exercised (as determined pursuant to the rules discussed above). The U.S. Holder's holding period in the
shares of our Common Stock acquired on exercise of the Warrant will begin on the date of exercise of the Warrant, and will not include
any period for which the U.S. Holder held the Warrant.
In certain limited circumstances,
a U.S. Holder may be permitted to undertake a cashless exercise of Warrants into our Common Stock. The U.S. federal income tax treatment
of a cashless exercise of Warrants into our Common Stock is unclear, and the tax consequences of a cashless exercise could differ from
the consequences upon the exercise of a Warrant described in the preceding paragraph. U.S. Holders should consult their own tax advisors
regarding the U.S. federal income tax consequences of a cashless exercise of Warrants.
147
The lapse or expiration
of a Warrant will be treated as if the U.S. Holder sold or exchanged the Warrant and recognized a capital loss equal to the U.S. Holder's
tax basis in the Warrant. The deductibility of capital losses is subject to limitations.
Certain Adjustments to and Distributions
on Warrants
Under Section 305 of the
Code, an adjustment to the number of shares of Common Stock issued on the exercise of the Warrants, or an adjustment to the exercise price
of the Warrants, may be treated as a constructive distribution to a U.S. Holder of the Warrants if, and to the extent that, such adjustment
has the effect of increasing such U.S. Holder's proportionate interest in our "earnings and profits" or assets, depending
on the circumstances of such adjustment (for example, if such adjustment is to compensate for a distribution of cash or other property
to our shareholders). An adjustment made pursuant to a bona fide reasonable adjustment formula that has the effect of preventing dilution
should generally not be considered to result in a constructive distribution. Any such constructive distribution would be taxable whether
or not there is an actual distribution of cash or other property to the holders of Warrants. In certain circumstances, if we were to make
a distribution in cash or other property with respect to our Common Stock after the issuance of the Warrants, then we may make a corresponding
distribution to a Warrant holder. The taxation of a distribution received with respect to a Warrant is unclear. It is possible such a
distribution would be treated as a distribution (or constructive distribution), although other treatments are possible. For more information
regarding the tax considerations related to distributions, see the discussion below regarding "Distributions." U.S. Holders
should consult their tax advisors regarding the proper treatment of any adjustments to the Warrants and any distributions with respect
to the Warrants.
Distributions
As discussed above, we currently
anticipate that we will retain future earnings, if any, to finance the growth and development of our business and do not intend to pay
cash dividends in respect of our Common Stock in the foreseeable future. In the event that we do make distributions on our Common Stock
to a U.S. Holder, those distributions generally will constitute dividends for U.S. tax purposes to the extent paid out of our current
or accumulated earnings and profits (as determined under U.S. federal income tax principles). Distributions in excess of our current and
accumulated earnings and profits will constitute a return of capital that is applied against and reduces, but not below zero, a U.S. Holder's
adjusted tax basis in our Common Stock. Any remaining excess will be treated as gain realized on the sale or exchange of our Common Stock
as described below under the section titled " – Disposition of Our Common Stock or Warrants."
Disposition of Our Common Stock or Warrants
Upon a sale or other taxable
disposition of our Common Stock or Warrants, a U.S. Holder generally will recognize capital gain or loss in an amount equal to the difference
between the amount realized and the U.S. Holder's adjusted tax basis in the Common Stock or Warrants. Capital gain or loss will
constitute long-term capital gain or loss if the U.S. Holder's holding period for the Common Stock or Warrants exceeds one year.
The deductibility of capital losses is subject to certain limitations. U.S. Holders who recognize losses with respect to a disposition
of our Common Stock or Warrants should consult their own tax advisors regarding the tax treatment of such losses.
Information
Reporting and Backup Reporting
Information reporting requirements
generally will apply to payments of dividends (including constructive dividends) on the Common Stock and Warrants and to the proceeds
of a sale or other disposition of Common Stock and Warrants paid by us to a U.S. Holder unless such U.S. Holder is an exempt recipient,
such as a corporation. Backup withholding will apply to those payments if the U.S. Holder fails to provide the holder's taxpayer
identification number, or certification of exempt status, or if the holder otherwise fails to comply with applicable requirements to establish
an exemption.
Backup withholding is not
an additional tax. Rather, any amounts withheld under the backup withholding rules will be allowed as a refund or a credit against the
U.S. Holder's U.S. federal income tax liability provided the required information is timely furnished to the IRS. U.S. Holders should
consult their own tax advisors regarding their qualification for exemption from information reporting and backup withholding and the procedure
for obtaining such exemption.
148
Tax Considerations Applicable To Non-U.S.
Holders
Exercise and Expiration of Warrants
In general, a Non-U.S. Holder
will not recognize gain or loss for U.S. federal income tax purposes upon the exercise of Warrants into shares of Common Stock. The U.S.
federal income tax treatment of a cashless exercise of Warrants into our Common Stock is unclear. A Non-U.S. Holder should consult his,
her, or its own tax advisor regarding the U.S. federal income tax consequences of a cashless exercise of Warrants. The expiration of a
Warrant will be treated as if the Non-U.S. Holder sold or exchanged the Warrant and recognized a capital loss equal to the Non-U.S. Holder's
tax basis in the Warrant. However, a Non-U.S. Holder will not be able to utilize a loss recognized upon expiration of a Warrant against
the Non-U.S. Holder's U.S. federal income tax liability unless the loss is effectively connected with the Non-U.S. Holder's
conduct of a trade or business within the United States (and, if an income tax treaty applies, is attributable to a permanent establishment
or fixed base in the United States) or is treated as a U.S.-source loss and the Non-U.S. Holder is present 183 days or more in the taxable
year of disposition and certain other conditions are met.
Certain Adjustments
to and Distributions on Warrants
As described under "
– U.S. Holders – Certain Adjustments to and Distributions on Warrants," an adjustment to the Warrants could result in
a constructive distribution to a Non-U.S. Holder, which would be treated as described under "Distributions" below, and the
tax treatment of distributions on the Warrants is unclear. Any resulting withholding tax attributable to deemed dividends would be collected
from other amounts payable or distributable to the Non-U.S. Holder. Non-U.S. Holders should consult their tax advisors regarding the proper
treatment of any adjustments to and distributions on the Warrants.
Distributions
As discussed above, we currently
anticipate that we will retain future earnings, if any, to finance the growth and development of our business and do not intend to pay
cash dividends in respect of our Common Stock in the foreseeable future. In the event that we do make distributions on our Common Stock
to a Non-U.S. Holder, those distributions generally will constitute dividends for U.S. federal income tax purposes as described in "
– U.S. Holders – Distributions".
Any distribution (including
constructive distributions) on our Common Stock that is treated as a dividend paid to a Non-U.S. Holder that is not effectively connected
with the holder's conduct of a trade or business in the United States will generally be subject to withholding tax at a 30% rate
or such lower rate as may be specified by an applicable income tax treaty between the United States and the Non-U.S. Holder's country
of residence. To obtain a reduced rate of withholding under a treaty, a Non-U.S. Holder generally will be required to provide the applicable
withholding agent with a properly executed IRS Form W-8BEN, IRS Form W-8BEN-E or other appropriate form, certifying the Non-U.S. Holder's
entitlement to benefits under that treaty. Such form must be provided prior to the payment of dividends and must be updated periodically.
If a Non-U.S. Holder holds stock through a financial institution or other agent acting on the holder's behalf, the holder will be
required to provide appropriate documentation to such agent. The holder's agent may then be required to provide certification to
the applicable withholding agent, either directly or through other intermediaries. If you are eligible for a reduced rate of U.S. withholding
tax under an income tax treaty, you should consult with your own tax advisor to determine if you are able to obtain a refund or credit
of any excess amounts withheld by timely filing an appropriate claim for a refund with the IRS.
149
We generally are not required
to withhold tax on dividends paid (or constructive dividends deemed paid) to a Non-U.S. Holder that are effectively connected with the
holder's conduct of a trade or business within the United States (and, if required by an applicable income tax treaty, are attributable
to a permanent establishment or fixed base that the holder maintains in the United States) if a properly executed IRS Form W-8ECI, stating
that the dividends are so connected, is furnished to us (or, if stock is held through a financial institution or other agent, to the applicable
withholding agent). In general, such effectively connected dividends will be subject to U.S. federal income tax on a net income basis
at the regular graduated rates applicable to U.S. persons. A corporate Non-U.S. Holder receiving effectively connected dividends may also
be subject to an additional "branch profits tax," which is imposed, under certain circumstances, at a rate of 30% (or such
lower rate as may be specified by an applicable treaty) on the corporate Non-U.S. Holder's effectively connected earnings and profits,
subject to certain adjustments.
See also the sections below
titled " – Backup Withholding and Information Reporting" and " – Foreign Accounts" for additional
withholding rules that may apply to dividends paid to certain foreign financial institutions or non-financial foreign entities.
Disposition of Our Common Stock or Warrants
Subject to the discussions
below under the sections titled " – Backup Withholding and Information Reporting" and " – Foreign Accounts,"
a Non-U.S. Holder generally will not be subject to U.S. federal income or withholding tax with respect to gain realized on a sale or other
disposition of our Common Stock or Warrants unless:
●
the gain is effectively connected with the Non-U.S. Holder's conduct of a trade or business in the United States, and if an applicable income tax treaty so provides, the gain is attributable to a permanent establishment or fixed base maintained by the Non-U.S. Holder in the United States; in these cases, the Non-U.S. Holder will be taxed on a net income basis at the regular graduated rates and in the manner applicable to U.S. persons, and if the Non-U.S. Holder is a corporation, an additional branch profits tax at a rate of 30%, or a lower rate as may be specified by an applicable income tax treaty, may also apply;
●
the Non-U.S. Holder is a nonresident alien present in the United States for 183 days or more in the taxable year of the disposition and certain other requirements are met, in which case the Non-U.S. Holder will be subject to a 30% tax (or such lower rate as may be specified by an applicable income tax treaty between the United States and such holder's country of residence) on the net gain derived from the disposition, which may be offset by certain U.S.-source capital losses of the Non-U.S. Holder, if any; or
●
our Common Stock constitutes a U.S. real property interest because we are, or have been at any time during the five-year period preceding such disposition (or the Non-U.S. Holder's holding period of the Common Stock or Warrants, if shorter), a "U.S. real property holding corporation," unless our Common Stock is regularly traded on an established securities market and the Non-U.S. Holder held no more than 5% of our outstanding Common Stock, directly or indirectly, during the shorter of the five-year period ending on the date of the disposition or the period that the Non-U.S. Holder held our Common Stock. Special rules may apply to the determination of the 5% threshold in the case of a holder of a Warrant. Non-U.S. Holders are urged to consult their own tax advisors regarding the effect of holding our Warrants on the calculation of such 5% threshold. Generally, a corporation is a "U.S. real property holding corporation" if the fair market value of its "U.S. real property interests" (as defined in the Code and applicable regulations) equals or exceeds 50% of the sum of the fair market value of its worldwide real property interests plus its other assets used or held for use in a trade or business. Although there can be no assurance, we believe that we are not currently, and we do not anticipate becoming, a "U.S. real property holding corporation" for U.S. federal income tax purposes. No assurance can be provided that our Common Stock will be regularly traded on an established securities market for purposes of the rules described above. Non-U.S. Holders are urged to consult their own tax advisors regarding the U.S. federal income tax considerations that could result if we are, or become, a "U.S. real property holding corporation".
See the sections titled
" – Backup Withholding and Information Reporting" and " – Foreign Accounts" for additional information
regarding withholding rules that may apply to proceeds of a disposition of our Common Stock or Warrants paid to foreign financial institutions
or non-financial foreign entities.
150
Federal Estate Tax
Common Stock owned or treated
as owned by an individual who is not a citizen or resident of the United States (as specially defined for U.S. federal estate tax purposes)
at the time of death will be included in the individual's gross estate for U.S. federal estate tax purposes and, therefore, may
be subject to U.S. federal estate tax, unless an applicable estate tax or other treaty provides otherwise. The foregoing may also apply
to Warrants. A Non-U.S. Holder should consult his, her, or its own tax advisor regarding the U.S. federal estate tax consequences of the
ownership or disposition of shares of our Common Stock and Warrants.
Backup Withholding and Information Reporting
We must report annually
to the IRS and to each Non-U.S. Holder the gross amount of the distributions (including constructive distributions) on our Common Stock
or Warrants paid to such holder and the tax withheld, if any, with respect to such distributions. Non-U.S. Holders may have to comply
with specific certification procedures to establish that the holder is not a U.S. person (as defined in the Code) in order to avoid backup
withholding at the applicable rate, currently 24%, with respect to dividends (or constructive dividends) on our Common Stock or Warrants.
Generally, a holder will comply with such procedures if it provides a properly executed IRS Form W-8BEN (or other applicable Form W-8)
or otherwise meets documentary evidence requirements for establishing that it is a Non-U.S. Holder, or otherwise establishes an exemption.
Dividends paid to Non-U.S. Holders subject to withholding of U.S. federal income tax, as described above under the heading "Dividends,"
will generally be exempt from U.S. backup withholding.
Information reporting and
backup withholding generally will apply to the proceeds of a disposition of our Common Stock or Warrants by a Non-U.S. Holder effected
by or through the U.S. office of any broker, U.S. or foreign, unless the holder certifies its status as a Non-U.S. Holder and satisfies
certain other requirements, or otherwise establishes an exemption. Generally, information reporting and backup withholding will not apply
to a payment of disposition proceeds to a Non-U.S. Holder where the transaction is effected outside the United States through a non-U.S.
office of a broker. However, for information reporting purposes, dispositions effected through a non-U.S. office of a broker with substantial
U.S. ownership or operations generally will be treated in a manner similar to dispositions effected through a U.S. office of a broker.
Non-U.S. Holders should consult their own tax advisors regarding the application of the information reporting and backup withholding rules
to them.
Copies of information returns
may be made available to the tax authorities of the country in which the Non-U.S. Holder resides or is incorporated under the provisions
of a specific treaty or agreement.
Backup withholding is not
an additional tax. Any amounts withheld under the backup withholding rules from a payment to a Non-U.S. Holder can be refunded or credited
against the Non-U.S. Holder's U.S. federal income tax liability, if any, provided that an appropriate claim is timely filed with
the IRS.
Foreign Accounts
The Foreign Account Tax
Compliance Act, or FATCA, generally imposes a 30% withholding tax on dividends (including constructive dividends) on, and gross proceeds
from the sale or other disposition of, our Common Stock and Warrants if paid to a non-U.S. entity unless (i) if the non-U.S. entity is
a "foreign financial institution," the non-U.S. entity undertakes certain due diligence, reporting, withholding, and certification
obligations, (ii) if the non-U.S. entity is not a "foreign financial institution," the non-U.S. entity identifies certain
of its U.S. investors, if any, or (iii) the non-U.S. entity is otherwise exempt under FATCA.
Withholding under FATCA
generally applies to payments of dividends (including constructive dividends) on our Common Stock. An intergovernmental agreement between
the United States and an applicable foreign country may modify the requirements described in this section. Under certain circumstances,
a holder may be eligible for refunds or credits of the tax. Holders should consult their own tax advisors regarding the possible implications
of FATCA on their investment in our Common Stock or Warrants.
The preceding discussion
of material U.S. federal tax considerations is for information only. It is not tax advice. Prospective investors should consult their
own tax advisors regarding the particular U.S. federal, state, local and non-U.S. tax consequences of purchasing, holding and disposing
of our Common Stock or Warrants, including the consequences of any proposed changes in applicable laws.
151
PLAN OF DISTRIBUTION
Pursuant to a placement agency agreement,
we have engaged Maxim Group LLC to act as our exclusive placement agent to solicit offers to purchase the securities offered by this prospectus.
The Placement Agent is not purchasing or selling any securities, nor is it required to arrange for the purchase and sale of any specific
number or dollar amount of securities, other than to use its "reasonable best efforts" to arrange for the sale of the securities
by us. Therefore, we may not sell the entire amount of securities being offered. There is no minimum amount of proceeds that is a condition
to closing of this offering. We will enter into a securities purchase agreement directly with the investors, at the investor's option,
who purchase our securities in this offering. The Placement Agent may engage one or more subagents or selected dealers in connection with
this offering.
The
placement agency agreement provides that the Placement Agent's obligations are subject to conditions contained in the placement
agency agreement.
We
will deliver the securities being issued to the investors upon receipt of investor funds for the purchase of the securities offered pursuant
to this prospectus. We expect to deliver the securities being offered pursuant to this prospectus on or about                       , 2022.
Placement
Agent Fees, Commissions and Expenses
Upon
the closing of this offering, we will pay the Placement Agent a cash transaction fee equal to 8.0% of the aggregate gross cash
proceeds to us from the sale of the securities in the offering. In addition, we will reimburse the Placement Agent for its out-of-pocket
expenses incurred in connection with this offering, including the fees and expenses of the counsel for the Placement Agent, up to $150,000.
The
following table shows the public offering price, Placement Agent fees and proceeds, before expenses, to us.
Per Unit
consisting
of common
stock and
Warrant
Per Unit
consisting
of pre-funded
warrant and
Warrant
Public Offering Price per Unit
$
$
Placement Agent fees
$
$
Proceeds, before expenses, to us
$
$
We
estimate that the total expenses of the offering, including registration, filing and listing fees, printing fees and legal and accounting
expenses, but excluding Placement Agent commission, will be approximately $460,208, all of which are payable by us. This figure includes,
among other things, (i) the Placement Agent's fees and expenses (excluding the legal fees, costs and expenses for Placement Agent's
legal counsel) in the amount up to an aggregate expense reimbursement of 0.0075 of gross proceeds of the Offering (if all units are sold,
$150,000) payable at closing, (ii) legal fees, costs and expenses for Placement Agent's legal counsel in the amount not to exceed
the lesser of $125,000 or 0.0075 of the gross proceeds of the Offering (but in no event shall this maximum be less than $75,000) payable
at closing, and (iii)
travel and lodging expenses, associated with road show marketing trips for the Offering, in an aggregate
amount not to exceed $10,000 payable at closing.
152
Lock-Up Agreements
We,
each of our officers and directors, and holder(s) of ten percent (10%) or more of the outstanding common stock as of the date of this
prospectus have agreed, subject to certain exceptions, not to offer, issue, sell, contract to sell, encumber, grant any option for the
sale of or otherwise dispose of any of our common stock or other securities convertible into or exercisable or exchangeable for our common
stock for a period of three (3) months after this offering is completed without the prior written consent of the Placement Agent.
The
Placement Agent may in its sole discretion and at any time without notice release some or all of the shares subject to lock-up agreements
prior to the expiration of the lock-up period. When determining whether or not to release shares from the lock-up agreements, the Placement
Agent will consider, among other factors, the security holder's reasons for requesting the release, the number of shares for which
the release is being requested and market conditions at the time.
Right of First Refusal
Upon the closing of this Offering,
for a period of twelve (12) months following the closing, we grant the Placement Agent the right of first refusal to act as sole managing
underwriter and sole book runner, sole placement agent, or sole sales agent, for any and all future public or private equity, equity-linked
or debt (excluding commercial bank debt) offerings for which we retain the service of an underwriter, agent, advisor, finder or other
person or entity in connection with such offering by us, or any successor to us or any subsidiary of ours, during such twelve (12) month
period. We will not offer to retain any entity or person in connection with any such offering on terms more favorable than terms on which
we offer to retain the Placement Agent. Notwithstanding anything herein to the contrary, this right of first refusal shall not apply to
self-directed offerings in which we do not employ the services of an investment banker, finder or financial advisor to which we pay commissions.
Indemnification
We
have agreed to indemnify the Placement Agent against certain liabilities, including liabilities under the Securities Act, and to contribute
to payments that the Placement Agent may be required to make for these liabilities.
Other Compensation
If
within twelve months following the consummation of this offering, we complete any equity, equity-linked, convertible or debt or other
capital-raising activity of the Company for which the Placement Agent is not acting as underwriter or placement agent (other than the
exercise by any person or entity of any options, warrants or other convertible securities) with any of the investors that were contacted,
introduced or participated in this offering (excluding any investors that either held securities of the Company prior to the Closing or
that were introduced by the Company to the Placement Agent), then the Company shall pay to the Placement Agent a commission as described
in this section, in each case only with respect to the portion of such financing received from such investors.
Regulation
M
The
Placement Agent may be deemed to be an underwriter within the meaning of Section 2(a)(11) of the Securities Act, and any commissions received
by it and any profit realized on the resale of the securities sold by it while acting as principal might be deemed to be underwriting
discounts or commissions under the Securities Act. As an underwriter, the Placement Agent would be required to comply with the requirements
of the Securities Act and the Exchange Act, including, without limitation, Rule 10b-5 and Regulation M under the Exchange Act. These rules
and regulations may limit the timing of purchases and sales of our securities by the Placement Agent acting as principal. Under these
rules and regulations, the Placement Agent (i) may not engage in any stabilization activity in connection with our securities and (ii)
may not bid for or purchase any of our securities or attempt to induce any person to purchase any of our securities, other than as permitted
under the Exchange Act, until it has completed its participation in the distribution.
153
Determination
of Offering Price and Warrant Exercise Price
The
actual offering price of the securities we are offering, and the exercise price of the warrants included in the units and pre-funded units
that we are offering, were negotiated between us, the Placement Agent
and the investors in the offering
based
on the trading of our shares of common stock prior to the offering, among other things. Other factors considered in determining the public
offering price of the securities we are offering, as well as the exercise price of the warrants included in the units and pre-funded units
that we are offering include our history and prospects, the stage of development of our business, our business plans for the future and
the extent to which they have been implemented, an assessment of our management, the general conditions of the securities markets at the
time of the offering and such other factors as were deemed relevant.
Electronic
Distribution
A
prospectus in electronic format may be made available on a website maintained by the Placement Agent. In connection with the offering,
the Placement Agent or selected dealers may distribute prospectuses electronically. No forms of electronic prospectus other than prospectuses
that are printable as Adobe® PDF will be used in connection with this offering.
Other
than the prospectus in electronic format, the information on the Placement Agent's website and any information contained in any
other website maintained by the Placement Agent is not part of the prospectus or the registration statement of which this prospectus forms
a part, has not been approved and/or endorsed by us or the Placement Agent in its capacity as placement agent and should not be relied
upon by investors.
Certain Relationships
The
Placement Agent and its affiliates have and may in the future provide, from time to time, investment banking and financial advisory services
to us in the ordinary course of business, for which they may receive customary fees and commissions. The Placement Agent acted as the
sole underwriter in connection with our public offering that we consummated in January 2022, for which it received compensation.
Selling Restrictions
Canada
.
The securities may be sold in Canada only to purchasers purchasing, or deemed to be purchasing, as principal that are accredited investors,
as defined in National Instrument 45-106
Prospectus Exemptions
or subsection 73.3(1) of the Securities Act (Ontario), and are permitted
clients, as defined in National Instrument 31 103
Registration Requirements, Exemptions and Ongoing Registrant Obligations
. Any
resale of the securities must be made in accordance with an exemption from, or in a transaction not subject to, the prospectus requirements
of applicable securities laws.
Securities
legislation in certain provinces or territories of Canada may provide a purchaser with remedies for rescission or damages if this prospectus
supplement (including any amendment thereto) contains a misrepresentation, provided that the remedies for rescission or damages are exercised
by the purchaser within the time limit prescribed by the securities legislation of the purchaser's province or territory. The purchaser
should refer to any applicable provisions of the securities legislation of the purchaser's province or territory for particulars
of these rights or consult with a legal advisor.
Pursuant
to section 3A.3 of National Instrument 33 105
Underwriting Conflicts
(NI 33 105), the underwriters are not required to comply with
the disclosure requirements of NI 33-105 regarding underwriters conflicts of interest in connection with this offering.
154
LEGAL MATTERS
The validity of the issuance of the Units, common
stock, Warrants and Pre-Funded Warrants offered in this prospectus will be passed upon for us by Anthony L.G., PLLC, West Palm
Beach, Florida. Harter Secrest & Emery LLP, Rochester, New York, is representing the Placement Agent  in this offering.
EXPERTS
Our consolidated balance sheets
as of August 31, 2021 and 2020 and the related statements of operations, stockholders' equity and cash flows for the fiscal years
ended August 31, 2021 and 2020 included in this prospectus and registration statement have been audited by SRCO Professional Corporation,
independent registered public accounting firm, as indicated in their report with respect thereto, and have been so included in reliance
upon the report of such firm given on their authority as experts in accounting and auditing.
APPOINTMENT OF AUDITOR
On July 27, 2022, SRCO Professional
Corporation ("SRCO") resigned as the Company's independent registered accounting firm
due
to the rapid growth of the Company and SRCO's resource constraints
.
On July 27, 2022, the Company's
Board of Directors appointed
Fruci & Associates II, PLLC ("Fruci")
as the
Company's new independent registered accounting firm. During the Company's two most recent fiscal years and through July 27,
2022, neither the Company nor anyone acting on the Company's behalf consulted Fruci with respect to any of the matters or reportable
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
INCORPORATION OF CERTAIN INFORMATION BY REFERENCE
This
prospectus omits some information contained in the registration statement in accordance with SEC rules and regulations. You should review
the information and exhibits included in the registration statement of which this prospectus is a part for further information about us
and the securities we are offering. Statements in this prospectus concerning any document we filed as an exhibit to the registration statement
or that we otherwise filed with the SEC are not intended to be comprehensive and are qualified by reference to these filings. You should
review the complete document to evaluate these statements.
The SEC allows us to "incorporate
by reference" information we file with it, which means that we can disclose important information to you by referring you to other
documents. The information incorporated by reference is considered to be a part of this prospectus. Information contained in this prospectus
supersedes information incorporated by reference that we have filed with the SEC prior to the date of this prospectus.
We incorporate by reference the
following documents listed below (excluding any document or portion thereof to the extent such disclosure is furnished and not filed):
●
Our Annual Report on
Form 10-K
for the fiscal year ended August 31, 2021 filed with the SEC on December 14, 2021;
●
Our Quarterly Report on Form 10-Q for the fiscal quarters ended
November 30, 2021
,
February 28, 2022
and
May 31, 2022
filed with the SEC on January 18, 2022, April 13, 2022 and July 14, 2022;
●
Our Current Reports on Form 8-K filed with the SEC on
December 15, 2021
,
February 24, 2022
,
March 16, 2022
,
March 23, 2022
,
April 7, 2022
,
July 7, 2022
,
July 29, 2022
,
August 4, 2022
, and
August 19, 2022
.
●
Our Definitive Proxy Statement on Schedule 14A filed with the SEC on
July 8, 2022
and
August 4, 2022
.
This prospectus forms part of
a registration statement on Form S-1 that we filed with the SEC. This prospectus does not contain all of the information set forth in
the registration statement and the exhibits to the registration statement or the documents incorporated by reference herein and therein.
For further information with respect to us and the securities that we are offering under this prospectus, we refer you to the registration
statement and the exhibits and schedules filed as a part of the registration statement and the documents incorporated by reference herein
and therein. You should rely only on the information incorporated by reference or provided in this prospectus and registration statement.
We have not authorized anyone else to provide you with different information. You should not assume that the information in this prospectus
and the documents incorporated by reference herein and therein is accurate as of any date other than the respective dates thereof.
155
All reports and other documents
we subsequently file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the termination of this offering, including
all such documents we may file with the SEC after the date of the initial registration statement and prior to the effectiveness of the
registration statement, but excluding any information furnished to, rather than filed with, the SEC, will also be incorporated by reference
into this prospectus and deemed to be part of this prospectus from the date of the filing of such reports and documents.
Any information in any of the
foregoing documents will automatically be deemed to be modified or superseded to the extent that information in this prospectus or in
a later filed document that is incorporated or deemed to be incorporated herein by reference modifies or replaces such information.
Upon written or oral request,
we will provide you without charge a copy of any or all of the documents that are incorporated by reference into this prospectus including
but limited to financial statement information and exhibits which are specifically incorporated by reference into such documents. Requests
should be directed to: Novo Integrated Sciences, Inc., Attention: Christopher David, COO/President, 11120 NE 2nd Street, Suite 100, Bellevue,
Washington 98004, chris.david@novointegrated.com or (206) 617-9797. You may access this information
www.novointegrated.com
. Except
for the specific incorporated documents listed above, no information available on or through our website shall be deemed to be incorporated
in this prospectus or the registration statement of which it forms a part.
