v3.26.1
Derivative Liabilities
6 Months Ended
Jun. 30, 2026
Derivative Liabilities [Abstract]  
Derivative liabilities
15.Derivative liabilities

 

Liability classified stock purchase warrants

 

As of June 30, 2026, the following liability classified stock purchase warrants were outstanding:

 

Outstanding   Expiry date  Weighted average
exercise price ($)
 
 5   April 27, 2027   236,619.43 
 1   November 21, 2028   470,400 
 6       275,582.86 

 

As of June 30, 2026 and December 31, 2025, the weighted average life of derivative liability classified stock purchase warrants outstanding was 1.09 and 1.66 years, respectively.

 

Embedded derivative liabilities

 

The Company determined that the conversion features embedded in the secured pre-paid purchase instruments issued in connection with the ELOC arrangements were required to be separated from the convertible debt host contracts and accounted for as derivative liabilities. The derivative liabilities were initially recognized at fair value and are remeasured at fair value at each reporting date, with changes in fair value recognized in the condensed consolidated statement of operations.

 

During the six months ended June 30, 2026, the Company recognized additional derivative liabilities of $3,724,376 (Note 14). In connection with share settlements during the period, the Company derecognized $2,696,926 of derivative liabilities, with the corresponding amounts recorded to common stock and additional paid-in capital. The derivative liabilities were remeasured at fair value as of June 30, 2026 using a binomial option pricing model. The net change in fair value recognized in the condensed consolidated statement of operations for the six months ended June 30, 2026 was a gain of $701,920.

The following table summarizes the activity in the Company’s embedded derivative liabilities during the six months ended June 30, 2026:

 

   Amount 
Balance, January 1, 2026  $418,412 
Addition   3,724,376 
Change in fair value   (701,920)
Derecognition upon settlement of convertible debt   (2,696,926)
Balance, June 30, 2026  $743,942