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1774 <p id="xdx_80F_ecustom--DisclosureOfNatureOfOperationsAndGoingConcernExplanatory_zQISDi7HFSRf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 56.7pt; text-align: justify; text-indent: -56.7pt">NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN Femto Technologies Inc. (Formerly known as BYND Cannasoft Enterprises Inc.) (the “Company” or “Femto”) is a Canadian company which was amalgamated under the Business Corporations Act (British Columbia) on March 29, 2021. The Company’s registered address is 2264 East 11th Avenue, Vancouver, Canada. The Company currently operates only in Israel and through its subsidiaries develops, markets and sells a proprietary client relationship management software known as “Benefit CRM” and in addition the Company has developed the Sensera device (formerly the EZ-G device), a unique, patent pending device that, combined with proprietary software (provisional application), regulates the flow of lubricants and oils into the soft tissues of the female sexual organs. On March 29, 2021, the Company completed the business combination transactions with BYND – Beyond Solutions Ltd. (“BYND”). As a result of the business combination transactions, BYND became a wholly owned subsidiary of the Company. This transaction is accounted for as a reverse asset acquisition of the Company by BYND (“RTO”). On March 29, 2021, BYND completed the share exchange agreement with B.Y.B.Y. As a result of the share exchange agreement, BYND holds <span id="xdx_90B_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20210329__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_ztmeU9y73r43" title="Ownership interest">74% ownership interest in B.Y.B.Y. One of the former shareholders holds the remaining <span id="xdx_906_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20210329__ifrs-full--BusinessCombinationsAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zDsqBviSxWe6" title="Ownership interest">26% ownership interest in B.Y.B.Y. in trust for BYND, for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights This transaction was accounted for as asset acquisition according to IFRS 2 Share-based Payment. On September 22, 2022, the Company and the former shareholder of Zigi Carmel Initiatives and Investments Ltd. (“ZC”) entered into a share exchange agreement, whereby the Company would acquire <span id="xdx_90F_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zUrAl7lonJ9i" title="Ownership interest">100% ownership interest in ZC from the former shareholder in exchange for <span id="xdx_90B_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zpKpk2UiExl7" title="Number of shares issued">7,920,000 subordinate voting shares (<span id="xdx_909_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_pid_uShares_c20220922__ifrs-full--BusinessCombinationsAxis__custom--ZigiCarmelInitiativesAndInvestmentsLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FormerShareholderMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ComponentsOfEquityAxis__custom--PostReverseSplitMember_ze0sKjLChpti" title="Number of shares issued">2,452 subordinate voting shares post reverse splits) of the Company. The share exchange agreement was executed and fully completed on September 22, 2022. Effective July 22, 2024, the Company changed its name to Femto Technologies Inc. Reverse stock splits On April 17, 2025, the Company announced a one (1) for five hundreds (500) reverse stock split of its outstanding subordinate voting shares that became effective on April 22, 2025. All shares, stock options, share purchase warrants, RSU’s and per share information in these consolidated financial statements have been restated to reflect the reverse stock splits on a retroactive basis. The Lion’s Roar Operation On February 28, 2026, after the reporting date, “The Lion’s Roar Operation” (the “Operation”) commenced, a joint military operation by the United States and Israel involving attacks in Iran. In response, Iran launched ballistic missiles and unmanned aerial vehicles (UAVs) toward Israel and certain states in the Persian Gulf region. These events have resulted in civilian casualties and property damage in Israel. Additionally, Hezbollah, a terrorist organization in Lebanon, joined the attacks against Israel and Israel has started military operations in Lebanon. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 1 – NATURE OF OPERATIONS AND GOING CONCERN (continued) Following the commencement of the Operation, Israel’s Home Front Command announced a “special home front situation” and updated safety guidelines that include, among other measures, restrictions on passenger flights, limitations on gatherings, broad reserve recruitment, and temporary closure of certain businesses, which has contributed to a partial reduction in economic activity. Since this is an event beyond the Company’s control and characterized by uncertainty, in particular as to when the Operation will end, as of the approval date of these consolidated financial statements, the Company is unable to predict the intensity of the impact of the Operation on the Company’s financial condition and the results of BYND operations. As of the date of approval of these consolidated financial statements, a ceasefire has been announced. While this development may contribute to a gradual easing of certain restrictions and a recovery in economic activity, significant uncertainty remains regarding the stability of the ceasefire and the potential for renewed escalation. Accordingly, the ultimate impact of the operation and related developments on the Company’s financial condition and results of operations remains uncertain, and the Company continues to monitor the situation closely. Going Concern During the six months ended June 30, 2026, the Company incurred a net loss of $1,749,549, generated negative cash flow from operating activities of $1,898,279 and an accumulated deficit of $61,729,681 as at June 30, 2026. On February 28, 2025, the Company completed the transactions contemplated under a securities purchase agreement (the “Purchase Agreement”) with institutional investors for the purchase and sale of subordinate voting shares and warrants at a price of US$4.17 per subordinate voting unit for total consideration of approximately US$17.0 million ($20,552,190 net). The Company plans to invest in marketing and sales efforts for the Sensera device, reduce expenses of research and development and maintain other expenditures at the same level compared to the year ended December 31, 2025. The Company has $13,002,242 in cash on hand and $12,052,688 in working capital and believes that it will be sufficient to meet its planned expenditures and to meet obligations for the foreseeable future.

