v3.26.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)
 3 Months Ended
Mar. 31, 2026
SCHEDULE OF FOREIGN EXCHANGE RISK

   March 31, 2026   March 31, 2025 
   USD   Change in currency   Effect on after tax loss   USD   Change in currency   Effect on after tax loss 
Net monetary assets  $103,619,836    10%  $14,479,030   $1,299,964    10%  $210,406 
Net monetary liabilities   (532,842)   10%   (74,273)   (111,440)   10%   (16,022)
SCHEDULE OF FINANCIAL ASSETS MEASURED FAIR VALUE THROUGH PROFIT AND LOSS

 

March 31, 2026  Level 1   Level 3   Total 
Cash  $147,339,721   $-   $147,339,721 
Equity securities in investee companies   28,571    -    28,571 
Derivative liability   -    (329,101)   (329,101)
Total  $147,368,292   $(329,101)  $147,039,191 

 

December 31, 2025  Level 1   Level 3   Total 
Cash  $90,156,821   $-   $90,156,821 
Equity securities in investee companies   71,429    -    71,429 
Derivative liability   -    (492,470)   (492,470)
Total  $90,228,250   $(492,470)  $89,735,780 
SCHEDULE OF FAIR VALUE FOR DERIVATIVE LIABILITY

For the fair value of the derivative liability, reasonable possible changes to the expected volatility, the most significant unobservable input would have the following effects:

 

     Impact on comprehensive loss 
Unobservable Inputs  Change   Three months ended March 31, 2026   Year ended December 31, 2025 
Volatility   20%  $22,330   $25,437