6. PROPERTY, PLANT & EQUIPMENT

12 Months Ended

Dec. 31, 2025

6.PROPERTY, PLANT & EQUIPMENT

		As of		As of
		December 31,		December 31,
		2025		2024
Property, Plant & Equipment:
Computers and equipment	$	839,050	$	103,746
Accumulated depreciation		(168,672)		(60,763)
Net computers and equipment		670,378		42,983
Furniture and fixtures		406,786		4,146
Accumulated depreciation		(30,870)		(69)
Net furniture and fixtures		375,916		4,077
Vehicles		4,206,086		202,927
Accumulated depreciation		(401,793)		(6,577)
Net vehicles		3,804,293		196,351
Leasehold improvements		200,032		59,410
Accumulated depreciation		(35,043)		(1,226)
Net leasehold improvements		164,989		58,184
Business equipment (Including drone equipment)		6,993,179		117,751
Accumulated depreciation		(316,311)		(2,651)
Net business equipment		6,676,868		115,100
Total Property Plant & Equipment (PPE), gross		12,645,133		487,981
Total Accumulated depreciation		(952,689)		(71,286)
Total Property Plant & Equipment (PPE), net	$	11,692,444	$	416,695

ZenaTech acquired computers for $740,057, furniture and fixtures $402,830 and made leasehold improvements for $143,344 during the year ended December 31, 2025.

The Company also acquired vehicles for $4,032,643 and disposed vehicles for $(20,188), bought business equipment for $6,880,822 (including drones internally developed $ 2,028,290) during the year ended December 31, 2025.

During 2024 ZenaTech acquired computers for $21,269, furniture and fixtures $4,146 and made leasehold improvements for $59,410. ZenaTech also acquired three vehicles for $202,927 USD or $291,911 and bought business equipment for $117,751 USD or $169,385 during 2024. These assets are depreciated over 6-years using straight line depreciation.