The SEC maintains an internet
website that contains reports, proxy and information statements and other information regarding the issuers that file electronically with
the SEC, including the Company, and can be accessed free of charge on the SEC's website, http://www.sec.gov.
WHERE YOU CAN FIND MORE INFORMATION
We have filed with the SEC a
registration statement on Form S-1 under the Securities Act with respect to the securities offered by this prospectus. This prospectus,
which constitutes a part of the registration statement, does not contain all of the information set forth in the registration statement,
some of which is contained in exhibits to the registration statement as permitted by the rules and regulations of the SEC. For further
information with respect to us and our securities, we refer you to the registration statement, including the exhibits filed as a part
of the registration statement. Statements contained in this prospectus concerning the contents of any contract or any other document is
not necessarily complete. If a contract or document has been filed as an exhibit to the registration statement, please see the copy of
the contract or document that has been filed. Each statement in this prospectus relating to a contract or document filed as an exhibit
is qualified in all respects by the filed exhibit. You may obtain copies of this information by mail from the Public Reference Section
of the SEC, 100 F Street, N.E., Room 1580, Washington, D.C. 20549, at prescribed rates. You may obtain information on the operation of
the public reference rooms by calling the SEC at 1-800-SEC-0330. The SEC also maintains an Internet website that contains reports, proxy
statements and other information about issuers, like us, that file electronically with the SEC. The address of that website is located
at http://www.sec.gov.
We are subject to the information
and reporting requirements of the Exchange Act and, in accordance with this law, are required to file periodic reports, proxy statements
and other information with the SEC. These periodic reports, proxy statements and other information are available for inspection and copying
at the SEC's public reference facilities and the website of the SEC referred to above. We also maintain a website at www.novointegrated.com.
You may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished
to, the SEC. Information contained on our website is not a part of this prospectus and the inclusion of our website address in this prospectus
is an inactive textual reference only.
156
NOVO INTEGRATED SCIENCES, INC.
Index to Financial Statements
Audited consolidated financial statements for the years ended August 31, 2021 and 2020
Report of Independent Registered Public Accounting Firm
F-2
Consolidated Balance Sheets as of August 31, 2021 and 2020
F-4
Consolidated Statements of Operations and Comprehensive Loss for the years ended August 31, 2021 and 2020
F-5
Consolidated Statements of Stockholder's Equity for the years ended August 31, 2021 and 2020
F-6
Consolidated Statements of Cash Flows for the years ended August 31, 2021 and 2020
F-7
Notes to Consolidated Financial Statements
F-8
Unaudited condensed consolidated financial statements for the three and nine months ended May 31, 2022 and 2021
Condensed Consolidated Balance Sheets as of May 31, 2022 (unaudited) and August 31, 2021
F-37
Condensed Consolidated Statements of Operations and Comprehensive Loss for the three and nine months ended May 31, 2022 and 2021 (unaudited)
F-38
Condensed Consolidated Statements of Stockholder's Equity for the three and nine months ended May 31, 2022 and 2021 (unaudited)
F-39
Condensed Consolidated Statements of Cash Flows for the nine months ended May 31, 2022 and 2021 (unaudited)
F-40
Notes to Condensed Consolidated Financial Statements for the three and nine months ended May 31, 2022 and 2021 (unaudited)
F-41
F-
1
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To
the Stockholders and Board of Directors of
Novo
Integrated Sciences, Inc.
Opinion
on the Financial Statements
We
have audited the accompanying consolidated balance sheets of Novo Integrated Sciences, Inc. and its subsidiaries (the Company) as of
August 31, 2021 and 2020, and the related consolidated statements of operations and comprehensive loss, stockholders' equity, and
cash flows for each of the years in the two-year period ended August 31, 2021, and the related notes (collectively, the financial statements).
In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of August
31, 2021 and 2020, and the results of its operations and its cash flows for each of the years in the two-year period ended August 31,
2021, in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP).
Basis
for Opinion
These
financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion
on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.
Critical
Audit Matters
The
critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated
or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial
statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of critical audit matters
does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit
matters below, providing separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.
(Continues)
F-
2
Report
of Independent Registered Public Accounting Firm to the Stockholders and Board of Directors of Novo Integrated Sciences, Inc.
(Continued)
Business
acquisitions
Description
of the Critical Audit Matter
As
discussed in Note 15 to the financial statements, the Company acquired certain businesses during the year
ended August 31, 2021.
Auditing
business combinations were complex and highly judgmental due to the justification of business and significant estimation required to
determine the fair value of assets acquired / liabilities assumed, the purchase consideration conveyed and the resulting intangible assets
and goodwill recognized, and the significant judgment by management when estimating the fair value of the acquisition related contingent
consideration liability.
How
the Critical Audit Matter was Addressed in the Audit
To
audit the accounting of the business combination transactions, we evaluated the justification of business acquisition from management
to ensure the compliance with U.S. GAAP; and we reviewed the fair value calculation of assets acquired / liabilities assumed, the purchase
consideration conveyed and the resulting intangible assets and goodwill recognized and valuation expert's report that included
methodology and assumptions used and assessed those inputs to be reasonable, testing management's process for determining the fair
value of the acquisition related contingent consideration liability, and testing the completeness and accuracy of the underlying data
used in the fair value calculation.
Impairment
of Intangible Assets and Goodwill
Description
of the Critical Audit Matter
As
discussed in Note 2 to the financial statements, the Company recorded impairment charges on goodwill during the year ended August 31,
2021.
Auditing
management's goodwill and intangible assets impairment test was complex and highly judgmental due to the significant estimation
required to determine the fair value of the intangible assets and goodwill and underlying reporting unit. In particular, the fair value
estimate was sensitive to significant assumptions, such as the Company's financial forecast, discount rate, and operating costs,
which are impacted by expectations about future market and economic conditions.
How
the Critical Audit Matter Was Addressed in the Audit
To
test the estimated fair value of the Company's intangible assets and goodwill and underlying reporting unit, we performed audit
procedures that included, among other things, assessing methodologies and testing the significant assumptions discussed above and the
underlying data used by the Company in its analysis. In addition, we assessed the current financial forecast in light of management's
current plans, and we assessed the historical basis of management's estimates based on its current operating results that would
result from changes in the assumptions.
/s/
                                            SRCO Professional Corporation
We
    have served as the Company's auditor since 2020
Richmond
    Hill, Ontario, Canada
December
    14, 2021
CHARTERED
    PROFESSIONAL ACCOUNTANTS
Authorized
    to practice public accounting by the
Chartered
    Professional Accountants of Ontario
F-
3
NOVO
INTEGRATED SCIENCES, INC.
CONSOLIDATED
BALANCE SHEETS
As
of August 31, 2021 and 2020
August 31,
August 31,
2021
2020
ASSETS
Current Assets:
Cash and cash equivalents
$
8,293,162
$
2,067,718
Accounts receivable, net
1,468,429
1,732,432
Inventory
339,385
-
Other receivables, current portion
814,157
302,664
Prepaid expenses and other current assets
218,376
191,723
Total current assets
11,133,509
4,294,537
Property and equipment, net
6,070,291
353,660
Intangible assets, net
32,436,468
26,623,448
Right-of-use assets, net
2,543,396
2,810,556
Other receivables, net of current portion
692,738
287,775
Acquisition deposits
-
383,700
Goodwill
9,081,879
636,942
TOTAL ASSETS
$
61,958,281
$
35,390,618
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Accounts payable
$
1,449,784
$
883,773
Accrued expenses
1,129,309
194,708
Accrued interest (principally to related parties)
366,280
346,264
Government loans and notes payable, current portion
4,485,649
83,292
Due to related parties
478,920
528,213
Finance lease liability, current portion
23,184
-
Operating lease liability, current portion
530,797
563,793
Total current liabilities
8,463,923
2,600,043
Debentures, related parties
982,205
952,058
Notes payable, net of current portion
5,133,604
-
Finance lease liability, net of current portion
16,217
-
Operating lease liability, net of current portion
2,057,805
2,266,887
Deferred tax liability
1,500,372
-
TOTAL LIABILITIES
18,154,126
5,818,988
Commitments and contingencies
-
-
STOCKHOLDERS' EQUITY
Novo Integrated Sciences, Inc.
Convertible preferred stock; $
0.001
par value;
1,000,000
shares authorized;
0
and
0
shares issued and outstanding at August 31, 2021 and 2020, respectively
-
-
Common stock; $
0.001
par value;
499,000,000
shares authorized;
26,610,144
and
23,466,236
shares issued and outstanding at August 31, 2021 and 2020, respectively
26,610
23,466
Additional paid-in capital
54,579,396
44,905,454
Common stock to be issued (
3,622,199
shares)
9,236,607
-
Other comprehensive income
991,077
1,199,696
Accumulated deficit
(
20,969,274
)
(
16,507,127
)
Total Novo Integrated Sciences, Inc. stockholders' equity
43,864,416
29,621,489
Noncontrolling interest
(
60,261
)
(
49,859
)
Total stockholders' equity
43,804,155
29,571,630
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
$
61,958,281
$
35,390,618
The
accompanying footnotes are an integral part of these consolidated financial statements.
F-
4
NOVO
INTEGRATED SCIENCES, INC.
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
For
the Years Ended August 31, 2021 and 2020
Years Ended
August 31,
August 31,
2021
2020
Revenues
$
9,305,255
$
7,860,567
Cost of revenues
5,482,257
4,802,195
Gross profit
3,822,998
3,058,372
Operating expenses:
Selling expenses
7,525
4,921
General and administrative expenses
8,089,641
7,286,305
Write down of assets
99,351
29,744
Total operating expenses
8,196,517
7,320,970
Loss from operations
(
4,373,519
)
(
4,262,598
)
Non operating income (expense)
Interest income
45,687
33,627
Interest expense
(
165,003
)
(
156,662
)
Other income (expense)
21,900
(
194,055
)
Write off of acquisition deposit
-
(
344,521
)
Total other income (expense)
(
97,416
)
(
661,611
)
Loss before income taxes
(
4,470,935
)
(
4,924,209
)
Income tax expense
-
-
Net loss
$
(
4,470,935
)
$
(
4,924,209
)
Net loss attributed to noncontrolling interest
(
8,788
)
(
9,055
)
Net loss attributed to Novo Integrated Sciences, Inc.
$
(
4,462,147
)
$
(
4,915,154
)
Comprehensive loss:
Net loss
(
4,470,935
)
(
4,924,209
)
Foreign currency translation (loss) gain
(
208,619
)
60,777
Comprehensive loss:
$
(
4,679,554
)
$
(
4,863,432
)
Weighted average common shares outstanding - basic and diluted
24,774,454
23,034,081
Net loss per common share - basic and diluted
$
(
0.18
)
$
(
0.21
)
The
accompanying footnotes are an integral part of these consolidated financial statements.
F-
5
NOVO
INTEGRATED SCIENCES, INC.
CONSOLIDATED
STATEMENTS OF STOCKHOLDERS' EQUITY
For
the Years Ended August 31, 2021 and 2020
Total
Additional
Common
Other
Novo
Common Stock
Paid-in
Stock To
Comprehensive
Accumulated
Stockholders'
Noncontrolling
Total
Shares
Amount
Capital
Be Issued
Income
Deficit
Equity
Interest
Equity
Balance, August 31, 2019
22,369,150
$
22,369
$
36,014,525
$
-
$
1,138,919
$
(
11,591,973
)
$
25,583,840
$
(
39,632
)
25,544,208
Common stock issued for cash
35,437
35
113,364
-
-
-
113,399
-
113,399
Common stock issued for licensing agreement
800,000
800
5,247,200
-
-
-
5,248,000
-
5,248,000
Common stock issued for software license
96,558
97
386,134
-
-
-
386,231
-
386,231
Common stock issued for conversion of related party debt
15,091
15
226,348
-
-
-
226,363
-
226,363
Common stock issued for services
150,000
150
589,850
-
-
-
590,000
-
590,000
Fair value of modification of stock option terms
-
-
62,822
-
-
-
62,822
-
62,822
Fair value of stock options
-
-
2,265,211
-
-
-
2,265,211
-
2,265,211
Foreign currency translation gain
-
-
-
-
60,777
60,777
(
1,172
)
59,605
Net loss
-
-
-
-
-
(
4,915,154
)
(
4,915,154
)
(
9,055
)
(
4,924,209
)
Balance, August 31, 2020
23,466,236
23,466
44,905,454
-
1,199,696
(
16,507,127
)
29,621,489
(
49,859
)
29,571,630
Common stock issued for cash, net of offering costs
2,409,955
2,410
7,325,170
-
-
-
7,327,580
-
7,327,580
Common stock for services
295,700
295
874,878
-
-
-
875,173
-
875,173
Common stock issued for acquisition
189,796
190
430,647
-
-
-
430,837
-
430,837
Common stock issued for intellectual property
240,000
240
875,760
-
-
-
876,000
-
876,000
Common stock to be issued for purchase of Acenzia, Inc.
-
-
-
9,236,607
-
-
9,236,607
-
9,236,607
Exercise of stock options
7,500
8
11,992
-
-
-
12,000
-
12,000
Fair value of stock options
-
-
155,496
-
-
-
155,496
-
155,496
Rounding due to stock split
957
1
(
1
)
-
-
-
-
-
-
Foreign currency translation loss
-
-
-
-
(
208,619
)
-
(
208,619
)
(
1,614
)
(
210,233
)
Net loss
-
-
-
-
-
(
4,462,147
)
(
4,462,147
)
(
8,788
)
(
4,470,935
)
Balance, August 31, 2021
26,610,144
$
26,610
$
54,579,396
$
9,236,607
$
991,077
$
(
20,969,274
)
$
43,864,416
$
(
60,261
)
$
43,804,155
The
accompanying footnotes are an integral part of these consolidated financial statements.
F-
6
NOVO
INTEGRATED SCIENCES, INC.
CONSOLIDATED
STATEMENTS OF CASH FLOWS
For
the Years Ended August 31, 2021 and 2020
Years Ended
August 31,
August 31,
2021
2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss
$
(
4,470,935
)
$
(
4,924,209
)
Adjustments to reconcile net loss to  net cash used in operating
    activities:
Depreciation and amortization
1,724,122
1,445,076
Fair value of vested stock options
155,496
2,265,211
Expense associated with modified stock option terms
-
62,822
Common stock issued for services
875,173
590,000
Operating lease expense
642,991
541,530
Gain on forgiveness of debt
(
21,900
)
-
Write down of assets
99,351
29,744
Loss on settlement of other receivable
-
74,360
Write off of acquisition deposit
-
344,521
Changes in operating assets and liabilities:
Accounts receivable
1,103,800
(
229,015
)
Inventory
(
147,814
)
-
Prepaid expenses and other current assets
(
43,194
)
61,218
Accounts payable
(
45,228
)
(
275,895
)
Accrued expenses
(
287,034
)
(
15,591
)
Accrued interest
9,015
114,815
Operating lease liability
(
618,645
)
(
526,281
)
Net cash used in operating activities
(
1,024,802
)
(
441,694
)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment
(
255,949
)
(
12,110
)
Cash paid for acquisition
(
10,000
)
-
Cash acquired with acquisition
3,738,171
-
Amounts loaned for other receivables
(
473,100
)
-
Payment for acquisition deposit
-
(
636,985
)
Return of acquisition deposit
-
636,985
Collection of other receivable
-
669,240
Net cash provided by investing activities
2,999,122
657,130
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments to related parties
(
246,327
)
(
198,778
)
Repayments of debenture, related party
-
(
267,696
)
Repayments of notes payable
(
2,767,519
)
-
Repayments of finance leases
(
8,872
)
-
Proceeds from government loans and note payable
-
81,388
Proceeds from the sale of common stock, net of offering costs
7,327,580
113,399
Proceeds from exercise of stock options
12,000
-
Net cash provided by (used in) financing activities
4,316,862
(
271,687
)
Effect of exchange rate changes on cash and cash equivalents
(
65,738
)
40,303
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
6,225,444
(
15,948
)
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR
2,067,718
2,083,666
CASH AND CASH EQUIVALENTS, END OF YEAR
$
8,293,162
$
2,067,718
CASH PAID FOR:
Interest
$
144,987
$
95,219
Income taxes
$
-
$
-
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for intangible assets
$
876,000
$
5,634,231
Common stock issued for debt
$
-
$
226,363
Common stock issued for acquisition
$
430,837
$
-
The
accompanying footnotes are an integral part of these consolidated financial statements.
F-
7
NOVO
INTEGRATED SCIENCES, INC.
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
For
the Years Ended August 31, 2021 and 2020
Note
1 -
Organization and Basis of Presentation
Organization
and Line of Business
Novo
Integrated Sciences, Inc. ("Novo Integrated") was incorporated in Delaware on
November 27, 2000
, under the name Turbine Truck
Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July 12, 2017, the Company's
name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the "Company," "we," "us"
and "our" refer to Novo Integrated and its consolidated subsidiaries.
The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, unique personalized product offerings, and rehabilitative science. For the period ended August 31, 2021, the Company's
revenue was generated primarily through its wholly owned Canadian subsidiary, Novo Healthnet Limited ("NHL"), which provides
our services and products through both clinic and eldercare related operations.
We
believe that "decentralizing" healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered both now and in the future.
Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for a shift of the
patient/practitioner relationship to the patient's home and away from on-site visits to primary medical centers with mass-services.
This acceleration of "ease-of-access" in the patient/practitioner interaction for non-critical care diagnosis and subsequent
treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more cost-effective
and efficient healthcare distribution.
The
Company's decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:
●
First
    Pillar: Service Networks. Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.
●
Second
    Pillar: Technology. Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the healthcare
    practitioner thus expanding the reach and availability of the Company's services, beyond the traditional clinic location, to
    geographic areas not readily providing advanced, peripheral based healthcare services, including the patient's home.
●
Third
    Pillar: Products. Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company's science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
Innovation
through science combined with the integration of sophisticated, secure technology assures Novo Integrated Sciences of continued cutting
edge advancement in patient first platforms.
On
April 25, 2017 (the "Effective Date"), we entered into a Share Exchange Agreement (the "Share Exchange Agreement")
by and between (i) Novo Integrated; (ii) NHL, (iii) ALMC-ASAP Holdings Inc. ("ALMC"); (iv) Michael Gaynor Family Trust (the
"MGFT"); (v) 1218814 Ontario Inc. ("1218814") and (vi) Michael Gaynor Physiotherapy Professional Corp. ("MGPP,"
and together with ALMC, MGFT and 1218814, the "NHL Shareholders"). Pursuant to the terms of the Share Exchange Agreement,
Novo Integrated agreed to acquire, from the NHL Shareholders, all of the shares of both common and preferred stock of NHL held by the
NHL Shareholders in exchange for the issuance, by Novo Integrated to the NHL Shareholders, of shares of Novo Integrated's common
stock such that following the closing of the Share Exchange Agreement, the NHL Shareholders would own
16,779,741
restricted shares of
Novo Integrated common stock, representing
85
%
of the issued and outstanding Novo Integrated common stock, calculated including all granted
and issued options or warrants to acquire Novo Integrated common stock as of the Effective Date, but to exclude shares of Novo Integrated
common stock that are subject to a then-current Regulation S offering that was undertaken by Novo Integrated (the "Exchange").
F-
8
On
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated.
The
Exchange was accounted for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated
Sciences, Inc. Accordingly, the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity.
The historical financial statements presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization
and not as a business combination; therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets
of the legal acquirer, Novo Integrated Sciences, Inc., were $
6,904
.
On
November 3, 2017, Novomerica Health Group, Inc. ("Novomerica") was incorporated, under the laws of the state of Nevada, as
a wholly owned subsidiary of the Company for the purpose of expanding the Company's operations into the United States.
On
January 7, 2019, 2478659 Ontario Ltd. ("247") and Kainai Cooperative ("Kainai") entered into a Joint Venture
Agreement (the "Joint Venture Agreement") for the purpose of developing, managing and arranging for financing of greenhouse
and farming projects involving hemp and cannabis cash crops on Kainai related lands, and developing additional infrastructure projects
creating jobs and food supply to local communities. On January 8, 2019, we and 247 entered into an Agreement of Transfer and Assignment,
pursuant to which 247 agreed to sell, assign and transfer to the Company all rights, contracts, contacts and any and all other assets
related in any way to the Joint Venture Agreement.
Pursuant to the terms of the Joint Venture Agreement, as assigned to us, the parties
will work in a joint venture relationship ("JV") with the Company providing the finance, development and operation of the
project, including sales, and Kainai providing the land and approvals for the development of the projects. Pursuant to the terms of the
Joint Venture Agreement, (i) the Company has an 80% controlling interest and Kainai has a 20% interest in the JV; and (ii) the Company
has sole discretion to identify the name and entity under which the JV will operate. The legal entity in which the JV will operate has
not yet been identified or formed. The JV operations will primarily involve the production – including processing, packaging and
sales of natural supplements derived from hemp derived cannabis oils. The joint venture will distribute to the Company and Kainai all
net proceeds after debt and principal servicing and repayment allocation, as well as operating capital allotment, on a ratio equal to
80% to the Company and 20% to Kainai.
The Joint Venture Agreement has an initial term of
50 years
and Kainai may renew the Joint Venture
Agreement within five years of the expiry of the initial term upon mutual agreement. On January 30, 2019, pursuant to the terms of the
Joint Venture Agreement, the Company issued
1,200,000
restricted common shares to 247 with a value of $
21,600,000
.
On
February 26, 2019, the Company entered into a Software License Agreement (the "Cloud DX License") with Cloud DX Inc. ("Cloud
DX") pursuant to which Cloud DX agreed to sell, and NHL agreed to purchase, a fully paid up, perpetual license, with 5-year conditional
exclusivity, for the Cloud DX Bundled Pulsewave PAD-1A USB Blood Pressure Device, up-to-date product releases and Licensed Software Products
(the "Licensed Software") to include the:
●
Cloud
    DX Connected Health web portal for clinical users,
●
Cloud
    DX Connected Health mobile app,
●
Cloud
    DX Connected Health Windows app, and
●
Cloud
    DX Connected Health MacOS app.
On
July 22, 2019, the Company, through NHL, acquired substantially all the assets of Societe Professionnelle de Physiotherapie M Dignard,
doing business as Action Plus Physiotherapy Rockland, to expand our corporate owned clinic footprint in the province of Ontario Canada.
F-
9
On
September 24, 2019, Novomerica, a wholly owned U.S. based subsidiary of the Company, entered into a Master Facility License Agreement
with Fitness International, LLC and Fitness & Sports Clubs, LLC (together with Fitness International, LLC, "LA Fitness U.S.").
On February 24, 2020, this Master Facility License Agreement (the "LA Fitness U.S. Agreement") was amended pursuant to the
terms of that certain First Amendment to the LA Fitness U.S. Agreement.
On
September 24, 2019, NHL entered into a Master Facility License Agreement with LAF Canada Company ("LA Fitness Canada"). On
February 24, 2020, this Master Facility License Agreement (the "LA Fitness Canada Agreement") was amended pursuant to the
terms of that certain First Amendment to the LA Fitness Canada Agreement.
On
December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the "APA") by and
between the Company and 2731861 Ontario Corp. (the "Seller"), pursuant to which the Company agreed to purchase, and Seller
agreed to sell, proprietary designs for an innovative cannabis dosing device, in addition to designs, plans, procedures, and all other
material pertaining to the application, construction, operation, and marketing of a cannabis business under the regulations of Health
Canada. Pursuant to the terms of the APA, the purchase price of the Intellectual Property is
800,000
shares of restricted common stock
of the Company.
On
December 19, 2019, the Company entered into that certain Joint Venture Agreement (the "HGF JV Agreement") between the Company
and Harvest Gold Farms Inc. ("HGF") relating to the development, management and arrangement of medicinal farming projects
involving hemp and cannabis cash crops (the "Project"). Pursuant to the terms of the HGF JV Agreement, the parties agreed
to work in a joint venture relationship, with the Company providing the development and operation of the Project, including sales, and
HGF providing the land, farming expertise, biomass and necessary approvals for the development of the Project. Pursuant to the terms
of the HGF JV Agreement, a corporation, namely, Novo Earth Therapeutics Inc. was formed where we have a
70
%
controlling interest.
The
initial term of the HGF JV Agreement will, unless sooner terminated by consent of all parties, expire in five years from the effective
date of the HGF JV Agreement. The Company and HGF may renew the HGF JV Agreement within two years of the expiration of the initial term
upon mutual understanding.
Reverse
Stock Split
On
February 1, 2021,
the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every
10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded
up to the next higher whole share.
Unless otherwise noted, the share and per share information in this report have been retroactively
adjusted to give effect to the 1-for-10 reverse stock split.
Impact
of COVID-19
In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients.
On
May 26, 2020, the Ontario Ministry of Health announced updated guidance and directives stating that physiotherapists, chiropractors,
and other regulated health professionals, including services and products provided by the Company, can gradually and carefully begin
providing all services, including non-essential services, once the clinician and provider are satisfied all necessary precautions and
protocols are in place to protect the patients, the clinician and the clinic staff. With all corporate clinics closed due to the COVID-19
pandemic, with the exception of providing certain limited essential and emergency services, the Company had furloughed 48 full-time employees
and 35 part-time employees from its pre-closure levels of 81 full-time employees and 53 part-time employees specific to on-site clinic
and eldercare operations.
F-
10
Specific
to our clinic-based services and products, operating under COVID-19 related authorized governmental proclamations and directives, between
March 17 through June 1, 2020, the Company provided in-clinic multi-disciplinary primary healthcare services and products solely to patients
with emergency and essential need while also providing certain virtual based services related to physiotherapy.
Specific
to our eldercare based services and products, operating under COVID-19 related authorized governmental proclamations and directives which
included certain eldercare related services being deemed essential, NHL was able to quickly expand its existing eldercare related physiotherapy
service "virtual-care" platform, which pre-pandemic was primarily focused on providing "virtual-care" services
to both smaller and remote eldercare homes to ensure access to service providers, when needed; and continuity of care to eldercare patients
without service providers in their area. Given NHL had established "virtual care" procedures and forms, complete with video
consent and assessment forms already vetted and approved by the Ontario College of Physiotherapists, NHL was well-positioned to expand
the delivery of certain of its eldercare related contracted services, via "virtual-care" technology, ensuring continuity
of service for our long-term care and retirement home clients.
On
June 2, 2020, the Company commenced opening its corporate clinics and providing non-essential services. As of the year ended August 31,
2021, all corporate clinics are open and operational while following all mandated guidelines and protocols from Health Canada, the Ontario
Ministry of Health, and the respective disciplines' regulatory Colleges to ensure a safe treatment environment for our staff and
clients.
Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the fiscal year ended August
31, 2021. Accordingly, the Company has decided to delay commencing the projects until the 2022 grow season. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.
As of August 31, 2021, the Company has 73
full-time employees and 56 part-time employees specific to on-site clinic and eldercare operations.
Specific
to PRO-DIP, LLC ("PRO-DIP") and Acenzia, Inc. ("Acenzia"), both companies are open and fully operational while
following all local, state, provincial, and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.
While
all of the Company's business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company's operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19
pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an
extended period of continued business disruption, reduced patient traffic and reduced operations.
F-
11
Basis
of Presentation
The
accompanying consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United
States of America ("U.S. GAAP"). The Company's Canadian subsidiaries' functional currency is the Canadian Dollar
("CAD"); however, the accompanying consolidated financial statements were translated and presented in United States Dollars
("$" or "USD").
Foreign
Currency Translation
The
accounts of the Company's Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD
in accordance with the Financial Accounting Standards Board (the "FASB") Accounting Standards Codification ("ASC")
Topic 830,
Foreign Currency Transaction
, with the CAD as the functional currency. According to Topic 830, all assets and liabilities
are translated at the exchange rate on the balance sheet date, stockholders' equity is translated at historical rates and statement
of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported
under other comprehensive income in accordance with ASC Topic 220,
Comprehensive Income
. Gains and losses resulting from the translations
of foreign currency transactions and balances are reflected in the consolidated statement of operations and comprehensive loss. The following
table details the exchange rates used for the respective periods:
August 31,
August 31,
2021
2020
Period end: CAD to USD exchange rate
$
0.7917
$
0.7674
Average period: CAD to USD exchange rate
$
0.7885
$
0.7435
Note
2 –
Summary of Significant Accounting Policies
Use
of Estimates
The
preparation of consolidated financial statements in conformity with U.S. 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 consolidated
financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates
and assumptions. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that
it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values
of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. This applies in particular
to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful receivables, allowance for slow
moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by the Company may differ
materially and adversely from the Company's estimates. To the extent there are material differences between the estimates and the
actual results, future results of operations will be affected.
