​

​

Machinery

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

  ​ ​ ​

​

​

​

and

​

Rolling

​

Computer

​

​

​

Leasehold

​

Boat 

​

​

​

​

equipment

​

stock

​

equipment

​

Moulds

​

improvements

​

rental fleet

​

Total

​

  ​ ​ ​

$

  ​ ​ ​

$

  ​ ​ ​

$

  ​ ​ ​

$

  ​ ​ ​

$

  ​ ​ ​

$

  ​ ​ ​

$

Cost

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Balance at August 31, 2024

325,120

35,473

19,228

​

830,539

​

276,973

​

214,450

​

1,701,783

Additions

185,167

—

4,379

​

—

​

32,853

​

4,948

​

227,347

Transferred to inventory

—

—

—

​

—

​

—

​

(86,455)

​

(86,455)

Business acquisition

2,367,675

758,754

392,113

​

—

​

311,969

​

—

​

3,830,511

Currency translation

​

(2,146)

​

(152)

​

(47)

​

(13,072)

​

(2,121)

​

(3,833)

​

(21,371)

Balance at August 31, 2025

2,875,816

794,075

415,673

​

817,467

​

619,674

​

129,110

​

5,651,815

Additions

4,785

—

—

​

—

​

178,881

​

—

​

183,666

Disposals

​

(148,512)

​

(90,540)

​

(111,687)

​

—

​

(105,624)

​

—

​

(456,363)

Transferred to inventory

—

—

—

​

—

​

—

​

(22,030)

​

(22,030)

Currency translation

​

(1,082)

​

(24)

​

(17)

​

(2,719)

​

(233)

​

(434)

​

(4,509)

Balance at May 31, 2026

2,731,007

703,511

303,969

​

814,748

​

692,698

​

106,646

​

5,352,579

​

​

​

​

​

​

​

​

​

​

​

​

Accumulated depreciation

​

​

​

​

​

​

​

​

​

​

​

Balance at August 31, 2024

207,622

27,156

16,574

​

114,875

​

160,930

​

4,644

​

531,801

Depreciation

102,318

27,476

21,867

​

32,409

​

94,793

​

22,736

​

301,599

Transferred to Inventory

—

—

—

​

—

​

—

​

(5,325)

​

(5,325)

Business acquisition

758,843

476,157

196,172

​

—

​

85,513

​

—

​

1,516,685

Balance at August 31, 2025

1,068,783

530,789

234,613

​

147,284

​

341,236

​

22,055

​

2,344,760

Depreciation

250,194

74,374

35,178

​

24,119

​

74,265

​

8,290

​

466,420

Disposals

​

(151,733)

​

(89,940)

​

(78,384)

​

—

​

(42,541)

​

—

​

(362,598)

Transferred to inventory

​

—

​

—

​

—

​

—

​

—

​

(3,122)

​

(3,122)

Balance at May 31, 2026

1,167,244

515,223

191,407

​

171,403

​

372,960

​

27,223

​

2,445,460

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Net carrying amount

​

​

​

​

​

​

​

​

​

​

​

As at August 31, 2025

1,807,033

263,286

181,060

​

670,183

​

278,438

​

107,055

​

3,307,055

As at May 31, 2026

1,563,763

188,288

112,562

​

643,345

​

319,738

​

79,423

​

2,907,119