v3.26.1
Convertible Debenture
6 Months Ended
Jun. 30, 2026
Convertible Debenture [Abstract]  
CONVERTIBLE DEBENTURE

NOTE 6: CONVERTIBLE DEBENTURE

 

On June 20, 2025, the Company finalized the terms of a convertible debenture with an existing shareholder in the amount of $150,000. The convertible debenture is non-interest bearing, with a two year maturity and is convertible into units at a price equal to the lower of $5 or at a 25% discount to the listing price, being the price of the Common Shares once listed on a North American stock exchange. Each unit will consist of one common share and one warrant, which warrants are exercisable into one common share for three years at a price of $5 per share.

 

As a result of the adoption of ASU 2020-06 in the year ended December 31, 2024, having determined that the conversion option was not required to be accounted for separately under ASC 815-15 and that there was no substantial premium in the issuance of the convertible debenture, the Company has recognized the proceeds allocated entirely to the convertible debenture.

 

The Company’s convertible debenture was converted into 50,000 Common Shares based on the lesser of $5 or 75% of the IPO price, which was $4.