Principles
of Consolidation
The
accompanying consolidated financial statements include the accounts of the Company and entities it controls including its wholly owned
subsidiaries, NHL, Novomerica Health Group, Inc., Novo Healthnet Rehab Limited, Novo Assessments Inc., PRO-DIP, LLC, Acenzia, Inc., an
80
%
controlling interest in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by
NHL, and a
70
%
controlling interest in Novo Earth Therapeutics Inc. (currently inactive). PRO-DIP is a New York state LLC while all other
Company subsidiaries are incorporated in Canada. All intercompany transactions have been eliminated.
F-
12
An
entity is controlled when the Company has the ability to direct the relevant activities of the entity, has exposure or rights to variable
returns from its involvement with the entity, and is able to use its power over the entity to affect its returns from the entity.
Income
or loss and each component of OCI are attributed to the shareholders of the Company and to the noncontrolling interests. Total comprehensive
income is attributed to the shareholders of the Company and to the noncontrolling interests even if this results in the non-controlling
interests having a deficit balance on consolidation.
Noncontrolling
Interest
The
Company follows FASB ASC Topic 810,
Consolidation,
which governs the accounting for and reporting of non-controlling interests
("NCIs") in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this
standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and
decreases in the parent's ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions
or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation
might result in a deficit balance.
The
net income (loss) attributed to the NCI is separately designated in the accompanying consolidated statements of operations and comprehensive
loss.
Cash
Equivalents
For
the purpose of the consolidated statements of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly
liquid debt instruments with original maturities of three months or less.
Accounts
Receivable
Accounts
receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of
August 31, 2021 and 2020, the allowance for uncollectible accounts receivable was $
1,097,628
and $
518,031
, respectively.
Inventory
Inventories
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired. As of August 31, 2021, the Company's allowance for slow moving or obsolete inventory was $
1,066,721
.
Other
Receivables
Other
receivables are recorded at cost and presented as current or long-term based on the terms of the agreements. Management reviews the collectability
of other receivables and writes off the portion that is deemed to be uncollectible. During the years ended August 31, 2021 and 2020,
the Company wrote off $
0
and $
29,744
of other receivables that were not expected to be collected.
F-
13
Property
and Equipment
Property
and equipment are stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:
Building
30
    years
Leasehold
    improvements
5
    years
Clinical
    equipment
5
    years
Computer
    equipment
3
    years
Office
    equipment
5
    years
Furniture
    and fixtures
5
    years
Leases
The
Company applies the provisions of ASC Topic 842,
Leases
which requires lessees to recognize lease assets and lease liabilities
on the balance sheet. The Company determines whether a contract is or contains a lease at inception of the contract and whether that
lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease
to discount lease payments to present value; however, most of the Company's leases do not provide a readily determinable implicit
rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.
Long-Lived
Assets
The
Company applies the provisions of ASC Topic 360,
Property, Plant, and Equipment
, which addresses financial accounting and reporting
for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including
right-of-use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated
by those assets are less than the assets' carrying amounts. In that event, a loss is recognized based on the amount by which the
carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar
manner, except that fair values are reduced for the cost of disposal. Based on its review at August 31, 2021 and 2020, the Company believes
there was no impairment of its long-lived assets.
Intangible
Assets
The
Company's intangible assets are being amortized over their estimated useful lives as follows:
Land
    use rights
50
    years
(the lease period)
Software
    license
7
    years
Intellectual
    property
7
    years
Customer
    relationships
5
    years
Brand
    names
7
    years
Workforce
5
    years
The
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets' carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Based on its reviews at August 31,
2021 and 2020, the Company believes there was no impairment of its intangible assets.
F-
14
Right-of-use
Assets
The
Company's right-of-use assets consist of leased assets recognized in accordance with ASC 842,
Leases, which
requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company's
right to use an underlying asset for the lease term and lease liability represents the Company's obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of
12 months
or less at inception are not recorded on the consolidated balance sheet
and are expensed on a straight-line basis over the lease term in the consolidated statements of operations and comprehensive loss. The
Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest rate, the
Company uses the Company's incremental borrowing rate based on the information available at commencement date in determining the
present value of future payments.
Goodwill
Goodwill represents the excess of purchase price
over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized but is subject to annual impairment
tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal year ended August 31, 2017, Executive
Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland during the fiscal year ended August
31, 2019 and Acenzia, Inc. during fiscal year ended August 31, 2021. Based on its review at August 31, 2020, the Company believes there
was no impairment of its goodwill. As of August 31, 2021, the Company performed the required impairment reviews and determined that an
impairment charge of $
99,593
related to the goodwill for Executive Fitness Leaders was necessary. The impairment was determined based
on the fair value of the acquired business, which was estimated based on a discounted cash flow valuation model and the projected future
cash flows of the underlying business.
Summary of changes in goodwill by acquired businesses
is as follows:
APKA
EFL
Rockland
Acenzia
Total
Balance, August 31, 2019
$
187,675
$
217,703
$
217,703
$
-
$
623,081
Foreign currency translation adjustment
4,175
4,843
4,843
-
13,861
Balance, August 31, 2020
191,850
222,546
222,546
-
636,942
Goodwill acquired with purchase of business
-
-
-
8,726,949
8,726,949
Impairment of goodwill
-
(
99,593
)
-
-
(
99,593
)
Foreign currency translation adjustment
6,075
6,886
7,047
(
202,427
)
(
182,419
)
Balance, August 31, 2021
$
197,925
$
129,839
$
229,593
$
8,524,522
$
9,081,879
Acquisition Deposits
The Company has signed letters of understanding
with a potential acquisition candidate which includes refundable acquisition deposits totaling $
383,700
as of August 31, 2020. During
the year ended August 31, 2021, this acquisition deposit was converted into a receivable that bears interest at
10
% and is due on
September
1, 2022
.
Fair
Value of Financial Instruments
For
certain of the Company's financial instruments, including cash and equivalents, accounts receivable, other receivables, accounts
payable, government loans and notes payable, and due to related parties, the carrying amounts approximate their fair values due to their
short-term maturities.
FASB
ASC Topic 820,
Fair Value Measurements and Disclosures
, requires disclosure of the fair value of financial instruments held by
the Company. FASB ASC Topic 825,
Financial Instruments
, defines fair value, and establishes a three-level valuation hierarchy
for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported
in the consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a reasonable
estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization,
low risk of counterparty default and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:
●
Level
    1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
●
Level
    2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for
    identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly,
    for substantially the full term of the financial instrument.
●
Level
    3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.
The
Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480,
Distinguishing Liabilities
from Equity
, and FASB ASC Topic 815,
Derivatives and Hedging
.
F-
15
For
certain financial instruments, the carrying amounts reported in the balance sheets for cash, accounts receivable, current portion of
other receivables, and current liabilities, including accounts payable, short-term notes payable, due to related parties and finance
lease obligations, each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period
of time between the origination of such instruments and their expected realization and their current market rate of interest. The carrying
value of notes payable approximates their fair values due to current market rate on such debt.
As
of August 31, 2021 and 2020, respectively, the Company did not identify any financial assets and liabilities required to be presented
on the balance sheet at fair value, except for cash and cash equivalents which are carried at fair value using Level 1 inputs.
Revenue
Recognition
The
Company's revenue recognition reflects the updated accounting policies as per the requirements of ASU No. 2014-09,
Revenue from
Contracts with Customers
("Topic 606"). As sales are and have been primarily from providing healthcare services the Company
has no significant post-delivery obligations.
Revenue
from providing healthcare and healthcare related services and product sales are recognized under
Topic 606
in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:
●
executed
    contracts with the Company's customers that it believes are legally enforceable;
●
identification
    of performance obligations in the respective contract;
●
determination
    of the transaction price for each performance obligation in the respective contract;
●
allocation
    the transaction price to each performance obligation; and
●
recognition
    of revenue only when the Company satisfies each performance obligation.
These
five elements, as applied to the Company's revenue category, are summarized below:
●
Healthcare
    and healthcare related services – gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider's established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.
●
Product
    sales – revenue is recorded at the point of time of delivery
Payments
received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue. Unearned revenue
is included with accrued expenses in the accompanying consolidated balance sheets.
Sales
returns and allowances were insignificant for the years ended August 31, 2021 and 2020. The Company does not provide unconditional
right of return, price protection or any other concessions to its customers.
Income
Taxes
The
Company accounts for income taxes in accordance with ASC Topic 740,
Income Taxes
. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Under
ASC 740, a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
Stock-Based
Compensation
The
Company records stock-based compensation in accordance with FASB ASC Topic 718,
Compensation – Stock Compensation
. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the consolidated statements of operations and comprehensive
loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.
F-
16
Basic
and Diluted Earnings Per Share
Earnings
per share is calculated in accordance with ASC Topic 260,
Earnings Per Share
. The calculations reflect the effects of the 1-for-10
reverse stock split that took place on February 1, 2021. Basic earnings per share ("EPS") is based on the weighted average
number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying
the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at
the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period. There were
4,237,650
and
1,784,500
options/warrants outstanding as of August 31, 2021 and 2020, respectively. Due to the
net loss incurred potentially dilutive instruments would be anti-dilutive. Accordingly, diluted loss per share is the same as basic loss
for all periods presented.
Foreign
Currency Transactions and Comprehensive Income
U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however,
require entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a
separate component of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive
income. The functional currency of the Company's Canadian subsidiaries is the CAD. Translation gains of $
991,077
and
$
1,199,696
at
August 31, 2021 and 2020, respectively, are classified as an item of other comprehensive income in the stockholders' equity
section of the consolidated balance sheet.
Statement
of Cash Flows
Cash
flows from the Company's operations are calculated based upon the local currencies using the average translation rates. As a result,
amounts related to assets and liabilities reported on the consolidated statements of cash flows will not necessarily agree with changes
in the corresponding balances on the consolidated balance sheets.
Segment
Reporting
ASC
Topic 280,
Segment Reporting
, requires use of the "management approach" model for segment reporting. The management
approach model is based on the way a company's management organizes segments within the company for making operating decisions
and assessing performance. The Company determined it has two reportable segments. See Note 17.
Recent
Accounting Pronouncements
In
June 2016, the FASB issued ASU 2016-13,
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments
. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2023. The Company
is currently evaluating the effect of this ASU on the Company's consolidated financial statements and related disclosures.
In
December 2019, the FASB issued ASU 2019-12,
Simplifying the Accounting for Income Taxes
which amends ASC 740
Income Taxes
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company's
consolidated financial statements and related disclosures.
F-
17
In
May, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50),
Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic
815-40):Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company's consolidated financial statements and related disclosures.
In
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity's own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021.
In
March 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our consolidated
financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied to specific
contract modifications through December 31, 2022.
Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.
Note
3 –
Related Party Transactions
Due
to related parties
Amounts
loaned to the Company by stockholders and officers of the Company are payable upon demand and unsecured. At August 31, 2021 and 2020,
the amount due to related parties was $
478,920
and $
528,213
, respectively. At August 31, 2021 $
407,052
was non-interest bearing, $
22,783
bears interest at 6% per annum, and $
49,085
bears interest at
13.75%
per annum. At August 31, 2020, $
458,550
was non-interest bearing,
$
22,084
bears interest at 6% per annum, and $
47,579
bears interest at 13.75% per annum.
The
Company leased office space from a related party on a month-to-month basis with monthly lease payments of $
1,487
. The lease was terminated
on May 31, 2020.
On
July 21, 2020, a related party converted $
226,363
of outstanding principal and accrued interest into
15,091
shares of the Company's
common stock. The per share price used for the conversion of this debt was $
15.00
.
On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $
267,768
.
The remaining principal balance of debentures due to related parties at August 31, 2021 and 2020 was $
982,205
and $
952,058
,
respectively.
Note
4 –
Inventory
Inventory
at August 31, 2021 and 2020 consisted of the following:
2021
2020
Raw materials
$
1,017,566
$
-
Work in process
144,628
-
Finished Goods
243,912
-
1,406,106
-
Allowance for slow moving and obsolete inventory
(
1,066,721
)
-
Inventory, net
$
339,385
$
-
F-
18
Note
5 –
Accounts Receivables, net
Accounts
receivables, net at August 31, 2021 and 2020 consisted of the following:
2021
2020
Trade receivables
$
2,411,499
$
1,948,520
Amounts earned but not billed
154,558
301,943
2,566,057
2,250,463
Allowance for doubtful accounts
(
1,097,628
)
(
518,031
)
Accounts receivable, net
$
1,468,429
$
1,732,432
Note
6 –
Other Receivables
Other
receivables at August 31, 2021 and 2020 consisted of the following:
2021
2020
Notes receivable dated April 1, 2015 and amended on May 23, 2017; accrued interest at
8
%
per annum; secured by certain assets; due
March 1, 2019
. (currently in default; if the receivable is not repaid, the Company plans to foreclose on the clinic that secures this receivable)
$
296,888
$
287,775
Advance to corporation; accrues interest at
12
%
per annum; unsecured; due
December 31, 2021
, as amended
79,170
76,740
Advance to corporation; accrues interest at
10
%
per annum after the first 60 days; unsecured; due
March 1, 2022
, as amended
225,924
225,924
Advance to corporation; accrues interest at
12
%
per annum; secured by property and other assets of debtor; due
February 1, 2022
, as amended
509,063
-
Advance to corporation; accrues interest at
10
%
per annum; secured by assets of debtor; due
September 1, 2022
, as amended
395,850
-
Total other receivables
1,506,895
590,439
Current portion
(
814,157
)
(
302,664
)
Long-term portion
$
692,738
$
287,775
During
the year ended August 31, 2020, the Company settled other receivable for less than the amount due and recognized a loss on settlement
of $
74,360
. During the year ended August 31, 2020, the Company wrote off a receivable for $
29,744
.
Note
7 –
Property and Equipment
Property
and equipment at August 31, 2021 and 2020 consisted of the following:
2021
2020
Land
$
475,020
$
-
Building
3,562,650
-
Leasehold improvements
691,318
465,857
Clinical equipment
1,875,537
301,337
Computer equipment
24,679
23,921
Office equipment
46,510
29,229
Furniture and fixtures
41,019
39,760
6,716,733
860,104
Accumulated depreciation
(
646,442
)
(
506,444
)
Total
$
6,070,291
$
353,660
F-
19
Depreciation
expense for the years ended August 31, 2021 and 2020 was $
123,461
and $
75,726
, respectively.
Certain
property and equipment has been used to secure notes payable (See Note 10).
Note
8 –
Intangible Assets
Intangible
assets at August 31, 2021 and 2020 consisted of the following:
2021
2020
Land use rights
$
21,600,000
$
21,600,000
Software license
1,144,798
1,144,798
Intellectual property
9,388,065
5,248,000
Customer relationships
787,304
-
Brand names
2,065,941
-
Assembled workforce
421,003
-
35,407,111
27,992,798
Accumulated amortization
(
2,970,643
)
(
1,369,350
)
Total
$
32,436,468
$
26,623,448
Amortization
expense for the years ended August 31, 2021 and 2020 was $
1,600,661
and $
1,369,350
, respectively.
Expected
amortization expense of intangible assets over the next 5 years and thereafter is as follows:
Years Ending August 31,
2022
$
2,473,490
2023
2,473,490
2024
2,473,490
2025
2,473,490
2026
2,379,029
Thereafter
20,163,479
Total
$
32,436,468
On
December 17, 2019, the Company entered into that certain Intellectual Property Asset Purchase Agreement (the "APA") by and
between the Company and 2731861 Ontario Corp. (the "Seller"), pursuant to which the Company agreed to purchase, and Seller
agreed to sell (the "Acquisition"), proprietary designs for an innovative cannabis dosing device, in addition to designs,
plans, procedures, and all other material pertaining to the application, construction, operation, and marketing of a cannabis business
under the regulations of Health Canada (the "Intellectual Property"). Pursuant to the terms of the APA, the purchase price
of the Intellectual Property is
800,000
shares of restricted common stock of the Company valued at $
5,248,000
.
On
February 26, 2019, the Company and NHL entered into a Software License Agreement (the "Cloud DX License") with Cloud DX Inc.
("Cloud DX"), pursuant to which Cloud DX agreed to sell, and NHL agreed to purchase, a fully paid up, perpetual license,
with 5-year conditional exclusivity, for the Cloud DX Bundled Pulsewave PAD-1A USB Blood Pressure Device, up-to-date product releases
and Licensed Software Products (the "Licensed Software"). Pursuant to the terms of the Cloud DX License, Cloud DX also agreed
to sell, and NHL agreed to purchase, 4,000 fully functional Pulsewave PAD 1A USB blood pressure monitor devices bundled with the perpetual
license discussed above (the "Bundled Devices").
F-
20
The
Cloud DX License granted to NHL and its majority-owned subsidiaries, holding companies, divisions and affiliates, other than physiotherapy
clinics owned and operated by Closing The Gap Healthcare Inc., the right to use and sub-license the Licensed Software and re-sell the
Bundled Devices pursuant to the terms of the Cloud DX License in the physical therapy clinic marketplace in North America in exchange
for the purchase price as set forth below:
●
Upon
    the closing, the Company issued
45,835
restricted shares of its common stock having a value (as calculated as set forth in the Cloud
    DX License) of CAD$
1,000,000
(approximately $
758,567
as of February 26, 2019), and
●
Cloud
    DX agreed to invoice CAD$
250,000
(approximately $
189,642
as of February 26, 2019) to NHL based on the following deliverables, and
    paid on the following schedule:
Cloud
    DX deliverable
Novo
    payment (terms: Net 15)
Heart
    Friendly Program launches in Clinic #1
CAD$
50,000
(approximately $
37,929
as of February 26, 2019)
Novo-branded
    Android app delivered as APK file
CAD$
35,000
(approximately $
26,550
as of February 26, 2019)
Novo-branded
    Clinical portal website delivered
CAD$
35,000
(approximately $
26,550
as of February 26, 2019)
Pulsewave
    PAD-1A devices – 1
st
delivery
CAD$
20,000
(approximately $
15,171
as of February 26, 2019)
Marketing
    services / materials delivered
CAD$
25,000
(approximately $
18,964
as of February 26, 2019)
Cloud
    DX hires dedicated Novo support FTE
CAD$
85,000
(approximately $
64,478
as of February 26, 2019)
On
March 9, 2020, the Company and NHL entered into that certain First Amendment to Cloud DX Perpetual Software License Agreement (the "Cloud
DX Amendment") with Cloud DX, effective March 6, 2020, pursuant to which the parties thereto agreed that the CAD$
250,000
(approximately
$
186,231
as of March 6, 2020) that was to be paid by NHL based on the above deliverables would be paid as a one-time payment of
46,558
restricted shares of Company common stock. In addition, pursuant to the terms of the Cloud DX Amendment, the parties agreed to settle
a $
200,000
fee owed by NHL to Cloud DX through payment of
50,000
restricted shares of Company common stock.
Except
as set forth in the Cloud DX Amendment, the remaining terms and conditions of the Cloud DX License remain in full force and effect.
In
connection with the acquisition of PRO-DIP (see Note 15) the Company acquired intellectual property valued at $
455,752
.
In
connection with the acquisition of Acenzia (See Note 15) the Company acquired the following intangible assets: intellectual property
valued at $
2,875,000
; customer relationships valued at $
806,000
; brand names valued at $
2,115,000
; and assembled workforce valued at
$
431,000
.
Note
9 –
Accrued Expenses
Accrued
expenses at August 31, 2021 and 2020 consisted of the following:
2021
2020
Accrued liabilities
$
811,660
$
37,457
Accrued payroll
279,018
117,823
Unearned revenue
38,631
39,428
$
1,129,309
$
194,708
F-
21
Note
10 –
Government Loans and Note Payable and Government Subsidy
Governmental
loans and note payable at August 31, 2021 and 2020 consisted of the following:
2021
2020
Note payable issued under the Paycheck Protection Program of the Coronavirus Aid, Relief and Economic Security ("CARES") Act. The loan has terms of
24 months
and accrues interest at
1
%
per annum. The full note balance was forgiven in fiscal year 2021.
$
-
$
21,900
Government loans issued under the Government of Canada's Canada Emergency Business Account ("CEBA") program (A).
63,336
61,392
Note payable to the Small Business Administration ("SBA"). The note bears interest at
3.75
%
per annum, requires
monthly
payments of $
190
after 12 months from funding and is due 30 years from the date of issuance and is secured by certain equipment of PRO-DIP.
40,320
-
Note payable dated December 3, 2019; accrues interest at
3
%
per annum; secured by land, building and personal property; due
June 30, 2022
.
5,069,858
-
Note payable dated December 3, 2018; accrues interest at
4.53
%
per annum; unsecured;
annual
payments of approximately $
4,000
; due
December 2, 2028
.
30,739
-
Note payable dated June 24, 2021; accrues interest at
9
%
per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly principal payments of $
950,000
after December 24, 2021; any unpaid principal and interest due on
June 24, 2022
.
4,415,000
-
Total government loans and notes payable
9,619,253
83,292
Less current portion
(
4,485,649
)
(
83,292
)
Long-term portion
$
5,133,604
$
-
(A)
The
    Government of Canada launched the Canada Emergency Business Account loan to ensure that small businesses have access to the capital
    that they need during the current challenges faced due to the COVID-19 virus. The Company obtained CAD$
80,000
loan (US$
63,336
at
    August 31, 2021), which is unsecured, non-interest bearing and due on or before
December 31, 2022
.
If the loan amount is paid on
    or before December 31, 2022,
25
%
of the loan will be forgiven ("Early Payment Credit"). In the event that the Company
    does not repay 75% of such term debt on or before December 31, 2022, the Early Payment Credit will not apply
and the lender will
    automatically extend the term of the loan by three years until December 31, 2025 and will accrue on the outstanding amount of the
    CEBA Loan at a fixed rate of 5% per year, calculated daily and compounded monthly.
Government
Subsidy
In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy ("CEWS") for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to 75% of eligible employees' employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the year ended August 31, 2021, recorded a total of approximately $
731,000
in government subsidies as a reduction to the associated
wage costs recorded in cost of revenues and general and administrative expenses in the consolidated statement of operations and comprehensive
loss.
F-
22
Future
scheduled maturities of outstanding government loans and notes payable are as follows:
Years Ending August 31,
2022
$
4,485,649
2023
5,074,763
2024
5,346
2025
5,793
2026
6,247
Thereafter
41,455
Total
$
9,619,253
Note
11 –
Debentures, related parties
On
September 30, 2013, the Company issued five debentures totaling CAD$
6,402,512
(approximately $
6,225,163
on September 30, 2013) in connection
with the acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of
the Company. The debentures are secured by all the assets of the Company, accrue interest at
8
%
per annum and were originally due on
September 30, 2016
. On December 2, 2017, the debenture holders agreed to extend the due date to
September 30, 2019
. On September 27,
2019, the debenture holders agreed to extend the due date to
September 30, 2021
. On November 2, 2021, the debenture holders agreed to
extend the due date to
December 1, 2023
.
On
January 31, 2018, the debenture holders converted
75
%
of the debenture value of $
3,894,809
plus accrued interest of $
414,965
into
1,047,588
shares of the Company's common stock.
The per share price used for the conversion of each debenture was $
4.11
which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.
On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $
267,768
.
At
August 31, 2021 and 2020, the amount of debentures outstanding was $
982,205
and $
952,058
, respectively.
Note
12 –
Leases
Operating
leases
The
Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification
criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments
to present value; however, most of the Company's leases do not provide a readily determinable implicit rate. Therefore, the Company
discounts lease payments based on an estimate of its incremental borrowing rate.
The
Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028.
The
table below presents the lease related assets and liabilities recorded on the Company's consolidated balance sheets as of August
31, 2021 and 2020:
2021
2020
Classification on Balance Sheet
Assets
Operating lease assets
Operating lease right of use assets
$
2,543,396
$
2,810,556
Total lease assets
$
2,543,396
$
2,810,556
Liabilities
Current liabilities
Operating lease liability
Current operating lease liability
$
530,797
$
563,793
Noncurrent liabilities
Operating lease liability
Long-term operating lease liability
2,057,805
2,266,887
Total lease liability
$
2,588,602
$
2,830,680
F-
23
Lease
obligations at August 31, 2021 consisted of the following:
Years Ending August 31,
2022
$
717,772
2023
649,974
2024
444,301
2025
366,620
2026
351,434
Thereafter
728,841
Total payments
3,258,942
Amount representing interest
(
670,340
)
Lease obligation, net
2,588,602
Less lease obligation, current portion
(
530,797
)
Lease obligation, long-term portion
$
2,057,805
During
the year ended August 31, 2021, the Company entered into new lease obligation of $
296,317
.
The
lease expense for the years ended August 31, 2021 and 2020 was $
858,847
and $
788,272
, respectively. The cash paid under operating leases
during the years ended August 31, 2021 and 2020 was $
834,502
and $
772,798
, respectively.
At
August 31, 2021, the weighted average remaining lease terms were
5.98
years and the weighted average discount rate was
8
%.
Finance
leases
The
Company leases certain equipment under lease contracts that are accounted for as finance leases. If the contracts meet the criteria for
a finance lease, the related equipment underlying the lease contract is capitalized and amortized over its estimated useful life. If
the cost of the equipment is not available, the Company calculates the cost by taking the present value of the lease payments using an
implicit borrowing rate of 5%.
The
net book value of equipment under finance leases included in property and equipment on the accompanying balance sheet at August 31, 2021
is as follows:
Cost
$
209,457
Accumulated amortization
(
136,491
)
Net book value
$
72,966
Future
minimum finance lease payments are as follows:
Years Ending August 31,
2022
$
25,153
2023
9,719
2024
5,669
Total payments
40,541
Amount representing interest
(
1,140
)
Lease obligation, net
39,401
Less lease obligation, current portion
(
23,184
)
Lease obligation, long-term portion
$
16,217
F-
24
Note
13 –
Stockholders' Equity
Convertible
preferred stock
The
Company has authorized
1,000,000
shares of $
0.001
par value convertible preferred stock. As of August 31, 2021 and 2020 there were
0
and
0
convertible preferred shares issued and outstanding, respectively.
Common
Stock
The
Company has authorized
499,000,000
shares of $
0.001
par value common stock. On February 1, 2021,
the Company effected a 1-for-10 reverse
stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were
exchanged for one share of common stock, with any fractional shares being rounded up to the next higher whole share
. As of August 31,
2021 and 2020 there were
26,610,144
and
23,466,236
common shares issued and outstanding, respectively.
During
the fiscal year ended August 31, 2021, the Company issued:
●
21,905
restricted shares of common stock to a non-U.S. person for cash proceeds of $
92,000
.
●
15,000
restricted shares of common stock as consideration for a Statement of Work Agreement with an independent contractor valued at $
55,500
.
    The fair value was determined based on the market price of the Company's common stock on the date of grant.
●
50,000
restricted shares of common stock as consideration for a Consulting and Services Agreement valued at $
192,500
. The fair value was
    determined based on the market price of the Company's common stock on the date of grant.
●
240,000
restricted shares of common stock as consideration for an Asset Purchase Agreement with a value of $
876,000
based on the market price
    of the Company's common stock of $
3.65
per share on the date of grant.
●
957
shares of common stock to round fractional shares that would have been issued pursuant to the reverse stock split to the next highest
    whole share as a result of the Company's 1-for-10 reverse stock split of our common stock, effective February 1, 2021. As a
    result of the reverse stock split, every 10 shares of issued and outstanding common stock were exchanged for one share of common
    stock, with any fractional shares being rounded up to the next whole share amount.
●
7,500
shares of common stock issued upon the exercise of stock options. The Company received the exercise price of $
12,000
in cash.
●
100,000
restricted shares of common stock under the terms and conditions of a certain Letter of Engagement, dated July 31, 2020, as a result
    of the Company's successful uplist to the Nasdaq Capital Markets. The fair value of the shares were $
375,000
based on the market
    value of the Company's stock on the date of grant.
●
9,913
shares of common stock under the Company's 2021 Equity Incentive Plan and registered pursuant to the Company's registration
    statement on Form S-8 (File No. 333-253289) for payment of legal services valued at $
37,172
.
