| INVENTORY |
SCHEDULE OF INVENTORIES
| As at | |
June
30, 2026 | | |
December
31, 2025 | |
| Finished goods | |
$ | 6,895,109 | | |
$ | 2,233,225 | |
| Work in process | |
| 77,079 | | |
| 107,287 | |
| Raw materials | |
| 3,488,577 | | |
| 1,562,627 | |
| Inventories | |
$ | 10,460,765 | | |
$ | 3,903,139 | |
During
the three and six months ended June 30, 2026, $1,876,934 (2025 - $1,410,092) and $3,710,185 (2025 – $2,481,257) of inventory was
recognized in cost of sales respectively including an allowance to value its inventory for obsolete and slow-moving inventory of $43,662
(2025 – provision $10,421) and $149,503 (2025 - provision $28,246) respectively.
Cost
of sales consists of the following:
SCHEDULE
OF COST OF SALES
| | |
June
30, 2026 | | |
June
30, 2025 | | |
June
30, 2026 | | |
June
30, 2025 | |
| | |
For
the three months ended | | |
For
the six months ended | |
| | |
June
30, 2026 | | |
June
30, 2025 | | |
June
30, 2026 | | |
June
30, 2025 | |
| Inventory | |
$ | 1,876,934 | | |
$ | 1,410,092 | | |
$ | 3,710,185 | | |
$ | 2,481,257 | |
| Consulting and services | |
| 117,237 | | |
| 180,547 | | |
| 151,594 | | |
| 204,936 | |
| Other | |
| 136,917 | | |
| 20,024 | | |
| 233,901 | | |
| 162,098 | |
| Cost
of sales | |
$ | 2,131,088 | | |
$ | 1,610,663 | | |
$ | 4,095,680 | | |
$ | 2,848,291 | |
|