v3.26.1
Intangible Assets and Goodwill
12 Months Ended
Dec. 31, 2025
Intangible Assets and Goodwill [Abstract]  
Intangible Assets and Goodwill
12. Intangible Assets and Goodwill

 

Cost:  Software   Licences   Goodwill   Total 
Balance, December 31, 2023  $19,554   $24,664,298   $
   $24,683,852 
Impact of sale of RPK   (18,663)   (24,648,225)   
    (24,666,888)
Movement in exchange rates   (891)   (246)   
    (1,137)
Balance, December 31, 2024   
    15,827    
    15,827 
Acquisition (note 4)   
    
    39,572,129    39,572,129 
Impact on loss of control of Canmart   
    (17,009)   
    (17,009)
Movement in exchange rates   
    1,182    
    1,182 
Balance, December 31, 2025  $
   $
   $39,572,129   $39,572,129 
Accumulated amortization:  Software   Licences   Goodwill   Total 
Balance, December 31, 2023  $16,992   $4,929,645   $
   $4,946,637 
Amortization   
    
    
    
 
Impact of sale of RPK   (16,593)   (4,929,645)   
    (4,946,238)
Movement in exchange rates   (399)   
    
    (399)
Balance, December 31, 2024 and 2025  $
   $
   $
   $
 

 

Impairment:  Software   Licences   Goodwill   Total 
Balance, December 31, 2023  $2,070   $15,935,463   $
   $15,937,533 
Impact of sale of RPK   (2,070)   (15,935,463)   
    (15,937,533)
Balance, December 31, 2024   
    
 
    
    
 
Addition   
    
    39,572,129    39,572,129 
Balance, December 31, 2025  $
   $
   $39,572,129   $39,572,129 

 

Net book value:  Software   Licences   Goodwill   Total 
Balance, December 31, 2024  $
     —
   $15,827   $
     —
   $15,827 
Balance, December 31, 2025  $   $   $   $ 

 

During the year ended December 31, 2024, concurrent to the sale of RPK, the Company derecognized RPK’s cannabis API manufacturing and GMP license with a net book value of $3,783,117 (note 5). As of December 31, 2024, the Company’s remaining intangible asset consist of cannabis distribution license with a carrying value of $15,827.

 

During the year ended December 31, 2025, concurrent to the loss of control of Canmart, the Company derecognized Canmart’s cannabis distribution license with a net book value of $17,009 (note 6).

 

The Company performed its impairment test on goodwill and assessed that the sum of carrying value of CGU of First Towers and the carrying value of goodwill greatly exceeds the fair value of First Towers’ business. The calculated impairment loss was allocated to goodwill and other long-lived assets of First Towers — PPE (note 10) and ROU assets (note 11). Goodwill was fully impaired as at December 31, 2025 and an impairment loss of $39,572,129 was recorded in the consolidated statements of loss and comprehensive loss during the year ended December 31, 2025.

 

As of December 31, 2025, the Company has nil intangible assets and goodwill.