F-
25
●
2,388,050
shares of common stock, to accredited investors, under the terms and conditions of a Securities Purchase Agreement, dated April 9,
    2021, in a registered direct offering for an agreed upon purchase price of $
3.35
per share. The Company incurred offering cost of
    $
764,388
associated with this offering. The shares were offered pursuant to an effective shelf registration statement on Form S-3
    (File No. 333-254278), which was declared effective on March 22, 2021. The shares were issued on April 13. 2021.
●
189,796
restricted shares of common stock as consideration for a Share Exchange Agreement with the securities exchange valued at $
430,837
,
    or $
2.27
per share. The fair value was determined based on the market price of the Company's common stock on the date of grant.
    The shares were issued on May 24, 2021.
●
120,787
shares of common stock under the Company's 2021 Equity Incentive Plan and registered pursuant to the Company's registration
    statement on Form S-8 (File No. 333-253289) to three members of the Company's Medical Advisory Board for payment of services
    valued at $
215,000
.
During
the fiscal year ended August 31, 2020, the Company issued:
●
800,000
restricted shares of common stock as consideration for the Intellectual Property Asset Purchase Agreement with a value of $
5,248,000
based on the closing share price of $
6.56
on the Agreement date of execution.
●
96,558
restricted shares of common stock as consideration for the License Agreement Amendment No. 1 with a value of $
386,231
based on the
    closing share price of $
4.00
on the execution date of the Agreement Amendment No. 1.
●
15,091
restricted shares of common stock as consideration for payment in full of a related party loan debt with a value of CAD$
304,321
(approximately
    $
226,363
as of July 21, 2020) based on a per share price of $
15.00
.
●
100,000
restricted shares of common stock as consideration for general financial advisory, investment banking and digital marketing services
    valued at $
340,000
, The fair value was determined based on the market price of the Company's common stock on the date of issuance.
●
50,000
S-8 shares from the Company's 2018 Incentive Plan to an independent contractor as consideration for professional management
    consulting service valued at $
250,000
, The fair value was determined based on the market price of the Company's common stock
    on the date of issuance.
●
35,437
restricted shares of common stock for cash proceeds of $
113,399
.
Common
Stock to be Issued
In
connection with the acquisition of Acenzia (See Note 15), the Company is obligated to issue
3,622,199
shares of the Company's common
stock.
Stock
Options and Warrants
On
September 8, 2015, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2015 Incentive Compensation Plan (the "2015 Plan"), which authorizes the
issuance of up to
500,000
shares of common stock to employees, officers, directors or independent consultants of the Company, provided
that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. During fiscal
years 2021 and 2020, the Company did not grant any awards under the 2015 Plan. The Company does not intend to issue any additional grants
under the 2015 Plan.
F-
26
On
January 16, 2018, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2018 Incentive Compensation Plan (the "2018 Plan"). Under the 2018 Plan,
1,000,000
shares of common stock are authorized for the grant of stock options and the issuance of restricted stock, stock appreciation
rights, phantom stock and performance awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries.
As of August 31, 2021, the 2018 Plan has
864,900
shares available for award; however, the Company does not intend to issue any additional
grants under the 2018 Plan.
On
February 9, 2021, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the "2021 Plan"). Under the 2021 Plan, a total
of
4,500,000
shares of common stock are authorized for issuance pursuant to the grant of stock options, stock appreciation rights, restricted
stock, restricted stock units, performance units, performance shares or other cash- or stock-based awards to officers, directors, employees
and eligible consultants to the Company or its subsidiaries. Subject to adjustment as provided in the 2021 Plan, the maximum aggregate
number of shares that may be issued under the 2021 Plan will be cumulatively increased on January 1, 2022 and on each subsequent January
1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number of shares of common stock
issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by our Board of Directors. As of August
31, 2021, the 2021 Plan has
4,369,300
shares available for award.
The
following is a summary of stock option/warrant activity:
Weighted
Weighted
Average
Options/
Average
Remaining
Aggregate
Warrants
Exercise
Contractual
Intrinsic
Outstanding
Price
Life
Value
Outstanding, August 31, 2019
1,009,500
3.00
3.58
$
1,141,500
Granted
775,000
3.00
Forfeited
-
Exercised
-
Outstanding, August 31, 2020
1,784,500
2.20
4.09
$
3,173,800
Granted
2,460,650
3.36
Forfeited
-
Exercised
(
7,500
)
1.60
Outstanding, August 31, 2021
4,237,650
2.89
4.26
$
218,240
Exercisable, August 31, 2021
4,207,400
$
2.88
4.25
$
218,240
The
exercise price for options/warrants outstanding at August 31, 2021:
Outstanding
Exercisable
Number of
Number of
Options/
Exercise
Options/
Exercise
Warrants
Price
Warrants
Price
997,000
$
1.60
997,000
$
1.60
775,000
3.00
775,000
3.00
2,388,050
3.35
2,388,050
3.35
72,600
3.80
42,350
3.80
5,000
5.00
5,000
5.00
4,237,650
4,207,400
F-
27
For
options granted during fiscal year ended August 31, 2021 where the exercise price equaled the stock price at the date of the grant, the
weighted-average fair value of such options was $
3.76
, and the weighted-average exercise price of such options was $
3.80
. No options
were granted during fiscal year ended August 31, 2021 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.
For
options granted during the fiscal year ended August 31, 2020 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $
2.92
and the weighted-average exercise price of such options/warrants was $
3.00
.
No options were granted during the fiscal year ended August 31, 2020 where the exercise price was less than the stock price at the date
of grant or the exercise price was greater than the stock price at the date of grant.
The
fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option
expense of $
155,496
and $
2,265,211
during the years ended August 31, 2021 and 2020, respectively. At August 31, 2021, the unamortized
stock option expense was $
111,068
, which will be amortized to expense through January 2022.
The
assumptions used in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted are
as follows:
Years Ended August 31,
2021
2020
Risk-free interest rate
0.42
%
0.21
%
Expected life of the options
2.5
years
2.5
years
Expected volatility
268
%
281
%
Expected dividend yield
0
%
0
%
During
the year ended August 31, 2020, the Company re-priced the exercise price of
449,500
options to $
1.60
and extended the expiration date
of
437,000
options by two years. The change in fair value between the options using the original terms and the options using the new
expiration dates and exercise prices was $
62,822
which has been recorded as expense in the accompanying consolidated statements of operations
and comprehensive loss.
Note
14 –
Income Taxes
The
Company's Canadian subsidiaries are subject to the income tax laws of the Province of Ontario and the country of Canada.
Deferred
income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial
reporting purposes and the amounts used for income tax purposes. A full valuation allowance is established against all net deferred tax
assets as of August 31, 2021 and 2020 based on estimates of recoverability. While the Company has optimistic plans for its business strategy,
it determined that such a valuation allowance was necessary given the current and expected near term losses and the uncertainty with
respect to its ability to generate sufficient profits from its business model.
The
current and deferred income tax expenses for the year ended August 31, 2021 and 2020 were $nil.
F-
28
A
reconciliation of the differences between the effective and statutory income tax rates are as follows:
Year Ended August 31, 2021
Canada
United States
Total
Combined statutory tax rate
26.5
%
27.0
%
Pretax loss
$
(
1,102,559
)
$
(
3,359,588
)
$
(
4,462,147
)
Expected income tax benefit
(
292,178
)
-
26.5
%
(
907,089
)
-
27.0
%
(
1,199,267
)
Stock based compensation
-
0.0
%
278,281
8.3
%
278,281
Change in valuation allowance
292,178
26.5
%
628,808
18.7
%
920,986
$
-
0.0
%
$
-
0.0
%
$
-
0.0
%
Year Ended August 31, 2020
Canada
United States
Total
Combined statutory tax rate
26.5
%
27.0
%
Pretax loss
$
(
232,991
)
$
(
4,682,163
)
$
(
4,915,154
)
Expected income tax benefit
(
61,743
)
-
26.5
%
(
1,264,184
)
-
27.0
%
(
1,325,927
)
Stock based compensation
-
0.0
%
787,869
16.8
%
787,869
Change in valuation allowance
61,743
26.5
%
476,315
10.2
%
538,058
$
-
0.0
%
$
-
0.0
%
$
-
0.0
%
At
August 31, 2021 and 2020, the significant components of the deferred tax asset and liability are summarized below:
2021
2020
Deferred tax asset:
Net operating loss carryforwards
$
4,168,876
$
2,913,805
Total deferred tax asset
4,168,876
2,913,805
Less: valuation allowance
(
4,168,876
)
(
2,913,805
)
Total deferred tax asset
-
-
Deferred tax liability:
Intangible assets
(
1,500,372
)
-
Total deferred tax liability
(
1,500,372
)
-
Net deferred tax liability
$
(
1,500,372
)
$
-
The
valuation allowance for the years ended August 31, 2021 and 2020 increased by $
1,255,071
and $
787,060
, respectively. The increase in
2021 and 2020 was the result of the Company generating additional net operating losses.
The
Company has recorded as of August 31, 2021 and 2020 a valuation allowance of $
4,168,876
and $
2,913,805
, respectively, as it believes
that it is more likely than not that the deferred tax assets will not be realized in future years. Management has based its assessment
on the Company's lack of profitable operating history.
The
Company conducts an analysis of its tax positions and has concluded that it has no uncertain tax positions as of August 31, 2021 and
2020.
F-
29
As
of August 31, 2021, the Company has net operating loss carry-forward of approximately $
5,577,000
and $
5,643,000
in the United States
and Canada, respectively that begin to expire in 2030. The use of the net operating losses in the United States may be significantly
limited due to Internal Revenue Code section 382. The 2020, 2019 and 2018 tax years are still subject to audit in the U.S. and reassessment
in Canada.
Note
15 –
Acquisitions
Acquisition
of Assets
On
December 11, 2020, the Company entered into that certain Asset Purchase Agreement by and between the Company and 2794512 Ontario Inc.
(the "Seller") (the "2794512 APA"), pursuant to which the Company agreed to purchase, and Seller agreed to sell,
generic primary and sub-primary drug formulations (known as bioequivalence) of name brand pharmaceutical reference products related to
usage as injectables, ophthalmic, and topical applications. Pursuant to the terms of the 2794512 APA, the purchase price is $
876,000
.
As consideration for payment of the 2794512 APA, the Company issued
240,000
restricted shares of common stock based on the 30-day trading
average of $
3.65
. The shares were issued on December 15, 2020.
Acquisition
of Businesses
On
May 24, 2021, the Company's acquired PRO-DIP, LLC, to complement several of the Company's growth initiatives (i) to build
a health science related IP portfolio, and (ii) deliver wellness and preventative healthcare products to the marketplace. This acquisition
was considered an acquisition of a business under ASC 805. From the period from the acquisition date to August 31, 2021, PRO-DIP LLC
had revenues of $
1,172
and a net loss of $
106,706
.
On
May 28, 2021, the Company and NHL entered into a Share Exchange Agreement (the "ACZ SEA") by and among the Company and NHL,
on the one hand, and Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau, on
the other hand (collectively the "ACZ Shareholders"). On June 24, 2021, pursuant to the terms of the ACZ SEA, the acquisition
of Acenzia by NHL closed. On October 22, 2021, the parties (i) set the final Purchase Price, as determined by the Post-Closing Purchase
Price Adjustment, at a value of $
14,162,795
, and (ii) agreed to the issuance of that number of NHL Exchangeable Shares (as defined in
the ACZ SEA) exchangeable into
3,622,199
restricted shares of Company common stock at an agreed upon price of $
3.91
allotted for the
ACZ Shareholders as provided for in the ACZ SEA. The price of the Company's common stock on the closing date was $2.55; therefore
the purchase price for accounting purposes was $
9,236,607
. The Company acquired Acenzia to complement several of the Company's
growth initiatives (i) to build a health science related IP portfolio, and (ii). acquire ownership interest in licensed and certified
manufacturing and packaging facilities of health and wellness related products. This acquisition was considered an acquisition of a business
under ASC 805. From the period from the acquisition date to August 31, 2021, Acenzia had revenues of $
446,390
and a net loss of $
549,666
.
A
summary of the purchase price allocation for Acenzia and PRO-DIP at fair value is below.
Acenzia
PRO-DIP
Cash and cash equivalents
$
3,738,171
$
-
Accounts receivable
808,165
-
Inventory
195,518
9,050
Prepaid expenses and other current assets
3,594
-
Property and equipment
5,687,988
16,355
Intangible assets
6,227,000
455,752
Goodwill
8,726,949
-
Accounts payable and accrued expenses
(
1,845,114
)
-
Due to related party
(
185,614
)
-
Note payable
(
12,534,593
)
(
40,320
)
Deferred tax liability
(
1,536,000
)
-
Lease obligation
(
49,457
)
-
Purchase price
$
9,236,607
$
440,837
F-
30
The
purchase price was paid as follows:
Acenzia
PRO-DIP
Cash
$
-
$
10,000
Issuance of common stock
-
430,837
Common stock to be issued
9,236,607
-
$
9,236,607
$
440,837
The
following are the unaudited pro forma results of operations for the years ended August 31, 2021 and 2020, as if Acenzia and PRO-DIP had
been acquired on September 1, 2019. The pro forma results include estimates and assumptions which management believes are reasonable.
However, pro forma results do include any anticipated cost savings or other effects of the planned integration of these entities, and
are not necessarily indicative of the results that would have occurred if the business combination had been in effect on the dates indicated.
Pro Forma Combined Financials (unaudited)
Years Ended August 31,
2021
2020
Sales
$
12,860,406
$
14,047,859
Cost of goods sold
8,231,486
8,420,513
Gross profit
4,628,920
5,627,346
Operating expenses
10,285,972
14,091,463
Loss from operations
(
5,657,052
)
(
8,464,117
)
Net loss
(
6,335,783
)
(
9,421,409
)
Loss per share
(
0.22
)
(
0.35
)
Note
16 –
Commitments and Contingencies
Litigation
The
Company is party to certain legal proceedings from time to time incidental to the conduct of its business. These proceedings could result
in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company
cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on
our consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs. However,
based on information available to the Company's management to date, the Company's management does not expect that the outcome
of any matter pending against the Company is likely to have a materially adverse effect on the Company's consolidated financial
position, results of operations, cash flows or liquidity.
Note
17 –
Segment Reporting
ASC
Topic 280,
Segment Reporting
, requires use of the "management approach" model for segment reporting. The management
approach model is based on the way a company's management organizes segments within the company for making operating decisions
and assessing performance. The Company has
two
reportable segments: healthcare services and product manufacturing and development.
F-
31
The
following tables summarize the Company's segment information for the years ended August 31, 2021 and 2020:
Years Ended August 31,
2021
2020
Sales
Healthcare services
$
8,857,693
$
7,860,567
Product manufacturing and development
447,562
-
Corporate
-
-
$
9,305,255
$
7,860,567
Gross profit
Healthcare services
$
3,694,512
$
3,058,372
Product manufacturing and development
128,486
-
Corporate
-
-
$
3,822,998
$
3,058,372
Income (loss) from operations
Healthcare services
$
(
516,437
)
$
442,656
Product manufacturing and development
(
580,523
)
-
Corporate
(
3,276,559
)
(
4,705,254
)
$
(
4,373,519
)
$
(
4,262,598
)
Depreciation and amortization
Healthcare services
$
91,978
$
75,726
Product manufacturing and development
203,459
-
Corporate
1,428,685
1,369,350
$
1,724,122
$
1,445,076
Capital expenditures
Healthcare services
$
216,284
$
12,110
Product manufacturing and development
39,665
-
Corporate
-
-
$
255,949
$
12,110
Interest expenses
Healthcare services
$
89,154
$
156,662
Product manufacturing and development
75,849
-
Corporate
-
-
$
165,003
$
156,662
Net loss
Healthcare services
$
(
552,893
)
$
(
232,991
)
Product manufacturing and development
(
656,372
)
-
Corporate
(
3,252,882
)
(
4,682,163
)
$
(
4,462,147
)
$
(
4,915,154
)
F-
32
As of August 31,
2021
2020
Total assets
Healthcare services
$
7,318,888
$
7,607,820
Product manufacturing and development
21,427,285
-
Corporate
33,212,108
27,782,798
$
61,958,281
$
35,390,618
Accounts receivable
Healthcare services
$
953,919
$
1,732,432
Product manufacturing and development
514,510
-
Corporate
-
-
$
1,468,429
$
1,732,432
Intangible assets
Healthcare services
$
-
$
-
Product manufacturing and development
6,365,705
-
Corporate
26,070,763
26,623,448
$
32,436,468
$
26,623,448
Goodwill
Healthcare services
$
557,357
$
636,942
Product manufacturing and development
8,524,522
-
Corporate
-
-
$
9,081,879
$
636,942
All
of the property and equipment except for $
16,355
is held in Canada.
Note
18 –
Subsequent Events
2021
Plan Option Grant
On
October 1, 2021, the Company granted
48,000
options under the 2021 Plan at an exercise price of $
1.87
per share. The options fully vested
on the date of grant and expire on
October 1, 2026
.
MiTelemed+
On
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the "MiTelemed+ JV") with EK-Tech Solutions Inc.
("EK-Tech") to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation ("MiTelemed+"),
to operate, support, and expand access and functionality of EK-Tech's enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$
1,500,000
, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for
185,000
restricted shares of Company's common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV.
The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech.
Terragenx
Share Exchange
On
November 17, 2021, the Company and NHL, a wholly owned subsidiary of the Company, entered into that certain Share Exchange Agreement
(the "Terra SEA"), dated as of November 17, 2021, by and among the Company, NHL, Terragenx Inc. ("Terra"), TMS
Inc. ("TMS"), Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust ("COHV" and collectively
with TMS, Mr. Mullins and Mr. Fournier, the "Terra Shareholders"). Collectively, the Terra Shareholders owned
91
%
of the
outstanding shares of Terra (the "Terra Purchased Shares").
F-
33
Pursuant
to the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the "Purchase Price")
of CAD$
500,000
(approximately $
398,050
) (the "Exchange"). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company's common stock
(the "NHL Exchangeable Shares"). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $
3.35
.
The
Exchange closed on November 17, 2021.
At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of
910
shares
of Terra common stock, representing
91
%
of Terra's outstanding shares, and (ii) a total of
100
NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of
118,821
restricted shares of the Company's
common stock. As a result of the Exchange, NHL has
91
%
ownership of Terra and full control of the Terra business.
Mullins
Asset Purchase Agreement
On
November 17, 2021, the Company entered into that certain Asset Purchase Agreement (the "Mullins APA"), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins' right, title and interest in and to certain assets (the "Mullins IP Assets"),
in exchange for a purchase price of CAD$
2,500,000
(approximately $
1,990,250
) which is to be paid as follows:
(a)
CAD$
2,000,000
(approximately $
1,592,200
) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the "Mullins IP Assets CAD$2m Shares"), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration
and approval for all Mullins IP Assets, and
(b)
CAD$
500,000
(approximately $
398,050
) is to be issued in the form of
118,821
restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA
All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $
3.35
per share.
In
addition,
the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales
reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.
Jefferson
Street Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Jefferson SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Jefferson Street Capital LLC ("Jefferson"). Pursuant to the
terms of the Jefferson SPA, (i) the Company agreed to issue and sell to Jefferson the Jefferson Note (as hereinafter defined); (ii) the
Company agreed to issue to Jefferson the Jefferson Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Jefferson
1,000,000
restricted shares of Company common stock, as collateral on the Jefferson Note, which is being held by the escrow agent and
subject to return to the Company upon full payment of the Jefferson Note; and (iv) Jefferson agreed to pay to the Company $
750,000
(the
"Jefferson Purchase Price").
F-
34
Pursuant
to the terms of the Jefferson SPA, on
November 17, 2021
, Terra issued to Jefferson a secured convertible promissory note (the "Jefferson
Note") with a maturity date of
May 17, 2022
(the "Maturity Date"), in the principal amount of $
937,500
. The Company
acted as guarantor on the Jefferson Note. Pursuant to the terms of the Jefferson Note, Terra agreed to pay to Jefferson $
937,500
(the
"Principal Amount"), with a purchase price of $
750,000
plus an original issue discount in the amount of $
187,500
(the "OID"),
and to pay interest on the Principal Amount at the rate of
1
%
per annum.
Any
amount of principal, interest or other amount due on the Jefferson Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (b) the maximum rate allowed by law.
Jefferson
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company's
common stock at a conversion price of $
3.35
per share. The Jefferson Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Jefferson, at Jefferson's election, on not less than 61 days' prior notice
to the Company.
On
November 17, 2021, Jefferson paid the Jefferson Purchase Price of $
750,000
in exchange for the Jefferson Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.
Terra
may prepay the Jefferson Note at any time in accordance with the terms of the Jefferson Note.
Except
as related to the next transaction after the issue date of the Jefferson Note conducted on the Company's behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Jefferson on an accelerated basis, any outstanding Principal Amount of the Jefferson Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Jefferson's discretion, it
being acknowledged and agreed by Jefferson that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:
●
At
    Jefferson's option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether
    debt or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.
●
All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.
●
Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.
Jefferson
Street Capital Common Stock Purchase Warrant
Also
on November 17, 2021, pursuant to the terms of the Jefferson SPA, the Company issued to Jefferson a common stock purchase warrant (the
"Jefferson Warrant") for the purchase of
111,940
shares of the Company's common stock. The per share exercise price
under the Jefferson Warrant is, subject to adjustment as described therein, $
3.35
. The Jefferson Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.
Platinum
Point Capital Stock Purchase Agreement & Secured Convertible Promissory Note
On
November 17, 2021, the Company and Terra entered into that certain securities purchase agreement (the "Platinum SPA"), dated
as of November 17, 2021, by and among the Company, Terra and Platinum Point Capital LLC ("Platinum"). Pursuant to the terms
of the Platinum SPA, (i) the Company agreed to issue and sell to Platinum the Platinum Note (as hereinafter defined); (ii) the Company
agreed to issue to Platinum the Platinum Warrant (as hereinafter defined); and (iii) the Company agreed to issue to Platinum
1,000,000
restricted shares of the Company common stock, as collateral on the Platinum Note, which is being held by the escrow agent and subject
to return to the Company upon full payment of the Platinum Note; and (iv) Platinum agreed to pay to the Company $
750,000
(the "Platinum
Purchase Price").
F-
35
Pursuant
to the terms of the Platinum SPA, on
November 17, 2021
, Terra issued to Platinum a secured convertible promissory note (the "Platinum
Note") with a maturity date of
May 17, 2022
(the "Maturity Date"), in the principal amount of $
937,500
. The Company
acted as guarantor on the Platinum Note. Pursuant to the terms of the Platinum Note, Terra agreed to pay to Platinum $
937,500
(the "Platinum
Principal Amount"), with a purchase price of $
750,000
plus an original issue discount in the amount of $
187,500
(the "OID"),
and to pay interest on the Principal Amount at the rate of
1
%
per annum.
Any
amount of principal, interest or other amount due on the Platinum Note that is not paid when due will bear interest at the rate of the
lesser of (i) 12%, or (b) the maximum rate allowed by law.
Platinum
may, at any time, convert all or any portion of the then outstanding and unpaid principal amount and interest into shares of the Company's
common stock at a conversion price of $
3.35
per share. The Platinum Note has a 4.99% equity blocker; provided, however, that the 4.99%
equity blocker may be waived (up to 9.99%) by Platinum, at Platinum's election, on not less than 61 days' prior notice to
the Company.
On
November 17, 2021, Platinum paid the Platinum Purchase Price of $
750,000
in exchange for the Platinum Note. Terra intends to use the
proceeds for the acquisition of the Mullins IP and thereafter for working capital and other general purposes.
Terra
may prepay the Platinum Note at any time in accordance with the terms of the Platinum Note.
Except
as related to the next transaction after the issue date of the Platinum Note conducted on the Company's behalf by the Maxim Group
LLC, Terra and the Company agreed to pay to Platinum on an accelerated basis, any outstanding Principal Amount of the Platinum Note,
along with all unpaid interest, and fees and penalties, if any, from the sources of capital below, at Platinum's discretion, it
being acknowledged and agreed by Platinum that the Company and Terra have the right to make bona fide payments to vendors with Company
common stock:
●
At
    Platinum's option, 15% of the net cash proceeds of any future financings by the Company, Terra or any subsidiary, whether debt
    or equity, or any other financing proceeds such as cash advances, royalties or earn-out payments.
●
All
    net proceeds from any sale of assets of the Company, Terra or any subsidiaries other than sales of inventory in the ordinary course
    of business or receipt by the Company or any subsidiaries of any tax credits or collections pursuant to any settlement or judgement.
●
Net
    proceeds resulting from the sale of any assets outside of the ordinary course of business or securities in any subsidiary.
Platinum
Point Capital Common Stock Purchase Warrant
Also
on November 17, 2021, pursuant to the terms of the Platinum SPA, the Company issued to Platinum a common stock purchase warrant (the
"Platinum Warrant") for the purchase of
111,940
shares of the Company's common stock. The per share exercise price
under the Platinum Warrant is, subject to adjustment as described therein, $
3.35
. The Platinum Warrant is exercisable during the period
commencing on November 17, 2021 and ending at 5:00 p.m., New York City time, on November 17, 2024.
December 2021 Registered Direct Offering
On December 14, 2021, the Company entered into
a Securities Purchase Agreement with an accredited institutional investor (the "Purchaser") pursuant to which the Company
agreed to issue to the Purchaser and the Purchaser agreed to purchase (the "Purchase"), in a registered direct offering,
(i) $
16,666,666
aggregate principal amount of the Company's senior secured convertible notes, which notes are convertible into
shares of the Company's common stock, under certain conditions (the "Notes"); and (ii) warrants to purchase up to
5,833,334
shares of the Company's common stock (the "Warrants"). The securities, including up to
68,557,248
shares of common
stock issuable upon conversion under the Notes and up to
5,833,334
shares of common stock issuable upon exercise of the Warrants, are
being offered by the Company pursuant to an effective shelf registration statement on Form S-3 (File No. 333-254278), which was declared
effective by the SEC on March 22, 2021. The Purchase closed on December 14, 2021.
The Notes have an original issue discount of
10
%
,
resulting in gross proceeds to the Company of $
15,000,000
. The Notes bear interest of
5
%
per annum and mature on
June 14, 2023
, unless
earlier converted or redeemed, subject to the right of the Purchaser to extend the date under certain circumstances. The Company will
make monthly payments on the first business day of each month commencing on the calendar month immediately following the sixth month
anniversary of the issuance of the Notes through June 14, 2023, the maturity date, consisting of an amortizing portion of the principal
of each Note equal to $
1,388,888
and accrued and unpaid interest and late charges on the Notes. All amounts due under the Notes are convertible
at any time, in whole or in part, at the holder's option, into common stock at the initial conversion price of $
2.00
, which conversion
price is subject to certain adjustments; provided, however, that the Notes have a
9.99
%
equity blocker.
If an event of default occurs,
the holder may convert all, or any part, of the principal amount of a Note and all accrued and unpaid interest and late charge at an
alternate conversion price, as described in the Notes. Subject to certain conditions, the Company has the right to redeem all, but not
less than all, of the remaining principal amount of the Notes and all accrued and unpaid interest and late charges in cash at a price
equal to 135% of the amount being redeemed.
The Warrants are exercisable at an exercise price
of $
2.00
per share and expire on the fourth year anniversary of December 14, 2021, the initial issuance date of the Warrants.
