v3.26.1
Warrant Liabilities
12 Months Ended
Dec. 31, 2025
Warrant Liabilities [Abstract]  
Warrant liabilities
11.Warrant liabilities

 

The Corporation has warrants classified as financial liabilities as they are not considered to be indexed to the common shares of the Corporation, due to the exercise price of the warrants being denominated in a currency other than the Corporation’s functional currency. Therefore the Corporation records these warrants as financial liabilities measured at fair value upon initial recognition. At each subsequent reporting date, the warrants are re-measured at fair value and the change in fair value is recognized through profit or loss. Upon warrant exercise, the fair value previously recognized in warrant liabilities is transferred from warrant liabilities to additional paid-in capital.

 

The following table summarizes the changes in the warrant liabilities for the Corporation’s warrants for the years ending December 31, 2025 and December 31, 2024:

 

   Number of
warrants
   Amount 
Balance, December 31, 2023   
-
   $
-
 
Warrants issued   3,636,363    2,316,965 
Revaluation of warrant liabilities   
-
    723,529 
Balance, December 31, 2024   3,636,363    3,040,494 
Warrants issued   1,492,190    3,215,255 
Warrants exercised   (3,653,410)   (7,324,588)
Revaluation of warrant liabilities   
-
    3,110,015 
Foreign currency translation   
-
    256,754 
Balance, December 31, 2025   1,475,143   $2,297,930 

 

The fair value of the Corporation’s warrants has been determined using the Black-Scholes method and the following weighted average assumptions:

 

   As at
December 31,
   As at
December 31,
 
   2025   2024 
Spot price (in CAD$)  $3.50   $2.16 
Risk-free interest rate   2.64%   2.80%
Expected annual volatility   121%   104%
Expected life (years)   2.48    2.62 
Dividend   nil    nil 

 

The following table reflects the Corporation’s warrants classified as liabilities outstanding and exercisable as at December 31, 2025.

 

Expiry date  Warrants
outstanding
and exercisable
   Exercise
price
 
August 15, 2027   522,727   US$2.00 
February 7, 2028   712,031   US$3.66 
July 21, 2030   240,385   US$3.59 
    1,475,143      

 

The following table reflects the Corporation’s warrants classified as liabilities outstanding and exercisable as at December 31, 2024:

 

Expiry date  Warrants
outstanding
and exercisable
   Exercise
price
 
August 15, 2027   3,636,363   US$2.00