v3.26.1
Lease Liabilities
3 Months Ended
Mar. 31, 2026
Lease Liabilities  
Lease Liabilities

 

13. Lease Liabilities

 

The Company’s facilities are leased under a number of leases, all of which have been classified as operating leases in accordance with ASC 842, Leases. Operating lease right-of-use assets and operating lease liabilities are recognized based on the present value of future minimum lease payments over the lease term at commencement date.

 

The Company used an incremental borrowing rate between 12% to 15%. Total future payments under lease agreements are further disclosed in Note 15 – Financial Instruments and Financial Risk Management.

 

The undiscounted lease liabilities are as follows:

 

Year Ending December 31,    
2026  $321,961 
2027   437,483 
2028   374,218 
2029   236,577 
2030   242,492 
Thereafter   1,876,477 
      
Total Future Minimum Lease Payments  $3,489,208 
      
Less: Interest   (1,711,465)
      
Present Value of Lease Liabilities   1,777,743 
      
Less: Current Portion of Lease Liabilities   (167,154)
      
Lease Liabilities, Net of Current Portion  $1,610,589