75 unchanged sentences
Right-of-use assets are subsequently measured at the present value of the remaining lease payments, adjusted for incentives, prepaid or accrued rent, and any initial direct costs not yet expensed.
−Removed: We have an operating lease for our corporate offices in Canada and finance leases for furniture and equipment.
−Removed: Our leases have remaining lease terms of nineteen months to twenty months, and our primary operating leases include options to extend the leases for four years.
+Added: We have an operating lease for our corporate offices in Canada and finance leases for furniture and equipment, which expired in June 2021.
+Added: Our leases have remaining lease terms of seven months to eight months, and our primary operating leases include options to extend the leases for four years.
Future renewal options that are not likely to be executed as of the balance sheet date are excluded from right-of-use assets and related lease liabilities.
19 unchanged sentences
Client services revenues decreased $2,335 or 74% to $806 compared to $3,141 in 2021.
−Removed: The decrease was attributable to depleting inventory of our movie posters available for auction.
+Added: The decrease was attributable to depletion of our movie poster inventory available for auction.
Shipping calculator services revenues decreased $14,908 or 65% to $7,964 compared to $22,872 in 2021.
−Removed: The decrease was attributed to retirement of a portion of our service offering.
+Added: The decrease was attributed to the retirement of the shipping calculator platform.
The Company has launched a new platform where the new clients will be migrated to.
Brewery management software revenues decreased $20,500 or 35% to $38,575 in 2022 compared to $59,075 in 2021.
−Removed: The decrease is attributable to the impacts of COVID-19 on the brewery industry and the limited marketing to new clients.
+Added: The decrease is attributable to the limited marketing to new clients and churn of existing clients.
Merchant processing services had difficulties with the launch and had declined 26% from $54,003 to $40,153 in 2022.
−Removed: The Company is reevaluating the launch and preparing to combine these services with other Paid products for a re-release.
−Removed: Shipping coordination and label generation service revenues increased $2,401,942 or 19% to $14,750,625 in 2021 compared to $12,348,683 in 2020.
−Removed: The increase is attributable to the increase in marketing efforts along with the impact of COVID-19 on the small businesses and their ability to sell and ship online.
+Added: The Company has partnered with a secondary merchant processor and is relaunching the program.
+Added: Merchant processing services will be offered in combination with other Paid products.
+Added: Shipping coordination and label generation services revenues increased $1,747,806 or 12% to $16,498,431 in 2022 compared to $14,750,625 in 2021.
+Added: The increase is attributable to the increase in marketing efforts offset by the impact of the increase in the cost of fuel as it significantly impacts the shipping industry.
Gross profit increased $235,500 or 7% to $3,688,981 in 2022 compared to $3,453,481 in 2021.
−Removed: Gross margin decreased 1 percentage point to 23% in 2021 from 24% in 2020.
+Added: Gross margin decreased one percentage point to 22% in 2022 from 23% in 2021.
The decrease in gross margin was partially due to the decrease in pricing to remain competitive in the shipping coordination and label generation industry.
1 unchanged sentence
Total operating expenses in 2022 were $3,629,988 compared to $3,943,984 in 2021, a decrease of $313,996 or 8%.
−Removed: The decrease is mainly due to the share-based compensation for 2020.
+Added: The decrease is mainly due to the decrease in share-based compensation for 2022 compared to 2021.
Other Income/Expense, net
−Removed: Net other income in 2021 was $0 compared to $21,128 in the same period of 2020.
−Removed: The 2020 amount is  primarily attributable to the recovery of a bad debt that was previously written off in addition to the reversal of a written off accrued expense.
+Added: Net other income in 2022 was $136,662 compared to $0 in 2021.
+Added: The 2022 amount is made up of a gain on the  rite-off of stale accounts payable in addition to the $104,167 accretion of the discount on the Embolx, Inc.
+Added: note receivable.
+Added: (Benefit) Provision for Income Taxes
+Added: Total income tax (benefit) provision for 2022 was $(456,491) compared to $206,257 in 2021. 
+Added: The change of $662,748 is a result of the net effect of the adjustment for 2017 to 2022 transfer price adjustments and the reserve for long term tax liabilities. 
Net Income (Loss)
−Removed: The Company reported a net loss in 2021 of $(696,760) compared to a net loss of $(2,232,553) for the same period in 2020.
−Removed: The basic loss per common share in 2021 is $(0.09) while the basic net loss per common share in 2020 is $(0.41).
+Added: The Company reported a net income in 2022 of $652,146 compared to a net loss of $(696,760) for the same period in 2021.
+Added: The basic income per common share in 2022 is $0.08 while the basic net loss per common share in 2021 is $(0.09).
The Company believes that inflation has not had a material effect on its results of operations.
−Removed: Operating Cash Flows
−Removed: A summarized reconciliation of the Company's net loss to cash provided by operating activities for the years ended December 31, 2021 and 2020 is as follows:
+Added: A summarized reconciliation of the Company's cash flows for the years ended December 31, 2022 and 2021 is as follows:
+Added: Net income (loss)
Provision for bad debts
Depreciation and amortization
+Added: Accretion of discount on note receivable
Amortization of operating lease right-of-use assets
−Removed: Share-based compensation
Deferred income taxes
−Removed: Gain on sale of property and equipment
+Added: Share-based compensation
+Added: Write-off of other payables
Changes in current assets and liabilities
Net cash provided by operating activities
+Added: Net cash used in investing activities
+Added: Net cash used in financing activities
+Added: Effect of exchange rate on cash and cash equivalents
+Added: Net change in cash and cash equivalents
Working Capital and Liquidity
−Removed: The Company had cash and cash equivalents of $2,839,687 on December 31, 2021 compared to $1,644,210 at December 31, 2020.
−Removed: The Company had working capital of $495,446 as of December 31, 2021 compared to a working capital of $218,615 at December 31, 2020, an improvement of $276,831.
−Removed: The improvement in working capital is primarily attributed to the cash on hand at year end.
+Added: The Company had cash and cash equivalents of $1,787,248 on December 31, 2022 compared to $2,839,687 on December 31, 2021.
+Added: The Company had working capital of $1,635,370 as of December 31, 2022 compared to $495,446 as of December 31, 2021, an improvement of $1,139,924.
+Added: The improvement in working capital is primarily attributed to the transfer price adjustments and the effect of the decrease in income taxes payable and the cash on hand at year end. 
Management believes that the Company has adequate cash resources to fund operations during the next 12 months.
−Removed: In addition, management continues to explore opportunities and has organized additional resources to monetize its patents.
+Added: In addition, management continues to explore opportunities and partnerships to grow the Paid platform of services.
However, there can be no assurance that anticipated growth in new business will occur, and that the Company will be successful in launching new products and services.
2 unchanged sentences
As a smaller reporting company, the Company is not required to provide the information for this Item 6A.
−Removed: Financial Statements and Supplementary Data
−Removed: The financial statements listed in Item 15(a) are incorporated herein by reference and are filed as a part of this report and follow the signature pages to this Annual Report on Form 10-K on page 34.
−Removed: Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.