Summary of material accounting policies (Tables)

12 Months Ended

Dec. 31, 2025

Summary Of Material Accounting Policies

Schedule of property and equipment useful lives

Assets		Years
Aircraft – avionics and airframe		10-12
Aircraft engines		7
Aircraft components – hydraulics, electrical and mechanical		2-4
Mapping equipment – hardware and software		3-5
Radar equipment		5
Furniture and fixtures		5
Leasehold improvements		Shorter of useful life or term of lease

Schedule of classification of financial instruments

The following is a summary of the classification the Company has applied to each of its significant categories of financial instruments outstanding:

Financial instrument:		Classification:
Cash		Assets at amortized cost
Amounts receivable		Assets at amortized cost
Unbilled revenue		Assets at amortized cost
Investments		Financial assets at fair value through profit and loss
Accounts payable and accrued liabilities		Financial liabilities at amortized cost
Bank loan		Financial liabilities at amortized cost
Long-term project financing		Financial liabilities at amortized cost
Long-term government loans		Financial liabilities at amortized cost
Loan payable		Financial liabilities at amortized cost
Lease obligations under finance leases		Financial liabilities at amortized cost