v3.26.1
CONVERTIBLE DEBENTURES
6 Months Ended
Jun. 30, 2026
Convertible Debt [Abstract]  
CONVERTIBLE DEBENTURES [Text Block]

7. CONVERTIBLE DEBENTURES 

On February 3, 2025, and March 11, 2025, FCC entered into convertible loan agreements for $200, and $20, respectively. The loans bear interest at 5% per annum and have 12 months' terms. The principal and accrued interest are convertible into common shares of FCC at the lower of the price per share in the lowest equity financing undertaken by FCC during the term of the loan or $0.106.

On February 3, 2025, March 11, 2025, May 19, 2025, and May 31, 2025, FCC entered into convertible loan agreements for $200, $20, $75, and $121 respectively. The loans bear interest at 5% per annum and have 12 months terms. The principal and accrued interest is convertible into common shares of FCC at the lower of the price per share in the lowest equity financing undertaken by FCC during the term of the loan or $0.106.

Under ASC 815, the conversion feature does not require bifurcation. Therefore, both the debt and the conversion option were accounted for as a single liability carried at book value plus accrued interest.

The following table summarizes the continuity of the convertible debentures for the six months ended June 30, 2026 and year ended December 31, 2025:

Balance as at December 31, 2024 $ 257  
Issued   24,590  
Accretion   2,125  
Interest   70  
Converted   (586 )
Repayment   (6 )
Deconsolidation of FCC   (24,364 )
Balance as at December 31, 2025 $ 2,086  
Accretion   363  
Interest   161  
Balance as at June 30, 2026 $ 2,610