lNTANGlBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2026

Notes and other explanatory information [abstract]

Schedule of intangible assets and their carrying value

The Company’s intangible assets and their carrying amounts are detailed as follows:


		March 31, 2026
		Software				Total
		$				$
Gross carrying amount
Balance as at December 31, 2025			8,394,729				8,394,729
Additions			-				-
Under development			60,661				60,661
Acquired			760				760
Balance as at March 31, 2026			8,456,150				8,456,150

Depreciation and impairment
Balance as at December 31, 2025			922,303				922,303
Depreciation			59,058				59,058
Balance as at March 31, 2026			981,361				981,361
Carrying amount as at March 31, 2026			7,474,788				7,474,788


		December 31, 2025
		Software				Trademarks				Total
		$				$				$
Gross carrying amount
Balance as at December 31, 2024			8,160,650				44,244				8,204,894
Additions			-				-				-
Under development			231,302				—				231,302
Acquired			2,777				—				2,777
Write-off			-				(44,244	)			(44,244	)
Balance as at December 31, 2025			8,394,729				-				8,394,729

Depreciation and impairment
Balance as at December 31, 2024			872,162				—				872,162
Depreciation			50,141				—				50,141
Balance as at December 31, 2025			922,303								922,303
Carrying amount as at December 31, 2025			7,472,426								7,472,426