v3.26.1
PROPERTY, PLANT AND EQUIPMENT
 9 Months Ended
Jun. 30, 2026
PROPERTY, PLANT AND EQUIPMENT

16.PROPERTY, PLANT AND EQUIPMENT

 

Property, plant and equipment is carried at cost less accumulated depreciation and impairment losses. Depreciation is recognized on a straight-line basis over estimated useful lives of 25 years for buildings and private utilities, 15 years for technology infrastructure, and 3 years for mining equipment. Land and construction in progress are not depreciated.

 

  

Land 

  

Buildings 

   Private utilities  

Technology 

infra-structure 

   Mining equipment   Construction in progress  

Total 

 
    $    $    $    $    $    $    $ 
COST                                   
Balance, September 30, 2025
   635,967    1,602,908    11,044,919    1,173,963    59,308,322    3,377,689    77,143,768 
Additions   1,716,743    336,095    260,450    16,105    1,078,962    3,475,733    6,884,088 
Disposals   —    —    —    —    (432,184)   —    (432,184)
Foreign currency translation effects   456,350    89,342    69,233    4,281    171,929    923,929    1,715,064 
Balance, March 31, 2026   2,809,060    2,028,345    11,374,602    1,194,349    60,127,029    7,777,351    85,310,736 
Additions, disposals, transfers and foreign currency translation effects, net   1,140,167    (29,703)   (28,295)   (956)   (1,189,330)   1,427,773    1,319,656 
Balance, June 30, 2026   3,949,227    1,998,642    11,346,307    1,193,393    58,937,699    9,205,124    86,630,392 
                                    
ACCUMULATED DEPRECIATION                                   
Balance, September 30, 2025   —    665,291    2,127,711    213,114    39,776,428    —    42,782,544 
Depreciation   —    47,471    359,923    38,403    4,364,792    —    4,810,589 
Foreign currency translation effects   —    4,494    34,072    3,635    413,190    —    455,391 
Balance, March 31, 2026   —    717,256    2,521,706    255,152    44,554,410    —    48,048,524 
Depreciation, disposals and foreign currency translation effects, net   —    21,174    136,281    20,371    1,308,456    —    1,486,282 
Balance, June 30, 2026   —    738,430    2,657,987    275,523    45,862,866    —    49,534,806 
ACCUMULATED IMPAIRMENT                                   
Balance, September 30, 2025   —    60    217,698    7,835    2,201,281    —    2,426,874 
Movements during the nine months ended June 30, 2026   —    —    —    —    —    —    — 
Balance, June 30, 2026   —    60    217,698    7,835    2,201,281    —    2,426,874 
NET CARRYING AMOUNT                                   
Balance, September 30, 2025   635,967    937,557    8,699,510    953,014    17,330,613    3,377,689    31,934,350 
Balance, March 31, 2026   2,809,060    1,311,029    8,635,198    931,362    13,371,338    7,777,351    34,835,338 
Balance, June 30, 2026   3,949,227    1,260,152    8,470,622    910,035    10,873,552    9,205,124    34,668,712 
Depreciation expense for the three months ended June 30, 2026   2,495,270                               
Loss on disposal of property, plant and equipment for the three months ended June 30, 2026   494,922