v3.26.1
FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)
 6 Months Ended
Jun. 30, 2026
SCHEDULE OF FOREIGN EXCHANGE RISK
   June 30, 2026   June 30, 2025 
   USD   Change in currency   Effect on after tax loss   USD   Change in currency   Effect on after tax loss 
Net monetary assets  $89,418,825    10%  $12,550,215   $16,512,887    10%  $2,267,191 
Net monetary liabilities   (294,946)   10%   (41,912)   (212,622)   10%   (29,008)
SCHEDULE OF FINANCIAL ASSETS MEASURED FAIR VALUE THROUGH PROFIT AND LOSS

 

June 30, 2026  Level 1   Level 3   Total 
Cash  $131,908,197   $-   $131,908,197 
Equity securities in investee companies   28,571    -    28,571 
Derivative liability   -    (338,032)   (338,032)
Total  $131,936,768   $(338,032)   $131,598,736 

 

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:

 

Unobservable Inputs  Change   Impact on comprehensive loss 
      

Six months ended

June 30, 2026

  

Year ended

December 31, 2025

 
Volatility   20%  $13,144   $25,437