v3.26.1
3. MATERIAL ACCOUNTING POLICIES: Lease Liabilities (Policies)
12 Months Ended
Dec. 31, 2025
Policies  
Lease Liabilities

Lease Liabilities

 

ZenaTech leases office and warehouse space in multiple locations under long-term leases with terms ranging from more than 1 years  to 10 years. The following is a summary of these leases and the remaining undiscounted payments by maturity.

 

Below are tables describing the maturity of the contractual lease and ROU asset as of December 31, 2025.

 

Maturity analysis

 

Contractual undiscounted cash flows (CAD)

 

 

Less than a year

$

1,142,828   

One to five years   

 

3,358,418   

More than 5 years

 

83,817   

       Total undiscounted as of December 31, 2025

$

4,585,063   

 

Right of Use (ROU) Asset

 

Right of Use Asset, net

 

ROU asset

$

4,410,982   

Amortization

 

(323,329)  

        Total net Right of Use Asset as of December 31, 2025

$

4,087,653   

 

Particulars

Year ended December 31, 2025

Depreciation of right-of-use assets

323,329   

Interest expense on lease liabilities

76,043   

Total cash outflow for leases

333,180   

 

Lease Liability

 

Current

$

921,068   

Non-current

 

3,279,270   

        Total lease liability as of December 31, 2025

$

4,200,338   

 

Below are tables describing the maturity of the contractual lease and ROU asset as of December 31, 2024.

 

Maturity analysis as of December 31, 2024

 

Contractual undiscounted cash flows (CAD)

 

 

Less than a year

$

58,979   

One to five years   

 

152,365   

More than 5 years

 

-   

        Total undiscounted as of December 31, 2024

$

211,344   

 

Right of Use (ROU) Asset

 

Right of Use Asset, net

 

ROU asset

$

279,072   

Amortization

 

(68,512)  

        Total net Right of Use Asset as of December 31, 2024

$

210,560   

 

Lease Liability

 

Current

$

58,979   

Non-current

 

152,365   

        Total lease liability as of December 31, 2024

$

211,344