F-
36
NOVO
INTEGRATED SCIENCES, INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
As
of May 31, 2022 (unaudited) and August 31, 2021
May
    31,
August
    31,
2022
2021
(unaudited)
ASSETS
Current
    Assets:
Cash
    and cash equivalents
$
12,677,446
$
8,293,162
Accounts
    receivable, net
5,166,239
1,468,429
Inventory,
    net
645,063
339,385
Other
    receivables, current portion
1,209,137
814,157
Prepaid
    expenses and other current assets
380,800
218,376
Total
    current assets
20,078,685
11,133,509
Property
    and equipment, net
5,931,683
6,070,291
Intangible
    assets, net
32,192,858
32,029,499
Right-of-use
    assets, net
2,222,970
2,543,396
Other
    receivables, net of current portion
-
692,738
Goodwill
11,366,618
9,488,848
TOTAL
    ASSETS
$
71,792,814
$
61,958,281
LIABILITIES
    AND STOCKHOLDERS' EQUITY
Current
    Liabilities:
Accounts
    payable
$
1,621,719
$
1,449,784
Accrued
    expenses
1,243,792
1,129,309
Accrued
    interest (including amounts to related parties)
961,823
366,280
Government
    loans and notes payable, current portion
5,260,056
4,485,649
Convertible
    notes payable, net of discount of $
0
1,875,000
-
Contingent
    liability
750,860
-
Due
    to related parties
456,528
478,920
Finance
    lease liability, current portion
15,982
23,184
Operating
    lease liability, current portion
544,690
530,797
Total
    current liabilities
12,730,450
8,463,923
Debentures,
    related parties
981,337
982,205
Notes
    payable, net of current portion
158,645
5,133,604
Convertible
    notes payable, net of discount of $
5,170,205
10,252,017
-
Finance
    lease liability, net of current portion
8,563
16,217
Operating
    lease liability, net of current portion
1,734,790
2,057,805
Deferred
    tax liability
1,499,045
1,500,372
TOTAL
    LIABILITIES
27,364,847
18,154,126
Commitments
    and contingencies
-
-
STOCKHOLDERS'
    EQUITY
Novo
    Integrated Sciences, Inc.
Convertible
    preferred stock; $
0.001
par value;
1,000,000
shares authorized;
0
and
0
shares issued and outstanding at May 31, 2022 and August
    31, 2021, respectively
Common
    stock; $
0.001
par value;
499,000,000
shares authorized;
30,659,073
and
26,610,144
shares issued and outstanding at May 31, 2022 and August 31, 2021, respectively
30,659
26,610
Additional
    paid-in capital
64,620,878
54,579,396
Common
    stock to be issued (
4,308,591
and
3,622,199
shares at May 31, 2022 and August 31, 2021)
10,096,332
9,236,607
Other
    comprehensive income
1,015,993
991,077
Accumulated
    deficit
(
31,391,082
)
(
20,969,274
)
Total
    Novo Integrated Sciences, Inc. stockholders' equity
44,372,780
43,864,416
Noncontrolling
    interest
55,187
(
60,261
)
Total
    stockholders' equity
44,427,967
43,804,155
TOTAL
    LIABILITIES AND STOCKHOLDERS' EQUITY
$
71,792,814
$
61,958,281
The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.
F-
37
NOVO
INTEGRATED SCIENCES, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
For
the Three and Nine Months Ended May 31, 2022 and 2021 (unaudited)
Three
    Months Ended
Nine
    Months Ended
May
    31,
May
    31,
May
    31,
May
    31,
2022
2021
2022
2021
(unaudited)
(unaudited)
(unaudited)
(unaudited)
Revenues
$
13,851,883
$
2,380,974
$
19,883,033
$
6,612,374
Cost
    of revenues
11,443,001
1,100,516
14,991,331
3,769,020
Gross
    profit
2,408,882
1,280,458
4,891,702
2,843,354
Operating
    expenses:
Selling
    expenses
9,802
2,381
36,340
4,226
General
    and administrative expenses
3,601,826
1,680,049
9,542,443
5,324,768
Total
    operating expenses
3,611,628
1,682,430
9,578,783
5,328,994
Loss
    from operations
(
1,202,746
)
(
401,972
)
(
4,687,081
)
(
2,485,640
)
Non
    operating income (expense)
Interest
    income
8,355
8,402
25,233
25,265
Interest
    expense
(
513,398
)
(
21,701
)
(
1,808,310
)
(
68,590
)
Amortization
    of debt discount
(
2,133,890
)
-
(
3,654,752
)
-
Foreign
    currency transaction gains (losses)
97,654
-
(
303,714
)
-
Total
    other income (expense)
(
2,541,279
)
(
13,299
)
(
5,741,543
)
(
43,325
)
Loss
    before income taxes
(
3,744,025
)
(
415,271
)
(
10,428,624
)
(
2,528,965
)
Income
    tax expense
-
-
-
-
Net
    loss
$
(
3,744,025
)
$
(
415,271
)
$
(
10,428,624
)
$
(
2,528,965
)
Net
    income (loss) attributed to noncontrolling interest
66,029
(
4,084
)
(
6,816
)
(
6,438
)
Net
    loss attributed to Novo Integrated Sciences, Inc.
$
(
3,810,054
)
$
(
411,187
)
$
(
10,421,808
)
$
(
2,522,527
)
Comprehensive
    loss:
Net
    loss
(
3,744,025
)
(
415,271
)
(
10,428,624
)
(
2,528,965
)
Foreign
    currency translation gain
13,711
123,521
24,916
176,349
Comprehensive
    loss:
$
(
3,730,314
)
$
(
291,750
)
$
(
10,403,708
)
$
(
2,352,616
)
Weighted
    average common shares outstanding - basic and diluted
29,817,999
25,298,866
28,498,414
24,192,998
Net
    loss per common share - basic and diluted
$
(
0.13
)
$
(
0.02
)
$
(
0.37
)
$
(
0.10
)
The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.
F-
38
NOVO
INTEGRATED SCIENCES, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
For
the Three and Nine Months Ended May 31, 2022 and 2021 (unaudited)
Total
Additional
Common
Other
Novo
Common
    Stock
Paid-in
Stock
    To
Comprehensive
Accumulated
Stockholders'
Noncontrolling
Total
Shares
Amount
Capital
Be
    Issued
Income
Deficit
Equity
Interest
Equity
Balance, August
    31, 2021
26,610,144
$
26,610
$
54,579,396
$
9,236,607
$
991,077
$
(
20,969,274
)
$
43,864,416
$
(
60,261
)
$
43,804,155
Common stock for services
35,000
35
64,715
-
-
-
64,750
-
64,750
Common stock issued as collateral
    and held in escrow
2,000,000
2,000
(
2,000
)
-
-
-
-
-
-
Common stock to be issued for
    purchase of Terragenx
-
-
-
983,925
-
-
983,925
97,311
1,081,236
Common stock to be issued for
    purchase of Mullin assets
-
-
-
188,925
-
-
188,925
-
188,925
Value of warrants issued with
    convertible notes
-
-
295,824
-
-
-
295,824
-
295,824
Fair value of stock options
-
-
154,135
-
-
-
154,135
-
154,135
Foreign currency translation
    loss
-
-
-
-
(
103,533
)
-
(
103,533
)
(
855
)
(
104,388
)
Net
    loss
-
-
-
-
-
(
1,806,587
)
(
1,806,587
)
(
9,808
)
(
1,816,395
)
Balance, November 30, 2021
28,645,144
28,645
55,092,070
10,409,457
887,544
(
22,775,861
)
43,641,855
26,387
43,668,242
Common stock for services
240,000
240
297,760
-
-
-
298,000
-
298,000
Value of warrants issued with
    convertible notes
-
-
5,257,466
-
-
-
5,257,466
-
5,257,466
Fair value of stock options
-
-
44,427
-
-
-
44,427
-
44,427
Foreign currency translation
    gain
-
-
-
-
114,738
-
114,738
355
115,093
Net
    loss
-
-
-
-
-
(
4,805,167
)
(
4,805,167
)
(
63,037
)
(
4,868,204
)
Balance, February 28, 2022
28,885,144
28,885
60,691,723
10,409,457
1,002,282
(
27,581,028
)
44,551,319
(
36,295
)
44,515,024
Common stock for services
125,000
125
313,875
-
-
-
314,000
-
314,000
Common stock for conversion
    of convertible notes
623,929
624
1,247,225
-
-
-
1,247,849
-
1,247,849
Common stock for acquisition
800,000
800
1,703,200
-
-
-
1,704,000
-
1,704,000
Common stock to be issued for
    acquisitions
-
-
-
260,625
-
-
260,625
25,402
286,027
Issuance of common stock to
    be issued
225,000
225
573,525
(
573,750
)
-
-
-
-
-
Fair value of stock options
-
-
91,330
-
-
-
91,330
-
91,330
Foreign currency translation
    gain
-
-
-
-
13,711
-
13,711
51
13,762
Net
    loss
-
-
-
-
-
(
3,810,054
)
(
3,810,054
)
66,029
(
3,744,025
)
Balance,
    May 31, 2022
30,659,073
$
30,659
$
64,620,878
$
10,096,332
$
1,015,993
$
(
31,391,082
)
$
44,372,780
$
55,187
$
44,427,967
Balance, August 31, 2020
23,466,236
$
23,466
$
44,905,454
$
-
$
1,199,696
$
(
16,507,127
)
$
29,621,489
$
(
49,859
)
$
29,571,630
Common stock issued for cash
21,905
22
91,978
-
-
-
92,000
-
92,000
Common stock issued for services
65,000
65
247,935
-
-
-
248,000
-
248,000
Foreign currency translation
    gain
-
-
-
-
10,596
-
10,596
(
225
)
10,371
Net
    loss
-
-
-
-
-
(
771,470
)
(
771,470
)
(
1,633
)
(
773,103
)
Balance, November 30, 2020
23,553,141
23,553
45,245,367
-
1,210,292
(
17,278,597
)
29,200,615
(
51,717
)
29,148,898
Exercise of stock options
7,500
8
11,992
-
-
-
12,000
-
12,000
Common stock issued for intellectual
    property
240,000
240
875,760
-
-
-
876,000
-
876,000
Common stock to be issued for
    services rendered
-
-
-
375,000
-
-
375,000
-
375,000
Rounding due to stock split
957
1
(
1
)
-
-
-
-
-
-
Fair value of vested stock
    options
-
-
22,215
-
-
-
22,215
-
22,215
Foreign currency translation
gain
-
-
-
-
42,232
-
42,232
(
965
)
41,267
Net
    loss
-
-
-
-
-
(
1,339,870
)
(
1,339,870
)
(
721
)
(
1,340,591
)
Balance, February 28, 2021
23,801,598
23,802
46,155,333
375,000
1,252,524
(
18,618,467
)
29,188,192
(
53,403
)
29,134,789
Common stock for services
100,000
100
374,900
(
375,000
)
-
-
-
-
-
Common stock issued for acquisition
189,796
190
430,647
-
-
-
430,837
-
430,837
Common stock issued for services
    rendered
9,913
9
37,163
-
-
-
37,172
-
37,172
Common stock issued for cash,
    net of offering costs
2,388,050
2,388
7,233,192
-
-
-
7,235,580
-
7,235,580
Fair value of vested stock
    options
-
-
66,640
-
-
-
66,640
-
66,640
Foreign currency translation
gain
-
-
-
-
123,521
-
123,521
(
3,143
)
120,378
Net
    loss
-
-
-
-
-
(
411,187
)
(
411,187
)
(
4,084
)
(
415,271
)
Balance,
    May 31, 2021
26,489,357
$
26,489
$
54,297,875
$
-
$
1,376,045
$
(
19,029,654
)
$
36,670,755
$
(
60,630
)
$
36,610,125
The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.
F-
39
NOVO
INTEGRATED SCIENCES, INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
For
the Nine Months Ended May 31, 2022 and 2021 (unaudited)
Nine
Months Ended
May 31,
May 31,
2022
2021
(unaudited)
(unaudited)
CASH FLOWS FROM OPERATING
    ACTIVITIES:
Net loss
$
(
10,428,624
)
$
(
2,528,965
)
Adjustments to reconcile
    net loss to net cash used in operating
    activities:
Depreciation and amortization
2,349,434
1,118,925
Fair value of vested stock
    options
289,892
88,855
Common stock issued for
    services
676,750
660,172
Operating lease expense
418,188
467,864
Amortization of debt discount
3,654,752
-
Foreign currency transaction
    losses
303,714
-
Changes in operating assets
    and liabilities:
Accounts receivable
(
3,650,069
)
543,213
Inventory
(
263,539
)
-
Prepaid expenses and other
    current assets
(
150,632
)
(
143,590
)
Accounts payable
117,056
(
97,659
)
Accrued expenses
(
68,871
)
64,513
Accrued interest
598,904
7,455
Operating
    lease liability
(
406,862
)
(
460,063
)
Net cash used in operating
    activities
(
6,559,907
)
(
279,280
)
CASH FLOWS FROM INVESTING
    ACTIVITIES:
Purchase of property and
    equipment
(
190,973
)
(
201,369
)
Cash acquired from (paid
    for) acquisition
57,489
(
10,000
)
Payment on other receivable
296,138
-
Amounts
    loaned for other receivables
-
(
470,040
)
Net cash provided by
    (used in) investing activities
162,654
(
681,409
)
CASH FLOWS FROM FINANCING
    ACTIVITIES:
Repayments to related parties
(
21,932
)
(
177,534
)
Repayments of finance leases
(
14,797
)
-
Repayments of notes payable
(
4,430,794
)
-
Proceeds from the sale
    of common stock, net of offering costs
-
7,327,580
Proceeds from exercise
    of stock options
-
12,000
Proceeds
    from issuance of convertible notes, net
15,270,000
-
Net cash provided by
    financing activities
10,802,477
7,162,046
Effect of exchange rate
    changes on cash and cash equivalents
(
20,940
)
97,970
NET INCREASE IN CASH AND CASH EQUIVALENTS
4,384,284
6,299,327
CASH
    AND CASH EQUIVALENTS, BEGINNING OF PERIOD
8,293,162
2,067,718
CASH
    AND CASH EQUIVALENTS, END OF PERIOD
$
12,677,446
$
8,367,045
CASH PAID FOR:
Interest
$
1,294,912
$
33,183
Income
    taxes
$
-
$
-
SUPPLEMENTAL NON-CASH INVESTING
    AND FINANCING ACTIVITIES:
Common
    stock to be issued for intangible assets
$
188,925
$
876,000
Common
    stock to be issued for acquisitions
$
1,244,550
$
-
Common
    stock issued for acquisition
$
1,704,000
$
430,837
Conversion
    of convertible notes payable and accrued interest to common stock
$
1,247,849
$
-
The
accompanying footnotes are an integral part of these unaudited condensed consolidated financial statements.
F-
40
NOVO
INTEGRATED SCIENCES, INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
For
the Nine Months Ended May 31, 2022 and 2021 (unaudited)
Note
1 -
Organization and Basis of Presentation
Organization
and Line of Business
Novo
Integrated Sciences, Inc. ("Novo Integrated" or the "Company") was incorporated in Delaware on November 27, 2000,
under the name Turbine Truck Engines, Inc. On February 20, 2008, the Company was re-domiciled to the State of Nevada. Effective July
12, 2017, the Company's name was changed to Novo Integrated Sciences, Inc. When used herein, the terms the "Company,"
"we," "us" and "our" refer to Novo Integrated and its consolidated subsidiaries.
The
Company owns Canadian and U.S. subsidiaries which provide, or intend to provide, essential and differentiated solutions to the delivery
of multidisciplinary primary care and related wellness products through the integration of medical technology, interconnectivity, advanced
therapeutics, diagnostic solutions, unique personalized product offerings, and rehabilitative science.
We
believe that "decentralizing" healthcare, through the integration of medical technology and interconnectivity, is an essential
solution to the rapidly evolving fundamental transformation of how non-catastrophic healthcare is delivered now and how it will be delivered
in the future. Specific to non-critical care, ongoing advancements in both medical technology and inter-connectivity are allowing for
a shift of the patient/practitioner relationship to the patient's home and away from on-site visits to primary medical centers
with mass-services. This acceleration of "ease-of-access" in the patient/practitioner interaction for non-critical care diagnosis
and subsequent treatment minimizes the degradation of non-critical health conditions to critical conditions as well as allowing for more
cost-effective and efficient healthcare distribution.
The
Company's decentralized healthcare business model is centered on three primary pillars to best support the transformation of non-catastrophic
healthcare delivery to patients and consumers:
●
First
    Pillar – Service Networks: Deliver multidisciplinary primary care services through (i) an affiliate network of clinic facilities,
    (ii) small and micro footprint sized clinic facilities primarily located within the footprint of box-store commercial enterprises,
    (iii) clinic facilities operated through a franchise relationship with the Company, and (iv) corporate operated clinic facilities.
●
Second
    Pillar – Technology: Develop, deploy, and integrate sophisticated interconnected technology, interfacing the patient to the
    healthcare practitioner thus expanding the reach and availability of the Company's services, beyond the traditional clinic
    location, to geographic areas not readily providing advanced, peripheral based healthcare services, including the patient's
    home.
●
Third
    Pillar – Products: Develop and distribute effective, personalized health and wellness product solutions allowing for the customization
    of patient preventative care remedies and ultimately a healthier population. The Company's science-first approach to product
    innovation further emphasizes our mandate to create and provide over-the-counter preventative and maintenance care solutions.
Innovation
through science, combined with the integration of sophisticated, secure technology, assures Novo Integrated of continued cutting edge
advancement in patient first platforms.
On
April 25, 2017 (the "Effective Date"), we entered into a Share Exchange Agreement (the "Share Exchange Agreement")
by and between (i) Novo Integrated; (ii) Novo Healthnet Limited, a wholly owned subsidiary of the Company ("NHL"), (iii)
ALMC-ASAP Holdings Inc. ("ALMC"); (iv) Michael Gaynor Family Trust (the "MGFT"); (v) 1218814 Ontario Inc. ("1218814")
and (vi) Michael Gaynor Physiotherapy Professional Corp. ("MGPP," and together with ALMC, MGFT and 1218814, the "NHL
Shareholders"). Pursuant to the terms of the Share Exchange Agreement, Novo Integrated agreed to acquire, from the NHL Shareholders,
all of the shares of both common and preferred stock of NHL held by the NHL Shareholders in exchange for the issuance, by Novo Integrated
to the NHL Shareholders, of Novo Integrated common stock such that following the closing of the Share Exchange Agreement, the NHL Shareholders
would own
16,779,741
restricted shares of Novo Integrated common stock, representing
85
% of the issued and outstanding Novo Integrated
common stock, calculated including all granted and issued options or warrants to acquire Novo Integrated common stock as of the Effective
Date, but to exclude shares of Novo Integrated common stock that are subject to a then-current Regulation S offering that was undertaken
by Novo Integrated (the "Exchange").
F-
41
On
May 9, 2017, the Exchange closed and, as a result, NHL became a wholly owned subsidiary of Novo Integrated. The Exchange was accounted
for as a reverse acquisition under the purchase method of accounting since NHL obtained control of Novo Integrated Sciences, Inc. Accordingly,
the Exchange was recorded as a recapitalization of NHL, with NHL being treated as the continuing entity. The historical financial statements
presented are the financial statements of NHL. The Share Exchange Agreement was treated as a recapitalization and not as a business combination;
therefore, no pro forma information is disclosed. At the closing date of the Exchange, the net assets of the legal acquirer, Novo Integrated
Sciences, Inc., were $
6,904
.
Reverse
Stock Split
On
February 1, 2021,
the Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every
10 shares of issued and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded
up to the next higher whole share.
Unless otherwise noted, the share and per share information in this report have been retroactively
adjusted to give effect to the 1-for-10 reverse stock split.
Impact
of COVID-19
In
December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. On March 17, 2020, as a result of COVID-19
pandemic having been reported throughout both Canada and the United States, certain national, provincial, state and local governmental
authorities issued proclamations and/or directives aimed at minimizing the spread of COVID-19. Accordingly, on March 17, 2020, the Company
closed all corporate clinics for all in-clinic non-essential services to protect the health and safety of its employees, partners, and
patients. Commencing in May 2020, the Company was able to begin providing some services, and was fully operational again in June 2020.
As of May 31, 2022, all corporate clinics were open and operational, with staffing shortages in some facilities due to ongoing COVID-19
residual impact, while following all mandated guidelines and protocols from Health Canada, the Ontario Ministry of Health, and the respective
disciplines' regulatory Colleges to ensure a safe treatment environment for our staff and clients, and our eldercare operations
are fully operational. In addition, Acenzia Inc. ("Acenzia"), Terragenx Inc. ("Terragenx"), PRO-DIP, LLC ("PRO-DIP"),
and Clinical Consultants International LLC ("CCI"), each of which is a wholly owned subsidiary of Novo Integrated, are open
and fully operational, with staffing shortages due to ongoing COVID-19 residual impact, while following all local, state, provincial,
and national guidelines and protocols related to minimizing the spread of the COVID-19 pandemic.
Canadian
federal and provincial COVID-19 governmental proclamations and directives, including interprovincial travel restrictions, have presented
unprecedented challenges to launching our Harvest Gold Farms and Kainai Cooperative joint ventures during the period ended May 31, 2022.
The Company intends to commence pilot projects for each joint venture in the period ended August 31, 2022. These joint ventures relate
to the development, management, and arrangement of medicinal farming projects involving industrial hemp for medicinal Cannabidiol (CBD)
applications.
While
all of the Company's business units are operational at the time of this filing, any future impact of the COVID-19 pandemic on the
Company's operations remains unknown and will depend on future developments, which are highly uncertain and cannot be predicted
with confidence, including, but not limited to, (i) the duration of the COVID-19 outbreak and additional variants that may be identified,
(ii) new information which may emerge concerning the severity of the COVID-19 pandemic, and (iii) any additional preventative and protective
actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced
patient traffic, and reduced operations.
For
more on the financial impact of COVID-19 on the Company, see "—Liquidity and Capital Resources—Financial Impact of
COVID-19" of this quarterly report on Form 10-Q.
F-
42
Basis
of Presentation
The
accompanying unaudited condensed consolidated financial statements were prepared by the Company pursuant to the rules and regulations
of the Securities and Exchange Commission (the "SEC") and in conformity with accounting principles generally accepted in
the United States of America ("U.S. GAAP") for interim financial information and the instructions to Form 10-Q and Article
10 of Regulation S-X. The information furnished herein reflects all adjustments, consisting only of normal recurring adjustments, which
in the opinion of management, are necessary to fairly state the Company's financial position, the results of its operations, and
cash flows for the periods presented. Certain information and footnote disclosures normally present in annual financial statements prepared
in accordance with U.S. GAAP were omitted pursuant to such rules and regulations.
The
financial information contained in this report should be read in conjunction with our Annual Report on Form 10-K for the fiscal year
ended August 31, 2021, that the Company filed on December 14, 2021. The results of operations for the nine months ended May 31, 2022
are not necessarily indicative of the results for the fiscal year ending August 31, 2022. The Company's Canadian subsidiaries'
functional currency is the Canadian Dollar ("CAD"); however, the accompanying unaudited condensed consolidated financial
statements were translated and presented in United States Dollars ("$" or "USD").
Foreign
Currency Translation
The
accounts of the Company's Canadian subsidiaries are maintained in CAD. The accounts of these subsidiaries are translated into USD
in accordance with the Financial Accounting Standards Board (the "FASB") Accounting Standards Codification ("ASC")
Topic 830,
Foreign Currency Transaction
, with the CAD as the functional currency. According to ASC Topic 830, all assets and liabilities
are translated at the exchange rate on the balance sheet date, stockholders' equity is translated at historical rates and statement
of operations items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported
under other comprehensive income in accordance with ASC Topic 220,
Comprehensive Income
. Gains and losses resulting from the translations
of foreign currency transactions and balances are reflected in the condensed consolidated statement of operations and comprehensive loss.
The following table details the exchange rates used for the respective periods:
May
    31, 2022
May
    31, 2021
August
    31, 2021
Period end: CAD to USD exchange
    rate
$
0.7910
$
0.8284
$
0.7917
Average period: CAD to USD exchange rate
$
0.7897
$
0.7834
$
0.7885
Note
2 –
Summary of Significant Accounting Policies
Use
of Estimates
The
preparation of condensed consolidated financial statements in conformity with U.S. 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 unaudited
condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. The Company
regularly evaluates estimates and assumptions. The Company bases its estimates and assumptions on current facts, historical experience
and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments
about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
This applies in particular to useful lives of non-current assets, impairment of non-current assets, allowance for doubtful receivables,
allowance for slow moving and obsolete inventory, and valuation allowance for deferred tax assets. The actual results experienced by
the Company may differ materially and adversely from the Company's estimates. To the extent there are material differences between
the estimates and the actual results, future results of operations will be affected.
F-
43
Principles
of Consolidation
The
accompanying unaudited condensed consolidated financial statements include the accounts of the Company and entities it controls including
its wholly owned subsidiaries, NHL, Acenzia, Novomerica Health Group, Inc. ("NHG"), Novo Healthnet Rehab Limited, Novo Assessments
Inc., PRO-DIP, a
91
% controlling interest in Terragenx, a
50.1
% controlling interest in 12858461 Canada Corp, an
80
% controlling interest
in Novo Healthnet Kemptville Centre, Inc., a Back on Track Physiotherapy and Health Centre clinic operated by NHL, Clinical Consultants
International, LLC and a
70
% controlling interest in Novo Earth Therapeutics Inc. (currently inactive).
An
entity is controlled when the Company has the ability to direct the relevant activities of the entity, has exposure or rights to variable
returns from its involvement with the entity, and is able to use its power over the entity to affect its returns from the entity.
Income
or loss and each component of other comprehensive income ("OCI") are attributed to the shareholders of the Company and to
the noncontrolling interests. Total comprehensive loss is attributed to the shareholders of the Company and to the noncontrolling interests
even if this results in the non-controlling interests having a deficit balance on consolidation.
Noncontrolling
Interest
The
Company follows FASB ASC Topic 810,
Consolidation,
which governs the accounting for and reporting of non-controlling interests
("NCIs") in partially owned consolidated subsidiaries and the loss of control of subsidiaries. Certain provisions of this
standard indicate, among other things, that NCIs be treated as a separate component of equity, not as a liability, that increases and
decreases in the parent's ownership interest that leave control intact be treated as equity transactions rather than as step acquisitions
or dilution gains or losses, and that losses of a partially owned consolidated subsidiary be allocated to the NCI even when such allocation
might result in a deficit balance.
The
net income (loss) attributed to the NCI is separately designated in the accompanying condensed consolidated statements of operations
and comprehensive loss.
Cash
Equivalents
For
the purpose of the condensed consolidated statements of cash flows, cash equivalents include time deposits, certificate of deposits,
and all highly liquid debt instruments with original maturities of three months or less.
Accounts
Receivable
Accounts
receivable are recorded, net of allowance for doubtful accounts and sales returns. Management reviews the composition of accounts receivable
and analyzes historical bad debts, customer concentration, customer credit worthiness, current economic trends, and changes in customer
payment patterns to determine if the allowance for doubtful accounts is adequate. An estimate for doubtful accounts is made when collection
of the full amount is no longer probable. Delinquent account balances are written-off after management has determined that the likelihood
of collection is not probable and known bad debts are written off against the allowance for doubtful accounts when identified. As of
May 31, 2022, and August 31, 2021, the allowance for uncollectible accounts receivable was $
705,384
and $
1,097,628
, respectively.
Inventory
Inventories
are valued at the lower of cost (determined by the first in, first out method) and net realizable value. Management compares the cost
of inventories with the net realizable value and allowance is made for writing down their inventories to net realizable value, if lower.
Inventory is segregated into three areas: raw materials, work-in-process and finished goods. The Company periodically assessed its inventory
for slow moving and/or obsolete items and any change in the allowance is recorded in cost of revenue in the accompanying condensed consolidated
statements of operations and comprehensive loss. If any are identified an appropriate allowance for those items is made and/or the items
are deemed to be impaired. As of May 31, 2022 and August 31, 2021, the Company's allowance for slow moving or obsolete inventory
was $
1,065,777
and $
1,066,721
, respectively.
F-
44
Other
Receivables
Other
receivables are recorded at cost and presented as current or long-term based on the terms of the agreements. Management reviews the collectability
of other receivables and writes off the portion that is deemed to be uncollectible.
Property
and Equipment
Property
and equipment are stated at cost less depreciation and impairment. Expenditures for maintenance and repairs are charged to earnings as
incurred; additions, renewals and betterments are capitalized. When property and equipment are retired or otherwise disposed of, the
related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation
of property and equipment is provided using the declining balance method for substantially all assets with estimated lives as follows:
Building
30
years
Leasehold
    improvements
5
years
Clinical
    equipment
5
years
Computer
    equipment
3
years
Office
    equipment
5
years
Furniture
    and fixtures
5
years
Leases
The
Company applies the provisions of ASC Topic 842,
Leases
which requires lessees to recognize lease assets and lease liabilities
on the balance sheet. The Company determines whether a contract is or contains a lease at inception of the contract and whether that
lease meets the classification criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease
to discount lease payments to present value; however, most of the Company's leases do not provide a readily determinable implicit
rate. Therefore, the Company must discount lease payments based on an estimate of its incremental borrowing rate.