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<p id="xdx_80F_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_z03CzgyPNn97" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS <p id="xdx_840_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zUSDh7LX9wB1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">a.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of presentation and statement of compliance</td></tr> </table> These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2025, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2025. <p id="xdx_841_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zpiUyrT4nsOb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of Consolidation</td></tr> </table> The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and <span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20260630__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zhb7sb05qfI4" title="Ownership interest">24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation. <p id="xdx_84E_eifrs-full--DisclosureOfAuthorisationOfFinancialStatementsExplanatory_zVIgq4W9o46b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">c.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of Measurement</td></tr> </table> The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information. <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_z5ImcNT7njI5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">d.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Currency of Operation and Currency of Presentation</td></tr> </table> The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is US dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate. <p id="xdx_84F_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_z74BDMlNvPn1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions</td></tr> </table> The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions (continued)</td></tr> </table> Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</td></tr> </table> FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the classification of financial instruments;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the determination of the functional currency of the company.</td></tr> </table>

<p id="xdx_840_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zUSDh7LX9wB1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">a.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of presentation and statement of compliance</td></tr> </table> These condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Issues Committee (“IFRIC”) applicable to the preparation of interim financial statements, including International Accounting Standard (“IAS”) 34 Interim Financial Reporting. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) The notes presented in these condensed consolidated interim financial statements include only significant events and transactions occurring since the Company’s last fiscal year end and they do not include all of the information required in the Company’s most recent annual consolidated financial statements. Except as noted below, these condensed consolidated interim financial statements follow the same accounting policies and methods of application as the Company’s annual financial statements and should be read in conjunction with the Company’s annual financial statements for the year ended December 31, 2025, which were prepared in accordance with IFRS as issued by IASB. There have been no significant changes in judgement or estimates from those disclosed in the consolidated financial statements for the year ended December 31, 2025.

<p id="xdx_841_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zpiUyrT4nsOb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of Consolidation</td></tr> </table> The condensed consolidated interim financial statements incorporate the financial statements of the Company and of its wholly owned subsidiaries, BYND, Zigi Carmel and B.Y.B.Y.. B.Y.B.Y is owned directly through BYND and <span id="xdx_90A_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20260630__ifrs-full--BusinessCombinationsAxis__custom--BeyondSolutionLtdMember__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember__ifrs-full--TypesOfContractsAxis__custom--ShareExchangeAgreementMember_zhb7sb05qfI4" title="Ownership interest">24% of the shares of B.Y.B.Y. are held by a related party in trust for the Company for the purpose to comply with Israeli Cannabis Laws regarding the ownership of medical cannabis license rights. A subsidiary is an entity over which the Company has control, directly or indirectly, where control is defined as the power to govern the financial and operating policies of an enterprise so as to obtain benefits from its activities. A subsidiary is consolidated from the date upon which control is acquired by the Company and all intercompany transactions and balances have been eliminated on consolidation.

0.24

<p id="xdx_84E_eifrs-full--DisclosureOfAuthorisationOfFinancialStatementsExplanatory_zVIgq4W9o46b" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">c.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Basis of Measurement</td></tr> </table> The condensed consolidated interim financial statements were prepared based on the historical costs, except for financial instruments classified as fair value through profit and loss (“FVTPL”) and assets or liabilities for employee benefits, which are stated at their fair value. In addition, these financial statements have been prepared using the accrual basis of accounting, except for cash flow information.

