v3.26.1
PROPERTY, PLANT AND EQUIPMENT
 6 Months Ended
Jun. 30, 2026
Property, Plant, and Equipment [Abstract]  
PROPERTY, PLANT AND EQUIPMENT

6. PROPERTY, PLANT AND EQUIPMENT

 

The tables below set out costs and accumulated depreciation and amortization as at June 30, 2026, and December 31, 2025:

 

Cost 

Land and Buildings

$

  

Equipment

$

  

Furniture & Fixtures

$

  

Vehicles

$

  

Computer & Software

$

  

Total

$

 
Balance – December 31, 2024   3,068,950    6,583,695    225,877    521,222    609,267    11,009,011 
Additions   -    2,461,636    2,826    276,385    45,851    2,786,698 
Foreign currency translation   39,191    30,335    2,234    7,485    8,275    87,520 
Balance – December 31, 2025   3,108,141    9,075,666    230,937    805,092    663,393    13,883,229 
Additions   -    796,719    -    -    17,593    814,312 
Foreign currency translation   18,088    65,874    1,040    4,685    3,861    93,548 
Balance – June 30, 2026   3,126,229    9,938,259    231,977    809,777    684,847    14,791,089 

 

Accumulated Depreciation and Amortization  Land and Buildings   Equipment   Furniture & Fixtures   Vehicles   Computer & Software   Total 
Balance – December 31, 2024   283,400    1,644,614    34,579    224,352    333,661    2,520,606 
Depreciation during the period   100,514    1,494,323    28,066    166,145    279,773    2,068,821 
Foreign currency translation   4,703    (35,881)   631    4,657    7,278    (18,612)
Balance – December 31, 2025   388,617    3,103,056    63,276    395,154    620,712    4,570,815 
Depreciation during the period   56,812    987,843    11,391    86,048    15,209    1,157,303 
Foreign currency translation   3,608    36,281    516    4,338    3,921    48,664 
Balance – June 30, 2026   449,037    4,127,180    75,183    485,540    639,842    5,776,782 

 

Carrying Value  Land and Buildings   Equipment   Furniture & Fixtures   Vehicles   Computer & Software   Total 
Balance – December 31, 2025   2,719,524    5,972,610    167,661    409,938    42,681    9,312,414 
Balance – June 30, 2026   2,677,192    5,811,079    156,794    324,237    45,005    9,014,307 

 

 

 

Notes to the Unaudited Condensed Interim Consolidated Financial Statements

For the three and six months ended June 30, 2026 and 2025

(Expressed in Canadian dollars)