Long-Lived
Assets
The
Company applies the provisions of ASC Topic 360,
Property, Plant, and Equipment
, which addresses financial accounting and reporting
for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including
right of use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated
by those assets are less than the assets' carrying amounts. In that event, a loss is recognized based on the amount by which the
carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar
manner, except that fair value is reduced for the cost of disposal. Based on its review at May 31, 2022, the Company believes there was
no impairment of its long-lived assets.
Intangible
Assets
The
Company's intangible assets are being amortized over their estimated useful lives as follows:
Land
    use rights
50
years (the lease period)
Software
    license
7
years
Intellectual
    property
7
years
Customer
    relationships
5
years
Brand
    names
7
years
The
intangible assets with finite useful lives are reviewed for impairment when indicators of impairment are present and the undiscounted
cash flows estimated to be generated by those assets are less than the assets' carrying amounts. In that event, a loss is recognized
based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Based on its reviews at May 31, 2022,
the Company believes there was no impairment of its intangible assets.
F-
45
Right-of-use
Assets
The
Company's right-of-use assets consist of leased assets recognized in accordance with ASC 842,
Leases, which
requires lessees
to recognize a lease liability and a corresponding lease asset for virtually all lease contracts. Right-of-use assets represent the Company's
right to use an underlying asset for the lease term and lease liability represents the Company's obligation to make lease payments
arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term
at the commencement date. Leases with a lease term of
12 months
or less at inception are not recorded on the condensed consolidated balance
sheets and are expensed on a straight-line basis over the lease term in the condensed consolidated statements of operations and comprehensive
loss. The Company determines the lease term by agreement with lessor. In cases where the lease does not provide an implicit interest
rate, the Company uses the Company's incremental borrowing rate based on the information available at commencement date in determining
the present value of future payments.
Goodwill
Goodwill
represents the excess of purchase price over the underlying net assets of businesses acquired. Under U.S. GAAP, goodwill is not amortized
but is subject to annual impairment tests. The Company recorded goodwill related to its acquisition of APKA Health, Inc. during the fiscal
year ended August 31, 2017, Executive Fitness Leaders during the fiscal year ended August 31, 2018, Action Plus Physiotherapy Rockland
during the fiscal year ended August 31, 2019, Acenzia Inc. during fiscal year ended August 31, 2021 and 12858461 Canada Corp., Fairway
Physiotherapy and Sports Injury Clinic, and Clinical Consultants International LLC during fiscal year ending August 31, 2022. Based on
its review at May 31, 2022, the Company believes there was no impairment of its goodwill. As of August 31, 2021, the Company performed
the required impairment reviews and determined that an impairment charge of $
99,593
related to the goodwill for Executive Fitness Leaders
was necessary. The impairment was determined based on the fair value of the acquired business, which was estimated based on a discounted
cash flow valuation model and the projected future cash flows of the underlying business.
Fair
Value of Financial Instruments
For
certain of the Company's financial instruments, including cash and equivalents, accounts receivable, other receivables, accounts
payable and due to related parties, the carrying amounts approximate their fair values due to their short-term maturities.
FASB
ASC Topic 820,
Fair Value Measurements and Disclosures
, requires disclosure of the fair value of financial instruments held by
the Company. FASB ASC Topic 825,
Financial Instruments
, defines fair value, and establishes a three-level valuation hierarchy
for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported
in the condensed consolidated balance sheets for receivables and current liabilities each qualify as financial instruments and are a
reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected
realization, low risk of counterparty default and their current market rate of interest. The three levels of valuation hierarchy are
defined as follows:
●
Level
    1 inputs to the valuation methodology are quoted prices for identical assets or liabilities in active markets.
●
Level
    2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for
    identical or similar assets in inactive markets, and inputs that are observable for the asset or liability, either directly or indirectly,
    for substantially the full term of the financial instrument.
●
Level
    3 inputs to the valuation methodology use one or more unobservable inputs which are significant to the fair value measurement.
The
Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic 480,
Distinguishing Liabilities
from Equity
, and FASB ASC Topic 815,
Derivatives and Hedging
.
F-
46
For
certain financial instruments, the carrying amounts reported in the condensed consolidated balance sheets for cash and cash equivalents,
accounts receivable, current portion of other receivables, and current liabilities, including accounts payable, current portion of notes
payable, due to related parties, current portion of convertible notes payable and current portion of operating and finance lease liabilities,
each qualify as a financial instrument, and are a reasonable estimate of their fair values because of the short period of time between
the origination of such instruments and their expected realization and their current market rate of interest. The carrying value of notes
payable approximates their fair values due to current market rate on such debt.
As
of May 31, 2022 and August 31, 2021, respectively, the Company did not identify any financial assets and liabilities required to be presented
on the balance sheet at fair value.
Revenue
Recognition
The
Company's revenue recognition reflects the updated accounting policies as per the requirements of Accounting Standards Update ("ASU")
No. 2014-09,
Revenue from Contracts with Customers
("Topic 606"). As sales are and have been primarily from providing
healthcare services, the Company has no significant post-delivery obligations.
Revenue
from providing healthcare and healthcare related services and product sales are recognized under
Topic 606
in a manner that reasonably
reflects the delivery of its products and services to customers in return for expected consideration and includes the following elements:
●
executed
    contracts with the Company's customers that it believes are legally enforceable;
●
identification
    of performance obligations in the respective contract;
●
determination
    of the transaction price for each performance obligation in the respective contract;
●
allocation
    the transaction price to each performance obligation; and
●
recognition
    of revenue only when the Company satisfies each performance obligation.
These
five elements, as applied to the Company's revenue category, are summarized below:
●
Healthcare
    and healthcare related services – gross service revenue is recorded in the accounting records at the time the services are
    provided (point-in-time) on an accrual basis at the provider's established rates. The Company reserves a provision for contractual
    adjustment and discounts that are deducted from gross service revenue. The Company reports revenues net of any sales, use and value
    added taxes.
●
Product
    sales – revenue is recorded at the point of time of delivery
Payments
received before all of the relevant criteria for revenue recognition are satisfied are recorded as unearned revenue. Unearned revenue
is included with accrued expenses in the accompanying condensed consolidated balance sheets.
Sales
returns and allowances were insignificant for the periods ended May 31, 2022 and 2021. The Company does not provide unconditional right
of return, price protection or any other concessions to its customers.
Income
Taxes
The
Company accounts for income taxes in accordance with ASC Topic 740,
Income Taxes
. ASC 740 requires a company to use the asset
and liability method of accounting for income taxes, whereby deferred tax assets are recognized for deductible temporary differences,
and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the
reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the
opinion of management, it is more likely than not that some portion, or all of the deferred tax assets will not be realized. Deferred
tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Under
ASC 740, a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained
in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that
is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test,
no tax benefit is recorded. The Company has no material uncertain tax positions for any of the reporting periods presented.
F-
47
Stock-Based
Compensation
The
Company records stock-based compensation in accordance with FASB ASC Topic 718,
Compensation – Stock Compensation
. FASB
ASC Topic 718 requires companies to measure compensation cost for stock-based employee compensation at fair value at the grant date and
recognize the expense over the requisite service period. The Company recognizes in the condensed consolidated statements of operations
and comprehensive loss the grant-date fair value of stock options and other equity-based compensation issued to employees and non-employees.
Basic
and Diluted Earnings Per Share
Earnings
per share is calculated in accordance with ASC Topic 260,
Earnings Per Share
. The calculations reflect the effects of the 1-for-10
reverse stock split that took place on February 1, 2021. Basic earnings per share ("EPS") is based on the weighted average
number of common shares outstanding. Diluted EPS assumes that all dilutive securities are converted. Dilution is computed by applying
the treasury stock method. Under this method, options and warrants are assumed to be exercised at the beginning of the period (or at
the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during
the period. There were
10,624,849
and
1,849,600
options/warrants outstanding as of May 31, 2022 and 2021, respectively. In addition,
at May 31, 2022, there were outstanding convertible notes that could convert into
8,270,812
shares of common stock and there were
4,308,591
shares of common stock to be issued. Due to the net loss incurred potentially dilutive instruments would be anti-dilutive. Accordingly,
diluted loss per share is the same as basic loss for all periods presented.
Foreign
Currency Transactions and Comprehensive Income
U.S.
GAAP generally requires recognized revenue, expenses, gains and losses be included in net income. Certain statements, however, require
entities to report specific changes in assets and liabilities, such as gain or loss on foreign currency translation, as a separate component
of the equity section of the balance sheet. Such items, along with net income, are components of comprehensive income. The functional
currency of the Company's Canadian subsidiaries is the CAD. Translation gains of $
1,015,993
and $
991,077
at May 31, 2022 and August
31, 2021, respectively, are classified as an item of other comprehensive income in the stockholders' equity section of the condensed
consolidated balance sheets.
Statement
of Cash Flows
Cash
flows from the Company's operations are calculated based upon the local currencies using the average translation rates. As a result,
amounts related to assets and liabilities reported on the condensed consolidated statements of cash flows will not necessarily agree
with changes in the corresponding balances on the condensed consolidated balance sheets.
Segment
Reporting
ASC
Topic 280,
Segment Reporting
, requires use of the "management approach" model for segment reporting. The management
approach model is based on the way a company's management organizes segments within the Company for making operating decisions
and assessing performance. The Company determined it has two reportable segments. See Note 17.
Concentrations
At
May 31, 2022, one customer accounted for approximately
40
% of the accounts receivable balance. This same customer also accounted for
approximately
70
% and
50
% of sales during the three and nine month periods ended May 31, 2022, respectively.
Reclassifications
Certain
prior period amounts were reclassified to conform to the manner of presentation in the current period. These reclassifications had no
effect on the net loss or shareholders' equity.
Recent
Accounting Pronouncements
In
June 2016, the FASB issued ASU 2016-13,
Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial
Instruments
. ASU 2016-13 was issued to improve financial reporting by requiring earlier recognition of credit losses on financing
receivables and other financial assets in scope. The new standard represents significant changes to accounting for credit losses. Full
lifetime expected credit losses will be recognized upon initial recognition of an asset in scope. The current incurred loss impairment
model that recognizes losses when a probable threshold is met will be replaced with the expected credit loss impairment method without
recognition threshold. The expected credit losses estimate will be based upon historical information, current conditions, and reasonable
and supportable forecasts. This ASU as amended by ASU 2019-10, is effective for fiscal years beginning after December 15, 2022. The Company
is currently evaluating the effect of this ASU on the Company's condensed consolidated financial statements and related disclosures.
F-
48
In
December 2019, the FASB issued ASU 2019-12,
Simplifying the Accounting for Income Taxes
which amends ASC 740
Income Taxes
(ASC 740). This update is intended to simplify accounting for income taxes by removing certain exceptions to the general principles in
ASC 740 and amending existing guidance to improve consistent application of ASC 740. This update is effective for fiscal years beginning
after December 15, 2021. The guidance in this update has various elements, some of which are applied on a prospective basis and others
on a retrospective basis with earlier application permitted. The Company is currently evaluating the effect of this ASU on the Company's
condensed consolidated financial statements and related disclosures.
In
May, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50),
Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity's Own Equity (Subtopic
815-40): Issuer's Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options.
This update provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within
the scope of another Topic. This update is effective for fiscal years beginning after December 15, 2021. The Company is currently evaluating
the effect of this ASU on the Company's condensed consolidated financial statements and related disclosures.
In
August 2020, the FASB issued guidance that simplifies the accounting for debt with conversion options, revises the criteria for applying
the derivative scope exception for contracts in an entity's own equity, and improves the consistency for the calculation of earnings
per share. The guidance is effective for annual reporting periods and interim periods within those annual reporting periods beginning
after December 15, 2021.
In
March 2020, the FASB issued guidance providing optional expedients and exceptions to account for the effects of reference rate reform
to contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued.
The optional guidance, which became effective on March 12, 2020 and can be applied through December 21, 2022, has not impacted our condensed
consolidated financial statements. The Company has various contracts that reference LIBOR and is assessing how this standard may be applied
to specific contract modifications through December 31, 2022.
Management
does not believe that any recently issued, but not yet effective, accounting standards could have a material effect on the accompanying
financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.
Note
3 –
Related Party Transactions
Due
to related parties
Amounts
loaned to the Company by stockholders and officers of the Company are payable upon demand and unsecured. At May 31, 2022 and August 31,
2021, the amount due to related parties was $
456,528
and $
478,920
, respectively. At May 31, 2022, $
384,723
was non-interest bearing,
$
22,763
bears interest at
6
% per annum, and $
49,042
bears interest at
13.75
% per annum. At August 31, 2021, $
407,052
was non-interest
bearing, $
22,783
bears interest at
6
% per annum, and $
49,085
bears interest at
13.75
% per annum.
F-
49
Note
4 –
Accounts Receivables, net
Accounts
receivables, net at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Trade receivables
$
5,739,193
$
2,411,499
Amounts earned but not
    billed
132,430
154,558
5,871,623
2,566,057
Allowance for doubtful
    accounts
(
705,384
)
(
1,097,628
)
Accounts receivable,
    net
$
5,166,239
$
1,468,429
Note
5 –
Inventory
Inventory
at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Raw materials
$
1,162,067
$
1,017,566
Work in process
144,500
144,628
Finished Goods
404,273
243,912
1,710,840
1,406,106
Allowance for slow moving
    and obsolete inventory
(
1,065,777
)
(
1,066,721
)
Inventory, net
$
645,063
$
339,385
Note
6 –
Other Receivables
Other
receivables at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Notes receivable dated April
    1, 2015 and amended on May 23, 2017; accrued interest at
8
% per annum; secured by certain assets; due
March 1, 2019
. (repaid during
    fiscal year 2022)
$
-
$
296,888
Advance to corporation; accrues interest at
12
% per annum; unsecured; due
January 31, 2023
, as amended
79,100
79,170
Advance to corporation; accrues interest at
10
% per annum after the first 60 days; unsecured; due
May 1, 2023
, as amended
225,924
225,924
Advance to corporation; accrues interest at
12
% per annum; secured by property and other assets of debtor; due
August 1, 2022
, as amended
508,613
509,063
Advance to corporation;
    accrues interest at
10
% per annum; secured by assets of debtor; due
September 1, 2022
, as amended
395,500
395,850
Total other receivables
1,209,137
1,506,895
Current portion
(
1,209,137
)
(
814,157
)
Long-term portion
$
-
$
692,738
F-
50
Note
7 –
Property and Equipment
Property
and equipment at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Land
$
474,600
$
475,020
Building
3,559,500
3,562,650
Leasehold improvements
861,188
691,318
Clinical equipment
1,973,582
1,875,537
Computer equipment
27,116
24,679
Office equipment
49,842
46,510
Furniture and fixtures
40,983
41,019
6,986,811
6,716,733
Accumulated depreciation
(
1,055,128
)
(
646,442
)
Total
$
5,931,683
$
6,070,291
Depreciation
expense for the nine months ended May 31, 2022 and 2021 was $
408,589
and $
57,840
,
respectively.
Certain
property and equipment have been used to secure notes payable (See Note 10).
Note
8 –
Intangible Assets
Intangible
assets at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Land use rights
$
21,600,000
$
21,600,000
Software license
1,144,798
1,144,798
Intellectual property
11,495,963
9,388,065
Customer relationships
786,608
787,304
Brand names
2,064,115
2,065,941
37,091,484
34,986,108
Accumulated amortization
(
4,898,626
)
(
2,956,609
)
Total
$
32,192,858
$
32,029,499
Amortization
expense for the nine months ended May 31, 2022 and 2021 was $
1,940,845
and $
1,061,085
, respectively.
Expected
amortization expense of intangible assets over the next 5 years and thereafter is as follows:
Twelve Months Ending May 31,
2023
$
2,690,018
2024
2,690,018
2025
2,690,018
2026
2,662,926
2027
2,115,863
Thereafter
19,344,015
Total
$
32,192,858
F-
51
Note
9 –
Accrued Expenses
Accrued
expenses at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Accrued liabilities
$
1,023,005
$
811,660
Accrued payroll
182,231
279,018
Unearned revenue
38,556
38,631
$
1,243,792
$
1,129,309
Note
10 –
Government Loans and Notes Payable
Notes
payable at May 31, 2022 and August 31, 2021 consisted of the following:
May 31,
August 31,
2022
2021
Government loans issued under
    the Government of Canada's Canada Emergency Business Account ("CEBA") program (A).
94,920
63,336
Note payable to the Small Business Administration
    ("SBA"). The note bears interest at
3.75
% per annum, requires
monthly
payments of $
190
and is due 30 years from the date
    of issuance, and is secured by certain equipment of PRO-DIP.
40,320
40,320
Note payable dated December 3, 2019; accrues
    interest at
3
% per annum; secured by land, building and personal property; due
June 30, 2022
. (On June 30, 2022, paid in full, see
    Note 18.)
5,252,749
5,069,858
Note payable dated December 3, 2018; accrues
    interest at
4.53
% per annum; unsecured;
annual
payments of approximately $
4,000
; due
December 31, 2028
30,712
30,739
Note payable dated June
    24, 2021; accrues interest at
9
% per annum; secured by real property of Acenzia; lender at its sole discretion may require monthly
    principal payments of $
950,000
after December 24, 2021; any unpaid principal and interest due on
June 24, 2022
. This note was repaid
    during the nine months ended May 31, 2022.
-
4,415,000
Total government loans and notes payable
5,418,701
9,619,253
Less current portion
(
5,260,056
)
(
4,485,649
)
Long-term portion
$
158,645
$
5,133,604
(A)
The
    Government of Canada launched CEBA loan to ensure that small businesses have access to the capital that they need during the current
    challenges faced due to the COVID-19 virus. The Company obtained CAD$
80,000
loan (US$
63,280
at May 31, 2022), which is unsecured,
    non-interest bearing and due on or before December 31, 2023.
If the loan amount is paid on or before December 31, 2023,
25
% of the
    loan will be forgiven ("Early Payment Credit"). In the event that the Company does not repay
75
% of such term debt on
    or before December 31, 2023, the Early Payment Credit will not apply. In addition, with acquisition of Terragenx, the Company acquired
    a CEBA loan in the amount of CAD$
60,000
net of CAD$
20,000
repayment (US$
31,640
at May 31, 2022) under the same terms.
F-
52
Government
Subsidy
In
2020, the Government of Canada announced the Canada Emergency Wage Subsidy ("CEWS") for Canadian employers whose businesses
were affected by the COVID-19 pandemic. The CEWS provides a subsidy of up to
75
% of eligible employees' employment insurable remuneration,
subject to certain criteria. Accordingly, the Company applied for the CEWS to the extent it met the requirements to receive the subsidy
and during the nine months ended May 31, 2021, recorded a total of approximately $
731,000
in government subsidies as a reduction to the
associated wage costs recorded in cost of revenues and general and administrative expenses in the condensed consolidated statement of
operations and comprehensive loss. During the nine months ended May 31, 2022, the Company did not receive any wage subsidies.
Future
scheduled maturities of outstanding government loans and notes payable are as follows:
Twelve Months
    Ending May 31,
2023
$
5,260,056
2024
99,822
2025
5,343
2026
5,790
2027
6,244
Thereafter
41,446
Total
$
5,418,701
Note
11 –
Convertible Notes Payable
Novo
Integrated
On
December 14, 2021, Novo Integrated issued two convertible notes payable for a total of $
16,666,666
(the "$16.66m+ convertible notes")
with each note having a face amount of $
8,333,333
. The $16.66m+ convertible notes accrue interest at
5
% per annum and are due on
June
14, 2023
. The $16.66m+ convertible notes are secured by all assets of the Company. The $16.66m+ convertible notes are convertible at
the option of the note holders to convert into shares of the Company's common stock at $
2.00
per share.
In
connection with the $16.66m+ convertible notes, the Company issued the note holders warrants to purchase a total of
5,833,334
shares
of the Company's common stock at a price of $
2.00
per share.
The warrants expire on December 14, 2025. The Company first determined
the value of the $16.66m+ convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $
7,680,156
was determined using the Black-Scholes option pricing model with the following assumptions
:
●
Expected
    life of
4.0
years;
●
Volatility
    of
275
%;
●
Dividend
    yield of
0
%; and
●
Risk
    free interest rate of
1.23
%
The
face amount of the $16.66m+ convertible notes of $
16,666,666
was proportionately allocated to the $16.66m+
convertible notes and the warrants in the amount of $
11,409,200
and $
5,257,466
,
respectively. The amount allocated to the warrants of $
5,257,466
was recorded as a discount to the convertible
note and as additional paid in capital. The $16.66m+ convertible notes contained an original issue discount totaling $
1,666,666
and the Company also incurred $
1,140,000
in loan fees in connection with the $16.66m+
convertible notes. The combined total discount is $
8,064,132
and will be amortized over the life of the $16.66m+
convertible notes. During the nine months ended May 31, 2022, the Company amortized $
2,893,927
of the debt discount and as May 31, 2022,
the unamortized debt discount was $
5,170,205
.
During
the three months ended May 31, 2022, an aggregate of $
1,244,444
in principal and an aggregate of $
3,405
in accrued interest were converted
into
623,929
shares of common stock issued to the $16.66m+ convertible note holders.
F-
53
Terragenx
On
November 17, 2021, Terragenx, a
91
% owned subsidiary of the Company, issued two convertible notes payable for a total of $
1,875,000
(the
"$1.875m convertible notes") with each note having a face amount of $
937,500
. The $1.875m convertible notes accrue interest
at
1
% per annum and were due on
May 17, 2022
. (See Note 18). The $1.875m convertible notes are secured by all assets of the Company.
The $1.875m convertible notes are convertible at the option of the note holders to convert into shares of the Company's common
stock at $
3.35
per share.
In
connection with the $1.875m convertible notes, the Company issued the note holders warrants to purchase a total of
223,880
shares of
the Company's common stock at a price of $
3.35
per share.
The warrants expire on November 17, 2024. The Company first determined
the value of the $1.875m convertible notes and the fair value of the detachable warrants issued in connection with this transaction.
The estimated value of the warrants of $
351,240
and was determined using the Black-Scholes option pricing model with the following assumption
s:
●
Expected
    life of
3.0
years;
●
Volatility
    of
300
%;
●
Dividend
    yield of
0
%; and
●
Risk
    free interest rate of
0.85
%
The
face amount of the $1.875m convertible notes of $
1,875,000
was proportionately allocated to the $1.875m convertible notes and the warrants
in the amount of $
1,579,176
and $
295,824
, respectively. The amount allocated to the warrants of $
295,824
was recorded as a discount to
the $1.875m convertible notes and as additional paid in capital. The $1.875m convertible notes contained an original issue discount totaling
$
375,000
and the Company also incurred $
90,000
in loan fees in connection with these $1.875m convertible notes. The combined total discount
is $
760,824
and will be amortized over the life of the $1.875m convertible notes. During the nine months ended May 31, 2022, the Company
amortized $
760,824
of the debt discount and as May 31, 2022, the unamortized debt discount was $
0
.
Note
12 –
Debentures, Related Parties
On
September 30, 2013, the Company issued five debentures totaling CAD$
6,402,512
(approximately $
6,225,163
on September 30, 2013) in connection with the
acquisition of certain business assets. The holders of the debentures are current stockholders, officers and/or affiliates of the Company.
The debentures are secured by all the assets of the Company, accrue interest at
8
%
per annum and were originally due on
September
30, 2016
. On December 2, 2017, the debenture
holders agreed to extend the due date to
September
30, 2019
. On September 27, 2019, the debenture
holders agreed to extend the due date to September 30, 2021. On November 2, 2021, the debenture holders agreed to extend the due date
to
December
1, 2023
.
On
January 31, 2018, the debenture holders converted
75
% of the debenture value of $
3,894,809
plus accrued interest of $
414,965
into
1,047,588
shares of the Company's common stock.
The per share price used for the conversion of each debenture was $
4.11
which was determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added to the calculated per share price.
On
July 21, 2020, the Company made a partial repayment of a debenture due to a related party of $
267,768
.
At
May 31, 2022 and August 31, 2021, the amount of debentures outstanding was $
981,337
and $
982,205
, respectively.
Note
13 –
Leases
Operating
leases
The
Company determines whether a contract is or contains a lease at inception of the contract and whether that lease meets the classification
criteria of a finance or operating lease. When available, the Company uses the rate implicit in the lease to discount lease payments
to present value; however, most of the Company's leases do not provide a readily determinable implicit rate. Therefore, the Company
discounts lease payments based on an estimate of its incremental borrowing rate.
F-
54
The
Company leases its corporate office space and certain facilities under long-term operating leases expiring through fiscal year 2028.
The
table below presents the lease related assets and liabilities recorded on the Company's condensed consolidated balance sheets as
of May 31, 2022 and August 31, 2021:
May 31,
August 31,
2022
2021
Classification on Balance Sheet
Assets
Operating
    lease assets
Operating
    lease right of use assets
$
2,222,970
$
2,543,396
Total lease assets
$
2,222,970
$
2,543,396
Liabilities
Current liabilities
Operating lease liability
Current operating lease liability
$
544,690
$
530,797
Noncurrent liabilities
Operating
    lease liability
Long-term operating
    lease liability
1,734,790
2,057,805
Total lease liability
$
2,279,480
$
2,588,602
Future
minimum operating lease payments are as follows:
Twelve Months Ending May 31,
2023
$
707,309
2024
491,435
2025
406,221
2026
379,585
2027
378,902
Thereafter
464,438
Total payments
2,827,890
Amount
    representing interest
(
548,410
)
Lease obligation, net
2,279,480
Less
    lease obligation, current portion
(
544,690
)
Lease
    obligation, long-term portion
$
1,734,790
During
the nine months ended May 31, 2022, the Company entered into new lease obligation of $
100,711
.
The
lease expense for the nine months ended May 31, 2022 and 2021 was $
567,772
and $
629,029
, respectively. The cash paid under operating
leases for the nine months ended May 31, 2022 and 2021 was $
556,445
and $
621,228
, respectively. At May 31, 2022, the weighted average
remaining lease terms were
5.55
years and the weighted average discount rate was
8
%.
Finance
Leases
The
Company leases certain equipment under lease contracts that are accounted for as finance leases. If the contracts meet the criteria for
a finance lease, the related equipment underlying the lease contract is capitalized and amortized over its estimated useful life. If
the cost of the equipment is not available, the Company calculates the cost by taking the present value of the lease payments using an
implicit borrowing rate of
5
%.
F-
55
The
net book value of equipment under finance leases included in property and equipment on the accompanying condensed consolidated balance
sheets at May 31, 2022 and August 31, 2021 is as follows:
May 31,
August 31,
2022
2021
Cost
$
209,457
$
209,457
Accumulated amortization
(
178,383
)
(
136,491
)
Net book value
$
31,074
$
72,966
Future
minimum finance lease payments are as follows:
Twelve Months Ending May 31,
2023
$
16,631
2024
8,092
Total payments
24,723
Amount representing
    interest
(
178
)
Lease obligation, net
24,545
Less lease obligation,
    current portion
(
15,982
)
Lease obligation, long-term
    portion
$
8,563
Note
14 –
Stockholders' Equity
Convertible
Preferred Stock
The
Company has authorized
1,000,000
shares of $
0.001
par value convertible preferred stock. At May 31, 2022 and August 31, 2021, there were
0
and
0
convertible preferred shares issued and outstanding, respectively.
Common
Stock
The
Company has authorized
499,000,000
shares of $
0.001
par value common stock. On February 1, 2021,
the Company effected a 1-for-10 reverse
stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued and outstanding common stock were
exchanged for one share of common stock, with any fractional shares being rounded up to the next higher whole share. At May 31, 2022
and August 31, 2021, there were
30,659,073
and
26,610,144
common shares issued and outstanding, respectively.
During
the nine months ended May 31, 2022, the Company issued:
●
35,000
restricted shares of common stock as consideration for a Consulting and Services Agreement valued at $
64,750
. The fair value was
    determined based on the market price of the Company's common stock on the date of grant. The shares were issued on
September
    16, 2021
.
●
2,000,000
restricted shares of common stock as collateral to be held in escrow pursuant to the terms and conditions provided for in a certain
    Securities Purchase Agreement, Pledge and Security Agreement, Secured Convertible Promissory Note, and Escrow Agreement, all dated
November 17, 2021
to which the Company is a guarantor for that certain senior secured convertible promissory note in the principal
    amount of up to $
1,875,000
. The shares were issued on November 23, 2021. The Company value these shares at $
0
since they are being
    held in escrow and will only be released to the convertible note holders upon certain conditions, including default on the notes.
