3. MATERIAL ACCOUNTING POLICIES: Inventories of Drone Components (Policies) |
12 Months Ended |
|---|---|
Dec. 31, 2025 | |
| Policies | |
| Inventories of Drone Components | Inventories of Drone Components
Inventories are initially recognized at cost, and subsequently at the lower of cost and net realizable value. Cost comprises all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. |