v3.26.1
Note 14 - US Warrants
12 Months Ended
Dec. 31, 2025
Statement Line Items [Line Items]  
Disclosure representing warrants [text block]

14.

US Warrants

 

2026 Warrants

 

On April 3 and April 14, 2025, the Company issued 3,125,000 (“2026 Warrants”) to subscribers in a non-brokered private placement (Note 16). The warrant exercise price is denominated in US dollars, a currency different than the Company’s functional currency. Therefore, the warrants were classified as a financial liability in the consolidated statements of financial position. The fair value of the warrants was estimated using the Black Scholes Option Pricing Model using the following main inputs: volatility of 85% on issuance date, 61.79% - 121.59% on exercise dates, and  125.0% - 127.6% on December 31, 2025, share price of $1.38 - $1.50 on issuance date, $1.37 - $6.55 on exercise dates, and $1.11 on December 31, 2025 and risk free rate of 2.40% - 2.58% on issuance date, 2.38% - 2.48% on exercise date, and 2.55% December 31, 2025 respectively.

 

The table below presents changes in 2026 Warrants during the year ended December 31, 2025:

 

  

Number of

warrants

  

Fair value

$

 

Balance at December 31, 2024

  -   - 

Issued

  3,125,000   1,150 

Changes in fair value

  -   8,112 

Exercised

  (2,481,786)  (9,066)

Balance at December 31, 2025

  643,214   196 

 

The changes in fair value amounting to $8,112 was included in changes in fair value of US warrants in the consolidated statement of loss and other comprehensive loss.

 

Pre-Funded Warrants

 

The table below presents changes in Pre-Funded Warrants during the year ended December 31, 2025:

 

  

Number of

warrants

  

Fair value

$

 

Balance at December 31, 2024

  -   - 

Issued

  31,735,657   73,309 

Changes in fair value

      (36,698)

Exercised

  (5,330,000)  (7,302)

Balance at December 31, 2025

  26,405,657   29,309 

 

The changes in fair value amounting to $(36,698) was included in changes in fair value of US warrants in the consolidated statement of loss and other comprehensive loss.

 

New Equity Offering Warrants

 

The table below presents changes in New Equity Offering Warrants during the year ended December 31, 2025:

 

  

Number of

warrants

  

Fair value

$

 

Balance at December 31, 2024

  -   - 

Issued in Equity Exchange

  55,041,712   79,562 

Issued in New Equity Offering

  46,000,000   18,597 

Change in fair value

  -   (46,006)

Balance at December 31, 2025

  101,041,712   52,153 

 

The changes in fair value amounting to $(46,006) was included in changes in fair value of US warrants in the consolidated statement of loss and other comprehensive loss.

 

2028 Warrants

 

The table below presents changes in 2028 Warrants during the year ended December 31, 2025:

 

On October 22, 2025, the Company cancelled the previously issued 2028 Warrants as part of the Exchange Agreement transaction.

 

  

Number of

warrants

  

Fair value

$

 

Balance at December 31, 2024

  2,699,014   1,582 

Changes in fair value

  -   182 

Cancelled

  (2,699,014)  (1,764)

Balance at December 31, 2025

  -   - 

 

The changes in fair value  amounting to $182 was included in changes in fair value of US warrants in the consolidated statement of loss and other comprehensive loss.