●
50,000
restricted shares of common stock as consideration for a Consulting Agreement valued at $
65,500
. The fair value was determined based
    on the market price of the Company's common stock on the date of grant. The shares were issued on
December 20, 2021
.
F-
56
●
25,000
restricted shares of common stock as consideration for an Independent Contractor Agreement
                                            valued at $
30,000
. The fair value was determined based on the market price of the Company's
                                            common stock on the date of grant. The shares were issued on
January 24, 2022
.
●
65,000
restricted shares of common stock as consideration for an Independent Contractor Agreement valued at $
78,000
. The fair value was
    determined based on the market price of the Company's common stock on the date of grant. The shares were issued on
January
    24, 2022
.
●
50,000
restricted shares of common stock as consideration for a Consulting Agreement valued at $
60,000
. The fair value was determined based
    on the market price of the Company's common stock on the date of grant. The shares were issued on
January 24, 2022
.
●
50,000
restricted shares of common stock as consideration for a Consulting Agreement valued at $
64,500
. The fair value was determined based
    on the market price of the Company's common stock on the date of grant. The shares were issued on
February 24, 2022
.
●
50,000
restricted shares of common stock as consideration for an Independent Contractor Agreement valued at
  $
138,000
. The fair value was determined based on the market price of the Company's common stock on the date of grant. The shares
  were issued on
March 18, 2022
.
●
25,000
restricted shares of common stock as consideration for an Independent Contractor Agreement valued at $
69,000
. The fair value was determined
  based on the market price of the Company's common stock on the date of grant. The shares were issued on
March 18, 2022
.
●
800,000
restricted shares of common stock as consideration for a Membership Interest Purchase Agreement valued
  at $
1,704,000
. The fair value was determined based on the market price of the Company's common stock on the date of grant. The
  shares were issued on
April 7, 2022
.
●
50,000
restricted shares of common stock as consideration for a Consulting Agreement valued at $
107,000
. The fair value was determined based
  on the market price of the Company's common stock on the date of grant. The shares were issued on
May 2, 2022
.
●
225,000
restricted
  shares of common stock issued for NHL Exchangeable Shares under the terms and conditions of a Share Exchange Agreement which closed
  on June 24, 2021. The fair value was determined based on the market price of the Company's common stock on the date of closing.
  The shares were issued on
May 11, 2022
.
●
623,929
shares
  of common stock as consideration for payment of an aggregate principal amount of $
1,244,444
and an aggregate accrued interest amount
  of $
3,405
on the $16.66m+ convertible notes. The shares were issued on various dates during the three months ended May 31, 2022.
Stock
Options
On
September 8, 2015, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2015 Incentive Compensation Plan (the "2015 Plan"), which authorized the
issuance of up to
500,000
shares of common stock to employees, officers, directors or independent consultants of the Company, provided
that no person can be granted shares under the 2015 Plan for services related to raising capital or promotional activities. During fiscal
years 2020 and 2019, the Company did not grant any awards under the 2015 Plan. The Company does not intend to issue any additional grants
under the 2015 Plan.
F-
57
On
January 16, 2018, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2018 Incentive Compensation Plan (the "2018 Plan"). Under the 2018 Plan,
1,000,000
shares of common stock are authorized for the grant of stock options and the issuance of restricted stock, stock appreciation
rights, phantom stock and performance awards to officers, directors, employees and eligible consultants to the Company or its subsidiaries.
As of May 31, 2022, the 2018 Plan had
864,900
shares available for award; however, the Company does not intend to issue any additional
grants under the 2018 Plan.
On
February 9, 2021, the Company's Board of Directors and stockholders holding a majority of the Company's outstanding common
stock approved the Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (the "2021 Plan"). Under the 2021 Plan, a total
of
4,500,000
shares of common stock are authorized for issuance pursuant to the grant of stock options, stock appreciation rights, restricted
stock, restricted stock units, performance units, performance shares or other cash- or stock-based awards to officers, directors, employees
and eligible consultants to the Company or its subsidiaries. Subject to adjustment as provided in the 2021 Plan,
the maximum aggregate
number of shares that may be issued under the 2021 Plan is eligible to be cumulatively increased on January 1, 2022 and on each subsequent
January 1 through and including January 1, 2023, by a number of shares equal to the smaller of (i) 3% of the number of shares of common
stock issued and outstanding on the immediately preceding December 31, or (ii) an amount determined by our Board of Directors. The Company
chose not to cumulatively increase the shares authorized for issuance under the 2021 Plan effective January 1, 2022. As of May 31, 2022,
the 2021 Plan had
4,039,315
shares available for award.
The
following is a summary of stock options activity:
Weighted
Weighted
Average
Average
Remaining
Aggregate
Options
Exercise
Contractual
Intrinsic
Outstanding
Price
Life
Value
Outstanding, August 31, 2021
1,849,600
2.29
3.14
$
218,240
Granted
329,985
1.41
Forfeited
-
Exercised
-
Outstanding, May 31, 2022
2,179,585
2.16
2.74
$
658,069
Exercisable, May 31, 2022
1,968,096
$
2.25
2.52
$
505,797
The
exercise price for stock options outstanding at May 31, 2022:
Outstanding
Exercisable
Number of
Exercise
Number of
Exercise
Options
Price
Options
Price
281,985
$
1.33
70,496
$
1.33
997,000
1.60
997,000
1.60
48,000
1.87
48,000
1.87
775,000
3.00
775,000
3.00
72,600
3.80
72,600
3.80
5,000
5.00
5,000
5.00
2,179,585
1,968,096
For
options granted during the nine months ended May 31, 2022 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $
1.37
, and the weighted-average exercise price of such options was $
1.41
. No options
were granted during the nine months ended May 31, 2022 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.
For
options granted during the nine months ended May 31, 2021 where the exercise price equaled the stock price at the date of the grant,
the weighted-average fair value of such options was $
3.76
, and the weighted-average exercise price of such options was $
3.80
. No options
were granted during the nine months ended May 31, 2021 where the exercise price was less than the stock price at the date of grant or
the exercise price was greater than the stock price at the date of grant.
The
fair value of the stock options is being amortized to stock option expense over the vesting period. The Company recorded stock option
expense of $
289,892
and $
88,855
during the nine months ended May 31, 2022 and 2021, respectively. At May 31, 2022, the unamortized stock
option expense was $
273,991
, which will be amortized into expense through February 2023.
F-
58
The
assumptions used in calculating the fair value of options granted using the Black-Scholes option-pricing model for options granted are
as follows for the options granted during the nine months ended May 31, 2022 and 2021:
2022
2021
Risk-free interest rate
0.93
to
1.89
%
0.42
%
Expected life of the options
2.5
years
2.5
years
Expected volatility
281
%
268
%
Expected dividend yield
0
%
0
%
Warrants
The
following is a summary of warrant activity:
Weighted
Weighted
Average
Average
Remaining
Aggregate
Warrants
Exercise
Contractual
Intrinsic
Outstanding
Price
Life
Value
Outstanding, August 31, 2021
2,388,050
3.35
5.12
$
-
Granted
6,057,214
2.05
Forfeited
-
Exercised
-
Outstanding, May 31, 2022
8,445,264
2.42
3.75
$
291,667
Exercisable, May 31, 2022
8,445,264
$
2.42
3.75
$
291,667
The
exercise price for warrants outstanding at May 31, 2022:
Outstanding
    and Exercisable
Number
                                            of
Exercise
Warrants
Price
5,833,334
$
2.00
2,611,930
3.35
8,445,264
Note
15 –
Commitments and Contingencies
Litigation
The
Company is party to certain legal proceedings from time-to-time incidental to the conduct of its business. These proceedings could result
in fines, penalties, compensatory or treble damages or non-monetary relief. The nature of legal proceedings is such that the Company
cannot assure the outcome of any particular matter, and an unfavorable ruling or development could have a materially adverse effect on
our condensed consolidated financial position, results of operations and cash flows in the period in which a ruling or settlement occurs.
However, based on information available to the Company's management to date, the Company's management does not expect that
the outcome of any matter pending against the Company is likely to have a materially adverse effect on the Company's unaudited
condensed consolidated financial position as of May 31, 2022, results of operations, cash flows or liquidity of the Company.
F-
59
Note
16 –
Acquisitions
Terragenx
On
November 17, 2021, the Company and NHL, a wholly owned subsidiary of the Company, entered into that certain Share Exchange Agreement
(the "Terra SEA"), dated as of November 17, 2021, by and among the Company, NHL, Terragenx Inc. ("Terra"), TMS
Inc. ("TMS"), Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust ("COHV" and collectively
with TMS, Mr. Mullins and Mr. Fournier, the "Terra Shareholders"). Collectively, the Terra Shareholders owned
91
% of the
outstanding shares of Terra (the "Terra Purchased Shares").
Pursuant
to the terms of the Terra SEA, NHL agreed to purchase from the Terra Shareholders, and the Terra Shareholders agreed to sell to NHL,
the Terra Purchased Shares on the closing date, in exchange for payment by NHL of the purchase price (the "Purchase Price")
of CAD$
500,000
(approximately $
398,050
) (the "Exchange"). The Purchase Price was to be paid with the issuance, by NHL to
the Terra Shareholders, of certain non-voting NHL special shares exchangeable into restricted shares of the Company's common stock
(the "NHL Exchangeable Shares"). The total shares of Company common stock allotted in favor of the Terra Shareholders was
calculated at a per share price of $
3.35
.
The
Exchange closed on November 17, 2021.
At the closing of the Exchange, (i) the Terra Shareholders transferred to NHL a total of
910
shares
of Terra common stock, representing
91
% of Terra's outstanding shares, and (ii) a total of
100
NHL Exchangeable Shares were issued
to the Terra Shareholders, which NHL Exchangeable Shares are exchangeable into a total of
118,821
restricted shares of the Company's
common stock. As a result of the Exchange, NHL has
91
% ownership of Terra and full control of the Terra business.
In
addition, the Company will issue
500,000
shares of the Company's common stock to Terry Mullins as part of an employment agreement
that is considered part of the purchase price. The price of the Company's common stock on the closing date was $
1.59
; therefore
the purchase price for accounting purposes was $
983,925
. The Company acquired Terragenx to complement several of the Company's
growth initiatives including (i) to build a health science related IP portfolio, and (ii) through either acquisition, internal development,
or third-party licensing distribute effective, personalized health and wellness product solutions allowing for the customization of patient
preventative care remedies and over-the-counter preventative and maintenance care solutions. This acquisition was considered an acquisition
of a business under ASC 805. From the date of acquisition until May 31, 2022, Terragenx had revenues of $
1,521,348
and a net loss of
$
115,427
.
The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.
Cash and cash equivalents
$
29,291
Inventory
42,273
Prepaid expenses and other current assets
398
Property and equipment
66,759
Intangible assets
1,179,361
Accounts payable and accrued expenses
(
189,080
)
CEBA loan
(
47,766
)
Minority interest
(
97,311
)
Purchase price
$
983,925
The
purchase price was paid as follows:
Cash
$
-
Common stock to be issued
983,925
$
983,925
The
purchase of Terragenx was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.
F-
60
Mullins
Asset Purchase Agreement
On
November 17, 2021, the Company entered into that certain Asset Purchase Agreement (the "Mullins APA"), dated as of November
17, 2021, by and between the Company and Terence Mullins. Pursuant to the terms of the Mullins APA, Mr. Mullins agreed to sell, and the
Company agreed to purchase, all of Mr. Mullins' right, title and interest in and to certain assets (the "Mullins IP Assets"),
in exchange for a purchase price of CAD$
2,500,000
(approximately $
1,990,250
) which is to be paid as follows:
(a)
CAD$
2,000,000
(approximately $
1,592,200
) is to be issued or allotted to Mr. Mullins only after patent-pending status, in the U.S. or internationally,
    is designated for all Mullins IP Assets (the "Mullins IP Assets CAD$2m Shares"), as either restricted shares of Company
    common stock or NHL Exchangeable Shares, as determined by Mr. Mullins. Once issued or allotted, the Mullins IP Assets CAD $2m Shares
    will be held in escrow pending registration
and approval for all Mullins IP Assets, and
(b)
CAD$
500,000
(approximately $
398,050
) is to be issued in the form of
118,821
restricted shares of Company common stock, free and clear of all
    liens, pledges, encumbrances, charges, or known claims of any kind, nature, or description, upon closing of the Mullins APA
All
shares issued or allotted under the terms and conditions of the Mullins APA are calculated at a value of $
3.35
per share. The price of
the Company's common stock on the closing date was $
1.59
; therefore the purchase price for assets acquired (Intellectual property)
by the payment of item (a) above was $
755,701
and item (b) above was $
188,925
. The purchase price for item (a) above has been recorded
as a contingent liability at fair value in the accompanying unaudited condensed consolidated balance sheets since the conditions for
payment have not been met as of May 31, 2022. The amounts assigned to assets acquired are provisional. Therefore, this may result in
future adjustments to the provisional amounts as information is obtained about facts and circumstances that existed at the acquisition
date.
In
addition,
the Company will pay a royalty equal to 10% of net revenue (net profit) of all iodine related sales
reported through the Company
or any of its wholly owned subsidiaries for a period equal to the commercial validity of the intellectual property.
MiTelemed+
On
October 8, 2021, the Company and NHL completed a Joint Venture Agreement (the "MiTelemed+ JV") with EK-Tech Solutions Inc.
("EK-Tech") to establish the joint venture company MiTelemed+ Inc., an Ontario province Canada corporation ("MiTelemed+"),
to operate, support, and expand access and functionality of EK-Tech's enhanced proprietary Telehealth platform. At closing, EK-Tech
contributed all intellectual property, source code, and core data of the iTelemed platform, valued at CAD$
1,500,000
, and NHL issued to
EK-Tech, non-voting NHL Exchangeable Special Shares, free and clear of all liens and encumbrances, which are issued solely for the purpose
of EK-Tech to exchange, for
185,000
restricted shares of Company's common stock solely upon EK-Tech meeting terms and conditions
for exchange of the NHL Exchangeable Special Shares as defined in the MiTelemed+ JV.
The net profits and net losses of the JV will be
split 50/50 between NHL and EK-Tech
. As of May 31, 2022, the terms and conditions for the exchange of the NHL Exchangeable Special Shares
had not been met.
Share
Exchange Agreement to Acquire
50.1
% of 12858461 Canada Corp.
On
March 1, 2022, the Company and NHL completed a Share Exchange Agreement (the "1285 SEA") with 12858461 Canada Corp. ("1285"),
a Canada federal corporation in the business of providing clinic-based physiotherapy and related ancillary services and products, and
Prashant A. Jani, a Canadian citizen and sole shareholder of 1285 (the "1285 Shareholder"), to acquire
50.1
% ownership of
1285 for a purchase price of $
68,000
(the "1285 Purchase Price") paid with the issuance, by NHL to the 1285 Shareholder,
of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of exchange into an allotment of
17,000
restricted shares of the Company's common stock (the "Parent 1285 SEA Shares") at the determination of the 1285 Shareholder.
The number of Parent 1285 SEA Shares was calculated by dividing the 1285 Purchase Price by $
4.00
per share.
F-
61
This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, 1285 had revenues
of $
54,414
and a net income of $
15,999
.
The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.
Cash and cash equivalents
$
7,629
Accounts receivable
2,754
Property and equipment
8,813
Goodwill
31,705
Minority interest
(
25,401
)
Purchase price
$
25,500
The
purchase price was paid as follows:
Cash
$
-
Common stock to be issued
25,500
$
25,500
The
purchase of 1285 was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.
Asset
Purchase Agreement with Poling Taddeo Hovius Physiotherapy Professional Corp., operating as Fairway Physiotherapy and Sports Injury Clinic
On
March 1, 2022, the Company and NHL completed an Asset Purchase Agreement (the "PTHPC APA") with Poling Taddeo Hovius Physiotherapy
Professional Corp. ("PTHPC"), operating a clinic-based physiotherapy, rehabilitative, and related ancillary services and
products business known as Fairway Physiotherapy and Sports Injury Clinic ("FAIR"), and Jason Taddeo, a Canadian citizen
and the sole shareholder of PTHPC (the "PTHPC Shareholder"), Under the terms and conditions of the PTHPC APA, PTHPC agreed
to sell, assign and transfer to NHL, free and clear of all encumbrances, other than permitted encumbrances, and NHL agreed to purchase
from PTHPC all of PTHPC's right, title and interest in and to all of its assets related to FAIR and the FAIR Business, with the
exception of certain limited exclusions, and the rights, privileges, claims and properties of any kind whatsoever that are related thereto,
whether owned or leased, real or personal, tangible or intangible, of every kind and description and wheresoever situated. Under the
terms and conditions of the PTHPC APA, the purchase price is $
627,000
(the "FAIR Purchase Price") paid with the issuance,
by NHL to the PTHPC Shareholder, of certain non-voting NHL Exchangeable Special Shares which can only be utilized for the purpose of
exchange into an allotment of
156,750
restricted shares of the Company's common stock (the "Parent PTHPC APA Shares")
at the determination of the PTHPC Shareholder. The number of Parent PTHPC APA Shares was calculated by dividing the FAIR Purchase Price
by $
4.00
per share.
This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, PTHPC had revenues
of $
118,742
and a net loss of $
17,619
.
The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.
Cash and cash equivalents
$
18,383
Accounts receivable
44,289
Prepaid expenses and other current assets
11,292
Property and equipment
9,475
Goodwill
151,686
Purchase price
$
235,125
F-
62
The
purchase price was paid as follows:
Cash
$
-
Common stock to be issued
235,125
$
235,125
The
purchase of PTHPC was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.
Membership
Interest Purchase Agreement with Clinical Consultants International LLC
On
March 17, 2022, the Company entered into a Membership Interest Purchase Agreement (the "CCI Agreement") by and among the
Company, CCI, each of the members of CCI (the "CCI Members"), and Dr. Joseph Chalil as the representative of the CCI Members.
Pursuant
to the terms of the CCI Agreement, the parties agreed to enter into a business combination transaction (the "CCI Acquisition"),
pursuant to which, among other things, the CCI Members will sell and assign to the Company all of their membership interests of CCI,
in exchange for a total of
800,000
restricted shares of the Company's common stock (the "Exchange Shares"). The Exchange
Shares will be apportioned among the Members pro rata based on their respective membership interest ownership percentage of CCI. Following
the closing of the CCI Acquisition (the "Closing"), the Company will own
100
% of the issued and outstanding membership interests
of CCI, and the CCI Members or their designees will collectively own
800,000
restricted shares of the Company's common stock. The
restricted shares were issued on April 7, 2022.
This
acquisition was considered an acquisition of a business under ASC 805. From the date of acquisition until May 31, 2022, CCI had revenues
of $
0
and a net loss of $
717
.
The
business combination accounting is not yet complete and the amounts assigned to assets acquired and liabilities assumed are provisional.
Therefore, this may result in future adjustments to the provisional amounts as information is obtained about facts and circumstances
that existed at the acquisition date. A summary of the preliminary purchase price allocation at fair value is below.
Cash
    and cash equivalents
$
2,186
Goodwill
1,701,814
Purchase
    price
$
1,704,000
The
purchase price was paid as follows:
Cash
$
-
Common
    stock
1,704,000
$
1,704,000
The
purchase of CCI was not considered significant for accounting purposes; therefore, pro forma financial statements are not presented.
F-
63
Note
17 –
Segment Reporting
ASC
Topic 280,
Segment Reporting
, requires use of the "management approach" model for segment reporting. The management
approach model is based on the way a company's management organizes segments within the Company for making operating decisions
and assessing performance. The Company has two reportable segments: healthcare services and product sales.
The
following tables summarize the Company's segment information for the three and nine months ended May 31, 2022 and 2021:
Three
    Months Ended May 31,
Nine
    Months Ended May 31,
2022
2021
2022
2021
Sales
Healthcare
    services
$
2,199,889
$
2,380,974
$
6,253,089
$
6,612,374
Product
    sales
11,651,994
-
13,629,944
-
Corporate
-
-
-
-
$
13,851,883
$
2,380,974
$
19,883,033
$
6,612,374
Gross
    profit
Healthcare
    services
$
939,542
$
1,280,458
$
2,499,608
$
2,843,354
Product
    sales
1,469,340
-
2,392,094
-
Corporate
-
-
-
-
$
2,408,882
$
1,280,458
$
4,891,702
$
2,843,354
Income
    (loss) from operations
Healthcare
    services
$
(
239,981
)
$
255,129
$
(
616,303
)
$
(
99,454
)
Product
    sales
336,348
-
(
509,342
)
-
Corporate
(
1,299,113
)
(
657,101
)
(
3,561,436
)
(
2,386,186
)
$
(
1,202,746
)
$
(
401,972
)
$
(
4,687,081
)
$
(
2,485,640
)
Depreciation
    and amortization
Healthcare
    services
$
249,831
$
13,902
$
393,942
$
57,840
Product
    sales
266,166
-
852,692
-
Corporate
367,600
367,600
1,102,800
1,061,085
$
881,597
$
381,502
$
2,349,434
$
1,118,925
Capital
    expenditures
Healthcare
    services
$
-
$
200,751
$
175,418
$
201,369
Product
    sales
-
-
15,555
-
Corporate
-
-
-
-
$
-
$
200,751
$
190,973
$
201,369
Interest
    expenses
Healthcare
    services
$
14,532
$
21,701
$
54,686
$
68,590
Product
    sales
94,765
-
1,067,211
-
Corporate
404,101
-
686,413
-
$
513,398
$
21,701
$
1,808,310
$
68,590
Net
    loss
Healthcare
    services
$
(
252,122
)
$
235,867
$
(
663,646
)
$
(
160,492
)
Product
    sales
(
21,153
)
-
(
2,641,091
)
-
Corporate
(
3,470,750
)
(
651,138
)
(
7,123,887
)
(
2,368,473
)
$
(
3,744,025
)
$
(
415,271
)
$
(
10,428,624
)
$
(
2,528,965
)
F-
64
As
    of
As
    of
May
    31,
August
    31,
2022
2021
Total
    assets
Healthcare
    services
$
6,491,538
$
7,318,888
Product
    sales
24,830,711
21,427,285
Corporate
40,470,565
33,212,108
$
71,792,814
$
61,958,281
Accounts
    receivable
Healthcare
    services
$
815,833
$
953,919
Product
    sales
1,764,474
514,510
Corporate
2,585,932
-
$
5,166,239
$
1,468,429
Intangible
    assets
Healthcare
    services
$
-
$
-
Product
    sales
7,224,895
5,958,736
Corporate
24,967,963
26,070,763
$
32,192,858
$
32,029,499
Goodwill
Healthcare
    services
$
741,209
$
557,357
Product
    sales
8,923,595
8,931,491
Corporate
1,701,814
-
$
11,366,618
$
9,488,848
Note
18 –
Subsequent Events
Promissory
Notes Payment
On
June 1, 2022, the Company paid the balance owed on one of two Terragenx $
1.875
million convertible notes for an aggregate payment
of $
948,874
, including all principal and interest owed.
Promissory
Notes Payment and Extension
On
June 1, 2022, the Company made a partial payment on principal and interest owed on one of two Terragenx $
1.875
million convertible notes
for a payment of $
192,188
. On June 1, 2022, the Company and the note holder agreed to extend the maturity date to
November 29, 2022
with
a principal amount face value of $
937,500
and interest rate that shall accrue at a rate equal to one percent per annum.
Promissory
Note Amortization Payment
On
June 14, 2022, the Company made a cash payment in the aggregate amount of $
1,391,589
for the monthly Amortization
Payment pursuant to
the terms and conditions of the $16.66m+ convertible notes
.
Dalcourt
and Gaynor Board of Directors Compensation
On
June 29, 2022, the Board granted Pierre Dalcourt
250,000
shares of common stock pursuant to the Novo Integrated Sciences, Inc. 2021 Equity
Incentive Plan registered on a Form S-8 filed by the Company with the Securities and Exchange Commission on February 19, 2021 (Commission
File No. 333-253289 (the "2021 Plan") as consideration for over
5
-years of service to the Board without having received compensation.
F-
65
On
June 29, 2022, the Board granted Michael Gaynor
50,000
shares of common stock pursuant to the 2021 Plan as consideration for over
5
-years
of service to the Board without having received compensation.
BOD
and Committee Changes
Effective
June 30, 2022, Robert Oliva, Michael Gaynor and Pierre Dalcourt resigned as members of the Board of Directors. Also, effective June 30,
2022,
(i) Sarfaraz Ali was appointed as a member of the Board of Directors; (ii) the size of the Board of Directors was reduced from
seven to five members. The Board of Directors has undertaken a review of Mr. Ali's independence and determined that Mr. Ali does
not have a material relationship with the Company that could compromise his ability to exercise independent judgment in carrying out
his responsibilities and that Mr. Ali is "independent" as that term is defined under the listing standards of The Nasdaq
Stock Market LLC
. As a result, effective June 30, 2022, following the aforementioned Board changes, a majority of the Company's
Board of Directors is independent. As compensation for Mr. Ali's services as a director, it is expected that the Board will grant
to Mr. Ali common stock with a fair market value of $
75,000
. As of June 30, 2022, the Board consists of the following 5 members:
Robert
Mattacchione
Christopher
David
Alex
Flesias
Michael
Pope
Sarfaraz
Ali
Effective
June 30, 2022, the Board of Directors appointed Mr. Ali to serve as a member of the Audit Committee, the Compensation Committee and the
Nominating and Corporate Governance Committee. As of June 30, 2022, the Board committee chairs and members are as follows:
Audit
    Committee
Compensation
    Committee
Nominating
    and Corporate Governance Committee
Michael
    Pope
Chair
Member
Member
Sarfaraz
    Ali
Member
Chair
Member
Alex
    Flesias
Member
Member
Chair
Promissory
Note Payment
On
June 30, 2022, the Company paid the balance owed on an Acenzia promissory note for an aggregate payment of $
5,300,000
, including all
principal and interest owed.
Restricted
Stock Issuance for Independent Contractor Agreement
On
July 5, 2022, the Company issued
50,000
restricted shares of common stock as consideration for an Independent Contractor Agreement.
Promissory Note Conversion
On December 14, 2021, the Company issued to certain
accredited institutional investors senior secured convertible notes, which notes are convertible into shares of the Company's common
stock, under certain conditions. On July 12, 2022, a note holder converted $
25,000
in principal and $
143
in interest of these notes resulting
in the issuance, by the Company, of
12,572
shares of common stock to the noteholder. The shares were issued on July 13, 2022.
F-
66
Up
to 13,605,442 Units consisting of Common Stock or Pre-Funded Warrants
to
Purchase Common Stock and
Warrants to Purchase Common Stock
NOVO
INTEGRATED SCIENCES, INC.
PROSPECTUS
Maxim
Group LLC
__________,
2022
PART
II
INFORMATION
NOT REQUIRED IN PROSPECTUS
Item
    13.
Other
    Expenses of Issuance and Distribution
The
following table sets forth all expenses to be paid by the registrant, other than estimated underwriting discounts and commissions, in
connection with our public offering. All amounts shown are estimates except for the SEC registration fee and the FINRA filing fee:
Type
Amount
SEC registration fee
$
3,708
FINRA filing fee
6,500
Legal fees and expenses
225,000
Accounting fees and expenses
50,000
Placement Agent's accountable expenses
150,000
Transfer agent and registrar's fees and expenses
10,000
Printing and engraving expenses
5,000
Miscellaneous expense
10,000
Total Expenses
$
460,208
Item 14.
Indemnification of Directors and Officers.
The
Company's amended and restated articles of incorporation provide that no director or officer of the Company shall be personally
liable to the Company or any of its stockholders for damages for breach of fiduciary duty as a director or officer of for any act or
omission of any such director or officer; however such indemnification shall not eliminate or limit the liability of a director or officer
for (a) acts or omissions which involve intentional misconduct, fraud or a knowing violation of law or (b) the payment of dividends in
violation of Section 78.300 of the Nevada Revised Statutes. The Company's Bylaws (the "Bylaws") provide that any person
who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that such person is or was a director, officer, employee or agent
of the Company (or is or was serving at the request of the Company as a director, officer, employee or agent of another corporation,
partnership, joint venture, trust or other enterprise) shall be indemnified and held harmless by the Company to the fullest extent permitted
by Nevada law against expenses including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably
incurred by such person in connection with such proceeding.
