2 unchanged sentences
Our financial instruments carried on the annual audited consolidated statement of financial position are carried at amortized cost with the exception of cash, which is carried at fair value.
−Removed: There are no significant differences between the carrying value of financial instruments and their estimated fair values as of December 31, 2022, or December 31, 2021, due to the immediate or short-term maturities of the financial instruments.
+Added: There are no significant differences between the carrying value of financial instruments and their estimated fair values as of December 31, 2023, or December 31, 2022, due to the immediate or short-term maturities of the financial instruments.
Fair values of financial assets and liabilities
Our financial instruments include cash, deposits, accounts payable and accrued expenses and note payable.
−Removed: On December 31, 2022, the carrying value of cash is fair value.
+Added: On December 31, 2023, the carrying value of cash is fair value.
Financial instruments classified as loans and receivables and other financial liabilities are carried at amortized cost using the effective interest method.
7 unchanged sentences
Interest Rate Risk
−Removed: Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. 
−Removed: The Company currently does not carry variable interest-bearing debt. 
−Removed: It is management’s opinion that the Company is not exposed to significant interest rate risk.
+Added: Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
+Added: The Company currently does not carry variable interest-bearing debt.
+Added: It is management’s opinion that the Company is not exposed to significant interest rate risk.
Currency Risk
−Removed: As at December 31, 2022, a portion of the Company’s financial assets and liabilities held in Canadian dollars consist of cash of $1,172,859 (2021 - $165,943).
−Removed: The Company’s objective in managing its foreign currency risk is to minimize its net exposure to foreign currency cash flows by transacting, to the greatest extent possible, with third parties in the functional currency.
+Added: As at December 31, 2023, a portion of the Company’s financial assets and liabilities held in Canadian dollars consist of cash of $65,203 (2022 - $1,172,859).
+Added: The Company’s objective in managing its foreign currency risk is to minimize its net exposure to foreign currency cash flows by transacting, to the greatest extent possible, with third parties in the functional currency.
The Company does not currently use foreign exchange contracts to hedge its exposure of its foreign currency cash flows as management has determined that this risk is not significant at this point in time.
−Removed: The Company’s exposure to a 10% change in the foreign exchange conversion rate at December 31, 2022 equals $117,286.
+Added: The Company’s exposure to a 10% change in the foreign exchange conversion rate at December 31, 2023 equals $6,520 (2022 - $117,286).
Liquidity Risk
−Removed: The Company’s approach to managing risk is to ensure that it will have sufficient cash and liquid investments to meet our commitments as they arise. 
+Added: The Company’s approach to managing risk is to ensure that it will have sufficient cash and liquid investments to meet our commitments as they arise.
We manage liquidity risk by maintaining adequate cash reserves and by continuously monitoring forecast and actual cash flows.
−Removed: Where insufficient liquidity may exist, we may pursue various debt and equity instruments for short or long-term financing of our operations. As of December 31, 2022, the Company’s financial liabilities consist of accounts payable, accrued liabilities, obligations under operating leases and taxes. 
−Removed: As of December 31, 2022, we had working capital of $55,124,236 (December 31, 2021 - $68,274,639) and anticipate that revenue from operations will provide sufficient funds to cover all our operating expenditures for the next 12 months and available cash on hand will be sufficient to fund any and all capital expenditure requirements for the build-out of operations in the State of Florida and carry out other corporate initiatives over the next 12 months.
+Added: Where insufficient liquidity may exist, we may pursue various debt and equity instruments for short or long-term financing of our operations.
+Added: As of December 31, 2023, the Company’s financial liabilities consist of accounts payable, accrued liabilities, obligations under operating leases and taxes.
+Added: As of December 31, 2023, we had working capital of $23,021,292 (2022 - $41,556,926) and anticipate that revenue from operations will provide sufficient funds to cover all our operating expenditures for the next 12 months and available cash on hand will be sufficient to fund any and all capital expenditure requirements for the build-out of operations in the State of Florida and carry out other corporate initiatives over the next 12 months.
Further expansion of our cultivation facilities, production and manufacturing facilities and retail distribution facilities may require us to raise additional capital from outside sources.
We will consider financing alternatives while contemplating minimal shareholder dilution.
−Removed: The Company manages liquidity risk by reviewing its capital requirements on an ongoing basis. 
−Removed: Historically, the Company’s main source of funding has been the public issuance of common shares. 
−Removed: The Company’s access to financing is always uncertain. 
+Added: The Company manages liquidity risk by reviewing its capital requirements on an ongoing basis.
+Added: Historically, the Company’s main source of funding has been the public issuance of common stock.
+Added: The Company’s access to financing is always uncertain.
There can be no assurance of continued access to significant equity financing.
16 unchanged sentences
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.