v3.26.1
Other payables
9 Months Ended
Jun. 30, 2026
Other payables  
Other payables

18. Other payables

 

Technology Partnerships Canada (“TPC”) projects are long-term (up to 30 years) commencing with an R&D phase, followed by a benefits phase – the period in which a product, or a technology, could generate revenue for the Company. In such cases, repayments would flow back to the program according to the terms and conditions of the Company’s contribution agreement.

 

In June 2018, the contribution agreement was amended and is included at its net present value in other payables. Further, in September 2024, the agreement was further amended with amended terms and conditions for the repayment of the debt with new payment schedule. Consequently, the old debt was de-recognized, and the new debt was recognized with first payment starting in July 2025 and final payment to be discharged in July 2031.

 

The following table represents changes in the debt for repayments to Industry Canada:

 

 

 

June 30,

2026

 

 

September 30,

2025

 

Opening balance

 

$332

 

 

 

379

 

Interest accretion

 

 

83

 

 

 

114

 

Foreign exchange gain / loss

 

 

(7)

 

 

(12)

Debt extinguishment

 

 

-

 

 

 

(149)

Ending balance

 

 

408

 

 

 

332

 

Less: current portion of the debt (included in trade and other payables)

 

 

(29)

 

 

(23)

Ending balance of long-term portion

 

$379

 

 

 

309

 

 

Following is the payment schedule for TPC:

 

Year

 

Amount ($)

 

2026

 

 

126

 

2027

 

 

126

 

2028

 

 

126

 

2029

 

 

126

 

2030

 

 

126

 

2031

 

 

126