The
Bylaws also provide that the Company must indemnify any person who was or is a party, or is threatened to be made a party, to any threatened,
pending or completed proceeding by or in the right of the Company to procure a judgment in its favor by reason of the fact that such
person is or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director,
officer, employee, or agent of another corporation, partnership, joint venture, trust or other enterprise against costs incurred by such
person in connection with the defense or settlement of such action or suit. Such indemnification may not be made for any claim, issue
or matter as to which such person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals, to be liable
to the Company or for amounts paid in settlement to the Company, unless and only to the extent that the court determines upon application
that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the
court deems proper.
The
Bylaws provide that the Company must pay the costs incurred by any person entitled to indemnification in defending a proceeding as such
costs are incurred and in advance of the final disposition of a proceeding; provided however, that the Company must pay such costs only
upon receipt of an undertaking by or on behalf of such person to repay the amount if it is ultimately determined by a court of competent
jurisdiction that such person is not entitled to be indemnified by the Company.
The
Bylaws provide that the Company may purchase and maintain insurance or make other financial arrangements on behalf of any person who
is or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director, officer,
employee or agent of another corporation, partnership, joint venture, trust or other enterprise in accordance with Section 78.752 of
the Nevada Revised Statutes.
II-
1
Nevada
Revised Statutes 78.751 and 78.7502 have provisions that provide for discretionary and mandatory indemnification of officers, directors,
employees, and agents of a corporation. Under these provisions, such persons may be indemnified by a corporation against expenses, including
attorney's fees, judgment, fines and amounts paid in settlement, actually and reasonably incurred by him in connection with the
action, suit or proceeding, if he is not liable pursuant to Section 78.138 of the Nevada Revised Statutes or he acted in good faith and
in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation and with respect to any criminal
action or proceeding had no reasonable cause to believe his conduct was unlawful.
To
the extent that a director, officer, employee or agent has been successful on the merits or otherwise in defense of any action, suit
or proceeding, or in defense of any claim, issue or matter, the Nevada Revised Statues provide that he must be indemnified by the Company
against expenses, including attorney's fees, actually and reasonably incurred by him in connection with the defense.
Section
78.751 of the Nevada Revised Statues also provides that any discretionary indemnification, unless ordered by a court or advanced by the
Company, may be made only as authorized in the specific case upon a determination that indemnification of the director, officer, employee
or agent is proper in the circumstances. The determination must be made:
●
By
    the stockholders;
●
By
    the Company's Board of Directors by majority vote of a quorum consisting of directors who were not parties to that act, suit
    or proceeding;
●
If
    a majority vote of a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent
    legal counsel in a written opinion; or
●
If
    a quorum consisting of directors who were not parties to the act, suit or proceeding cannot be obtained, by independent legal counsel
    in a written opinion.
Insofar
as the limitation of, or indemnification for, liabilities arising under the Securities Act may be permitted to directors, officers, or
persons controlling us pursuant to the foregoing, or otherwise, we have been advised that, in the opinion of the SEC, such limitation
or indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
II-
2
Item 15.
Recent Sales of Unregistered Securities.
The
following is a summary of transactions since December 5, 2017 involving unregistered issuances of our common equity securities.
During
the fiscal year ended August 31, 2018, the Company:
●
issued 384,110
    shares of common stock for the acquisition of Executive Fitness Leaders valued at $233,155. The value was based on the closing price
    of the Company's common stock on the acquisition date. The shares were issued on December 5, 2017;
●
issued 12,452,356 shares
    of common stock for the conversion of debt totaling $5,122,899. The per share price used for the conversion was $0.4114 which was
    determined as the average price of the five (5) trading days immediately preceding the date of conversion with a 10% premium added
    to the calculated per share price. The shares were issued on February 9, 2018;
●
issued 25,104 shares of
    common stock for a $15,564 for cash proceeds of $15,564; and
●
cancelled 6,817,084 shares
    of common stock for no consideration that were being held as security in connection with a loan agreement.
During
the fiscal year ended August 31, 2019, the Company engaged in the following stock issuances:
●
On November 16, 2018, the
    Company sold 545,575 restricted shares of common stock to an accredited investor residing outside of the United Stated for a purchase
    price of $501,929. The shares were issued on November 20, 2018.
●
On November 16, 2018, the
    Company sold 17,647 restricted shares of common stock to an accredited investor for a purchase price of $30,000. The shares were
    issued on November 20, 2018.
●
On December 18, 2018, the
    Company sold 2,029,620 restricted shares of common stock to an accredited investor for a purchase price of $1,867,250. The shares
    were issued on December 20, 2018.
●
On January 15, 2019, the
    Company sold 115,271 restricted shares of common stock to an accredited investor for a purchase price of $180,744. The shares were
    issued on January 18, 2019.
●
On January 30, 2019, the
    Company issued 12,000,000 restricted shares of common stock to 2478659 Ontario Ltd in connection with entry into a Joint Venture
    Assignment Agreement, dated January 8, 2019. The shares had a value of $21,600,000.
●
On March 4, 2019, the Company
    issued 458,349 restricted shares of its common stock to Cloud DX in connection with entry into a Software License Agreement, dated
    February 26, 2019. Such shares had a value of CAD$1,000,000 (approximately $758,567 as of February 26, 2019).
●
On April 3, 2019, the Company
    sold 116,078 restricted shares of common stock to an accredited investor for a purchase price of $149,740. The shares were issued
    on April 5, 2019.
II-
3
●
On April 19, 2019, the
    Company sold 89,712 restricted shares of common stock to an accredited investor for a purchase price of $112,140. The shares were
    issued on April 24, 2019.
●
On April 30, 2019, the
    Company sold 170,941 restricted shares of common stock to an accredited investor for a purchase price of $200,000. The shares were
    issued on May 7, 2019.
●
On May 1, 2019, the Company
    sold 32,100 restricted shares of common stock to an accredited investor for a purchase price of $37,235. The shares were issued on
    May 3, 2019.
●
On May 3, 2019, the Company
    sold 128,500 restricted shares of common stock to an accredited investor for a purchase price of $149,060. The shares were issued
    on May 3, 2019.
●
On June 4, 2019, the Company
    sold 21,413 restricted shares of common stock to an accredited investor for a purchase price of $22,268. The shares were issued on
    June 6, 2019.
●
On July 26, 2019, the Company
    issued 84,558 restricted shares of common stock to Societe Professionnelle de Physiotherapie M Dignard carrying on business as Action
    Plus Physiotherapy Plus Rockland "APPR") in connection with entry into an Asset Purchase Agreement, dated July 22, 2019.
    Such shares had a value of CAD$125,000 (approximately $95,550 as of July 19, 2019).
During
the fiscal year ended August 31, 2020, the Company engaged in the following stock issuances that were not registered under the Securities
Act:
●
On
    October 12, 2019, the Company sold 23,540 restricted shares of common stock to an accredited investor for a purchase price
    of $75,328. The shares were issued on October 15, 2019
●
On
    October 19, 2019, the Company sold 11,897 restricted shares of common stock to an accredited investor for a purchase price
    of $38,071. The shares were issued on October 22, 2019.
●
On
    December 20, 2019, the Company issued 800,000 restricted shares of common stock to 2731861 Ontario Corp. in connection with
    entry into an Intellectual Property Asset Purchase Agreement, dated December 17, 2019, Such shares had a value of CAD$3,989,530 (approximately
    $5,248,000 as of December 17, 2019).
●
On
    March 13, 2020, the Company issued 96,558 restricted shares of common stock to Cloud DX in connection with entry into that
    certain First Amendment with Cloud DX, dated March 9, 2020 and effective March 6, 2020, to the Cloud DX Perpetual Software License
    Agreement, originally dated February 26, 2019. Such shares had a value of $386,231.
●
On
    July 21, 2020, the Company issued 15,091 restricted shares of common stock as consideration for payment in full of a related
    party loan debt with a value of CAD$304,321 (approximately $226,363 as of July 21, 2020) based on a per share price of $1.50. The
    shares were issued on July 31, 2020.
●
On
    July 31, 2020, the Company executed a Letter of Engagement ("LOE") with Maxim Group LLC to retain Maxim Group LLC
    for general financial advisory, investment banking and digital marketing services. As provided for in the LOE, the Company issued
    100,000 restricted shares of common stock as consideration for payment of Maxim Group LLC's services. The shares
    were issued on August 10, 2020 with a value of $340,000 based on a per share price of $0.34 on the execution date of the LOE
During
the fiscal year ended August 31, 2021, the Company engaged in the following stock issuances that were not registered under the Securities
Act:
●
On September
    24, 2020, the Company sold 21,905 restricted shares of common stock to an accredited investor for a purchase price of $92,000.
II-
4
●
On October
    22, 2020, the Company issued 15,000 restricted shares of common stock as consideration for a Statement of Work Agreement, dated October
    20, 2020, with an independent contractor valued at $55,500. The fair value was determined based on the market price of the Company's
    common stock on the issue date.
●
On October 26, 2020, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting and Services Agreement, dated October 21,
    2020, valued at $192,500. The fair value was determined based on the market price of the Company's common stock on the issue
    date.
●
On December 15, 2020, the
    Company issued 240,000 restricted shares of common stock based on that certain Asset Purchase Agreement, dated December 11, 2020,
    valued at $876,000 based on the market price of the Company's common stock of $3.65 per share on the issue date.
●
On February 1, 2021, the
    Company effected a 1-for-10 reverse stock split of our common stock. As a result of the reverse stock split, every 10 shares of issued
    and outstanding common stock were exchanged for one share of common stock, with any fractional shares being rounded up to the next
    higher whole share. On February 1, 2021, the Company issued to certain then-current stockholders an aggregate of 957 shares of common
    stock to round fractional shares that would have been issued in the reverse stock split to the next highest whole share.
●
On March 1, 2021, the Company
    issued 100,000 restricted shares of common stock to Maxim Partners LLC under the terms and conditions of a certain Letter of Engagement,
    dated July 31, 2020, as a result of the Company's successful uplist to the Nasdaq Capital Markets.
●
On May 24, 2021, the Company
    issued 189,796 restricted shares of common stock as consideration for a Share Exchange Agreement, completed on May 24, 2021, with
    the securities exchange valued at $430,837, or $2.27 per share. The fair value was determined based on the market price of the Company's
    common stock on the issue date.
During
the period from September 1, 2021 through May 31, 2022, the Company engaged in the following stock issuances that were not registered
under the Securities Act:
●
On September
    16, 2021, the Company issued 35,000 restricted shares of common stock under the terms and conditions of a certain Contractor Agreement,
    dated November 16, 2020
●
On November 23, 2021, the
    Company issued 2,000,000 restricted shares of common stock as collateral, to be held in escrow, pursuant to the terms and conditions
    provided for in two separate Securities Purchase Agreements, Pledge and Security Agreements, Secured Convertible Promissory Notes,
    and Escrow Agreements, each dated November 17, 2021, and to which the Company is a guarantor for each of the 2 senior secured convertible
    promissory notes with each having a principal amount of up to nine hundred thirty-seven thousand five hundred Dollars ($937,500.00).
●
On December 20, 2021, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.
●
On January 24, 2022, the
    Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    16, 2020.
●
On January 24, 2022, the
    Company issued 65,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    13, 2020.
●
On January 24, 2022, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.
●
On February 24, 2022, the
    Company issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated December 20, 2021.
II-
5
●
On March 18,
    2022, the Company issued 50,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated
    November 16, 2020.
●
On March 18, 2022, the
    Company issued 25,000 restricted shares of common stock as consideration for an Independent Contractor Agreement, dated November
    16, 2020.
●
On April 7, 2022, the Company
    issued 800,000 restricted shares of common stock as consideration for a Membership Interest Purchase Agreement, dated March 17, 2022
    and closed on April 5, 2022
●
On May 2, 2022, the Company
    issued 50,000 restricted shares of common stock as consideration for a Consulting Agreement, dated April 20, 2022.
●
On May 11, 2022, the Company
    issued 225,000 restricted shares of common stock as consideration for a Share Exchange Agreement, dated May 28, 2021 and closed on
    June 24, 2021.
Except
for the issuances made on March 4, 2019 and March 13, 2020, the above issuances and sales were made pursuant to an exemption from registration
as set forth in Regulation S under the Securities Act. The issuances involved an offer and sale of securities outside the United States.
The offers and sales were made in offshore transactions and no directed selling efforts were made by the issuer, a distributor, their
affiliates or any persons acting on their behalf. The issuances on March 4, 2019 and March 13, 2020 were made pursuant to an exemption
from registration as set forth in 506 of Regulation D and Section 4(2) of the Securities Act.
Item 16.
Exhibits and Financial Statement Schedules
(a)
Exhibits.
The list
    of exhibits preceding the signature page of this registration statement is incorporated herein by reference.
(b)
Financial Statements.
See page F-1 for an index to the financial statements and schedules included in the registration statement.
Item 17.
Undertakings
The
undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus required by section 10(a)(3) of the Securities Act of 1933, as amended (the
"Securities Act"
);
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Securities and Exchange Commission pursuant to Rule 424(b) if, in the aggregate,
the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation
of Registration Fee" table in the effective registration statement; and
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement; provided, however, that paragraphs (1)(i), (1)(ii) and (1)(iii)
above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports
filed with or furnished to the Securities and Exchange Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities
Exchange Act of 1934 that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed
pursuant to Rule 424(b) that is part of the registration statement.
II-
6
(2)
That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
to be the initial bona fide offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering.
(4)
That, for the purpose of determining liability under the Securities Act to any purchaser:
(A)
Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the
date the filed prospectus was deemed part of and included in the registration statement; and
(B)
Each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements
relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration
statement as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement
or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into
the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of
sale prior to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part
of the registration statement or made in any such document immediately prior to such date of first use.
(5)
That for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution
of securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant
to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities
are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to
the purchaser and will be considered to offer or sell such securities to such purchaser:
(i)
Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule
424;
(ii)
Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by
the undersigned registrant;
(iii)
The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant
or its securities provided by or on behalf of the undersigned registrant; and
(iv)
Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.
Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the registrant pursuant to any charter provision, by law or otherwise, the registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than payment by the registrant of expenses incurred or
paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
of such issue.
II-
7
The
undersigned registrant hereby undertakes that:
(1)
For purposes of determining any liability under the Securities Act, the information omitted from the form of prospectus filed as part
of this registration statement in reliance upon Rule 430A and contained in a form of prospectus filed by the registrant pursuant to Rule
424(b)(1) or (4) or 497(h) under the Securities Act shall be deemed to be part of this registration statement as of the time it was declared
effective.
(2)
For the purpose of determining any liability under the Securities Act, each post-effective amendment that contains a form of prospectus
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
that time shall be deemed to be the initial bona fide offering thereof
EXHIBIT
INDEX
Exhibit
No.
Exhibit
    Description
1.1**
Form
    of Placement Agency Agreement, dated September __, 2022, by and between the Company and Maxim Group, LLC
3.1
Amended and Restated Articles of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the Commission on June 5, 2017)
.
3.2
Certificate of Amendment filed by the registrant with the Nevada Secretary of State on November 9, 2020 (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the Commission on November 30, 2020).
3.3
Termination of Amendment filed by the registrant with the Nevada Secretary of State on November 23, 2020 (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K filed with the Commission on November 30, 2020).
3.4
Certificate of Amendment filed by the registrant with the Nevada Secretary of State on November 23, 2020 (incorporated by reference to Exhibit 3.3 to the Company's Current Report on Form 8-K filed with the Commission on November 30, 2020).
3.5
Termination of Amendment filed by the registrant with the Nevada Secretary of State on December 4, 2020 (incorporated by reference to Exhibit 3.5 to the Company's Annual Report on Form 10-K filed with the Commission on December 9, 2020).
3.6
Certificate of Amendment filed by the registrant with the Nevada Secretary of State on December 4, 2020 (incorporated by reference to Exhibit 3.6 to the Company's Annual Report on Form 10-K filed with the Commission on December 9, 2020).
3.7
Bylaws of registrant dated February 15, 2008 (incorporated by reference to Exhibit 3.10 to the Company's Annual Report on Form 10-K filed with the Commission on March 7, 2017).
4.1
Guaranty Agreement dated September 24, 2019 by and between the registrant, Fitness International, LLC and Fitness & Sports Clubs, LLC (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on September 30, 2019).
4.2
Guaranty Agreement dated September 24, 2019 by and between the registrant and LAF Canada Company (incorporated by reference to Exhibit 10.4 to the Company's Current Report on Form 8-K filed with the Commission on September 30, 2019).
4.3
Guaranty Agreement dated December 1, 2021 by and between the registrant and LAF Canada Company (incorporated by reference to Exhibit 4.1 of the Company's Annual Report on Form 10-Q filed with the Commission on January 18, 2022).
II-
8
4.4
Form of Warrant (incorporated by reference to Exhibit 4.1 to the registrant's Current Report on Form 8-K filed with the Commission on April 9, 2021).
4.5
Form of Warrant (incorporated by reference to Exhibit 4.1 of the registrant's Current Report on Form 8-K filed with the Commission on December 15, 2021).
4.6**
Form of Warrant Agency
    Agreement between the Company and Pacific Stock Transfer Company.
4.7**
Form of Common Stock Purchase
    Warrant
4.8**
Form of Pre-Funded Warrant
5.1*
Opinion of Anthony L.G., PLLC
10.1†
Employment Agreement, entered into on July 12, 2017 and effective July 1, 2017, between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on July 18, 2017).
10.2†
2015 Incentive Compensation Plan (incorporated by reference to Exhibit 10.1 to the Company's registration statement on Form S-8 filed with the Commission on September 8, 2015).
10.3
Share Exchange Agreement dated April 25, 2017 by and between Turbine Truck Engines, Inc., Novo Healthnet Limited, ALMC-ASAP Holdings Inc., Michael Gaynor Family Trust, 1218814 Ontario Inc. and Michael Gaynor Physiotherapy Professional Corp. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on May 1, 2017).
10.4
Amendment No. 1 to Share Exchange Agreement dated as of May 3, 2017 by and between Turbine Truck Engines, Inc., Novo Healthnet Limited, ALMC-ASAP Holdings Inc., Michael Gaynor Family Trust, 1218814 Ontario Inc. and Michael Gaynor Physiotherapy Professional Corp. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on May 9, 2017).
10.5†
Option to Purchase Common Stock, dated July 12, 2017 (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on July 18, 2017).
10.6†
Employment Agreement entered into on December 29, 2017 and effective January 1, 2018, between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on January 3, 2018).
10.7†
Option to Purchase Common Stock dated December 29, 2017 (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on January 3, 2018).
10.8†
Novo Integrated Sciences, Inc. 2018 Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on January 22, 2018).
10.9†
Amendment to Option #21 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K filed with the Commission on April 24, 2018).
10.10†
Amendment to Option #23 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.4 to the Company's Current Report on Form 8-K filed with the Commission on April 24, 2018).
10.11†
Amendment to Option #24 of Christopher David dated as of April 20, 2018 (incorporated by reference to Exhibit 10.5 to the Company's Current Report on Form 8-K filed with the Commission on April 24, 2018).
II-
9
10.12†
Amendment No. 1 to Employment Agreement dated July 27, 2018 by and between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on July 27, 2018).
10.13†
Employment Agreement, entered into on November 30, 2018 and effective December 1, 2018, between Christopher David and the Company (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on December 6, 2018).
10.14
Agreement of Transfer and Assignment dated January 8, 2019 by and between the registrant and 2478659 Ontario Ltd. (incorporated by reference to Exhibit 10.7 to the Company's Quarterly Report on Form 10-Q filed with the Commission on January 11, 2019).
10.15
Software License Agreement dated February 26, 2019 by and among Novo Integrated Sciences, Inc., Novo Healthnet Limited and Cloud DX Inc. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on March 5, 2019).
10.16
First Amendment to Cloud DX Perpetual Software License Agreement dated March 6, 2020 and entered into on March 9, 2020 by and among the registrant, Novo Healthnet Limited and Cloud DX Inc. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on March 12, 2020).
10.17
Proposal for Joint Venture dated September 11, 2019 between the registrant and Harvest Gold Farms, Inc. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on September 17, 2019).
10.18
Master Facility License Agreement dated September 24, 2019 by and between Novomerica Health Group Inc., Fitness International, LLC, and Fitness & Sports Clubs, LLC (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on September 30, 2019).
10.19
Amendment to Master Facility License Agreement, entered into as of February 4, 2020, by and between Fitness International, LLC and Novomerica Health Group, Inc. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on February 10, 2020).
10.20
Master Facility License Agreement dated September 24, 2019 by and between Novo Healthnet Limited, Inc. and LAF Canada Company (incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K filed with the Commission on September 30, 2019).
10.21
First Amendment to Master Facility License Agreement, entered into as of February 4, 2020, by and between LAF Canada Company and Novo Health Limited, Inc. (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on February 10, 2020).
10.22†
Employment Agreement dated August 6, 2020 between the registrant and Christopher David (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on August 12, 2020).
10.23†
Option Agreement #32 of Christopher David dated August 6, 2020. (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on August 12, 2020).
II-
10
10.24†
Novo Integrated Sciences, Inc. 2018 Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on January 22, 2018).
10.25†
Novo Integrated Sciences, Inc. 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on February 16, 2021).
10.26
Form of Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on April 9, 2021).
10.27
Placement Agency Agreement between the Company and Maxim Group LLC, dated April 9, 2021 (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on April 9, 2021).
10.28
Share Exchange Agreement, dated as of May 11, 2021, by and among the Company, Pro-Dip, LLC, Peter St. Lawrence and George St. Lawrence (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on May 17, 2021).
10.29
Share Exchange Agreement, dated as of May 28, 2021, by and among the Company, Novo Healthnet Limited, Acenzia Inc., Ambour Holdings Inc., Avec8 Holdings Inc., Indrajit Sinha, Grant Bourdeau and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on June 3, 2021).
10.30†
Executive Agreement, dated June 18, 2021, by and between the registrant and GPE Global Holdings Inc. (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on June 21, 2021).
10.31†
Employment Agreement, dated June 18, 2021, by and between the registrant and Christopher David (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on June 21, 2021).
10.32
Amendment No. 1 to Share Exchange Agreement entered into and effective as of September 22, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on September 23, 2021).
10.33
Amendment No. 2 to Share Exchange Agreement entered into and effective as of October 7, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on October 14, 2021).
10.34
Amendment No. 3 to Share Exchange Agreement entered into and effective as of October 22, 2021, by and between the registrant, Novo Healthnet Limited, Acenzia Inc., Avec8 Holdings Inc., Ambour Holdings Inc., Indrajit Sinha, Grant Bourdeau, and Derrick Bourdeau (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on October 28, 2021).
10.35
Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Healthnet Assessments Inc. (incorporated by reference to Exhibit 10.35 to the Company's Annual Report on Form 10-K filed with the Commission on December 14, 2021).
10.36
Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and ICC Healthnet Canada Inc. (incorporated by reference to Exhibit 10.36 to the Company's Annual Report on Form 10-K filed with the Commission on December 14, 2021).
10.37
Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Peak Health LTC Inc. (incorporated by reference to Exhibit 10.37 to the Company's Annual Report on Form 10-K filed with the Commission on December 14, 2021).
II-
11
10.38
Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Michael Gaynor Physiotherapy Professional Corporation (incorporated by reference to Exhibit 10.38 to the Company's Annual Report on Form 10-K filed with the Commission on December 14, 2021).
10.39
Letter Agreement dated November 2, 2021 by and between Novo Healthnet Limited and Peak Health LTC Inc. (incorporated by reference to Exhibit 10.39 to the Company's Annual Report on Form 10-K filed with the Commission on December 14, 2021).
10.40
Share Exchange Agreement, dated as of November 17, 2021, by and among the registrant, Novo Healthnet Limited, Terragenx Inc., TMS Inc., Shawn Mullins, Claude Fournier, and The Coles Optimum Health and Vitality Trust (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.41
Asset Purchase Agreement, dated as of November 17, 2021, by and between the registrant and Terence Mullins (incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.42
Securities Purchase Agreement, dated as of November 17, 2021, by and among the registrant, Terragenx Inc. and Jefferson Street Capital LLC (incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.43
Secured Convertible Promissory Note, dated November 17, 2021, issued by Terragenx Inc. in favor of Jefferson Street Capital, LLC (registrant as guarantor) (incorporated by reference to Exhibit 10.4 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.44
Common Stock Purchase Warrant dated November 17, 2021 (Jefferson Street Capital, LLC as holder) (incorporated by reference to Exhibit 10.5 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.45
Securities Purchase Agreement, dated as of November 17, 2021, by and among the registrant, Terragenx Inc. and Platinum Point Capital LLC (incorporated by reference to Exhibit 10.6 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.46
Secured Convertible Promissory Note, dated November 17, 2021, issued by Terragenx Inc. in favor of Platinum Point Capital, LLC (registrant as guarantor) (incorporated by reference to Exhibit 10.7 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.47
Common Stock Purchase Warrant dated November 17, 2021 (Platinum Point Capital, LLC as holder) (incorporated by reference to Exhibit 10.8 to the Company's Current Report on Form 8-K filed with the Commission on November 24, 2021).
10.48
Form of Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed with the Commission on December 15, 2021)
10.49
Form of Note (incorporated by reference to Exhibit 10.2 of the Company's Current Report on Form 8-K filed with the Commission on December 15, 2021)
10.50
Form of Security and Pledge Agreement (incorporated by reference to Exhibit 10.3 of the Company's Current Report on Form 8-K filed with the Commission on December 15, 2021)
10.51
Form of Intellectual Property Security Agreement (incorporated by reference to Exhibit 10.4 of the Company's Current Report on Form 8-K filed with the Commission on December 15, 2021)
10.52
Form of Placement Agency Agreement (incorporated by reference to Exhibit 10.5 of the Company's Current Report on Form 8-K filed with the Commission on December 15, 2021)
10.53
Amended and Restated Master Facility License Agreement, dated as of December 1, 2021, by and between LAF Canada Company and Novo Healthnet Limited (incorporated by reference to Exhibit 10.17 of the Company's Annual Report on form 10-Q filed with the Commission on January 18, 2022).
10.54
Membership Interest Purchase Agreement dated as of March 17, 2022, by and among Novo Integrated Sciences, Inc., Clinical Consultants International LLC, each of the members of CCI and Dr. Joseph Chalil as representative of the members (incorporated by reference to Exhibit 2.1 of the Company's Current Report on Form 8-K filed with the Commission on March 23, 2022).
10.55†
Executive Employment Agreement dated as of April 5, 2022 by and between the registrant and Dr. Joseph Mathew Chalil (incorporated by reference to Exhibit 10.1 of the Company's Current Report on Form 8-K filed with the Commission on April 7, 2022).
21.1*
List of Subsidiaries
23.1*
Consent of SRCO Professional Corporation, Independent Registered Public Accounting Firm.
23.3*
Consent of Anthony L.G., PLLC (incorporated in Exhibit 5.1).
24.1*
Power of Attorney (included on the signature page).
107*
Filing Fee Table
†
Management contract, compensation
    plan or arrangement.
*
Filed herewith.
**
To be filed by amendment.
II-
12
SIGNATURES
Pursuant
to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the City of Bellevue, State of Washington on September 13, 2022.
Novo Integrated Sciences, Inc.
By:
/s/
    Robert Mattacchione
Robert Mattacchione,
Chief Executive Officer
POWER
OF ATTORNEY
KNOW
ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Mr. Robert Mattacchione, his true
and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead,
in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement and to
sign any and all additional registration statements relating to the Registration Statement and filed pursuant to Rule 462(b) of the Securities
Act of 1933, as amended, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
and Exchange Commission, granting unto said attorney-in-fact and agent or his substitute or substitutes, full power and authority to
do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes
as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.
Pursuant
to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities held
on September 13, 2022.
Name
Title
/s/
    Robert Mattacchione
Chairman of the Board and Chief Executive Officer
Robert Mattacchione
(Principal Executive Officer)
/s/
    James Zsebok
Principal Financial Officer
James Zsebok
(Principal Financial Officer and Principal Accounting
    Officer)
/s/
    Christopher David
President, Chief Operating Officer and Director
Christopher David
/s/
    Alex Flesias
Director
Alex Flesias
/s/
    Sarfaraz Ali
Director
Sarfaraz Ali
/s/
    Michael Pope
Director
Michael Pope
II-
13