| CASH FLOW DISCLOSURES |
24.CASH FLOW DISCLOSURES | (a) | Change in non-cash working capital |
| | | | | | | | | Year ended December 31 | | | 2025 | | 2024 | Decrease (increase) in prepayments and deposits | | $ | (1,329,709) | | $ | 38,816 | Decrease (increase) in receivables | | | (470,752) | | | 1,089,698 | Increase in inventories | | | 1,258,185 | | | — | Increase in accounts payable and accrued liabilities | | | 1,532,702 | | | 164,636 | | | $ | 990,426 | | $ | 1,293,150 |
24.CASH FLOW DISCLOSURES (continued) (b) Supplemental cash flow disclosures | | | | | | | | | Year ended December 31 | | | 2025 | | 2024 | Non-cash investing and financing activities: | | | | | | | Right-of-use assets and liabilities | | $ | — | | $ | 99,307 | Interest income on secured note received in Maritime shares | | | 74,468 | | | — | Shares issued for E&E assets (Note 10) | | | 12,422,138 | | | 20,876,707 | Shares issued for property and equipment (Note 10) | | | — | | | 350,000 | E&E assets included in accounts payable and accrued liabilities | | | — | | | 676,921 | Property, plant and equipment in accounts payable and accrued liabilities | | | 1,695,011 | | | — | Cash paid for interest | | | 22,876 | | | 25,105 |
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