<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory_z5ImcNT7njI5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.25in; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">d.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Currency of Operation and Currency of Presentation</td></tr> </table> The condensed consolidated interim financial statements are presented in Canadian dollars. The functional currency of the Company is US dollars, and the functional currency of its subsidiaries is the New Israeli Shekel (“NIS”). NIS represents the main economic environment in which the subsidiaries operate.

<p id="xdx_84F_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_z74BDMlNvPn1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions</td></tr> </table> The preparation of these condensed consolidated interim financial statements in accordance with IFRS requires the Company to use judgment in applying its accounting policies and make estimates and assumptions about reported amounts at the date of the financial statements and in the future. The Company’s management reviews these estimates and underlying assumptions on an ongoing basis, based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to estimates are adjusted for prospectively in the period in which the estimates are revised. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions (continued)</td></tr> </table> Income taxes Provisions for income taxes are made using the best estimate of the amount expected to be paid based on a qualitative assessment of all relevant factors. The Company reviews the adequacy of these income tax provisions at the end of each reporting period. However, it is possible that at some future date an additional liability could result from audits by tax authorities. Where the final outcome of these tax-related matters is different from the amounts that were initially recorded, such differences will affect the tax provisions in the period in which such determination is made. Deferred tax assets are recognized when it is determined that the company is likely to recognize their recovery from the generation of taxable income. Useful lives of property and equipment Estimates of the useful lives of property and equipment are based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed annually and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence, and legal or other limits on the use of the relevant assets. In addition, the estimation of the useful lives of the relevant assets may be based on internal technical evaluation and experience with similar assets. It is possible, however, that future results of operations could be materially affected by changes in the estimates brought about by changes in the factors mentioned above. The amounts and timing of recorded expenses for any period would be affected by changes in these factors and circumstances. A reduction in the estimated useful lives of the equipment would increase the recorded expenses and decrease the non-current assets. Convertible debentures The identification of convertible note components is based on interpretations of the substance of the contractual arrangement and therefore requires judgement from management. The separation of the components affects the initial recognition of the convertible debenture at issuance and the subsequent recognition of interest on the liability component. The determination of the fair value of the liability is also based on a number of assumptions, including contractual future cash flows, discount rates and the presence of any derivative financial instruments. Other Significant Judgments The preparation of financial statements in accordance with IFRS requires the Company to make judgments, apart from those involving estimates, in applying accounting policies. The most significant judgments in applying the Company’s financial statements include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;</td></tr> </table> FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF ESTIMATES AND JUDGMENTS (continued) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">Significant estimates and assumptions (continued)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the classification of financial instruments;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of amounts receivable; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-bottom: 0pt; padding-left: 0pt">●</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-bottom: 0pt; padding-left: 0pt">the determination of the functional currency of the company.</td></tr> </table>

<p id="xdx_800_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zYHmfQeNumxc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 3 – OTHER RECEIVABLES SCHEDULE OF OTHER RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zazaEWnQt2V1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zKUGz4H1zwPh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxAdvancesCurrent_iI_maTRzIgy_zQgAUNrBF47c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Income tax advances</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,102</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">26,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentInterestReceivable_iI_maTRzIgy_zabDpBqX5Aq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Interest receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,927</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_maTRzIgy_zMstf0PVxgf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Due from shareholders</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,243</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,300</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherReceivables_iTI_mtTRzIgy_zEI3fPDKy7Qd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Other receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">154,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">528,991</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF OTHER RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zazaEWnQt2V1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zKUGz4H1zwPh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_ecustom--IncomeTaxAdvancesCurrent_iI_maTRzIgy_zQgAUNrBF47c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Income tax advances</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,102</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">26,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentInterestReceivable_iI_maTRzIgy_zabDpBqX5Aq5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Interest receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">142,162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,927</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentReceivablesDueFromRelatedParties_iI_maTRzIgy_zMstf0PVxgf3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Due from shareholders</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,243</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,300</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherReceivables_iTI_mtTRzIgy_zEI3fPDKy7Qd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Other receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">154,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">528,991</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 11102 26764

142162

500927

1243

1300

154507

528991

<p id="xdx_805_eifrs-full--DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_zGq7tuqgUtz8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 4 – EQUITY METHOD INVESTMENT On March 27, 2026, the Company entered into a share purchase agreement (the “Share Purchase Agreement”) with Gilad R.G. Planning and Implementation of Technologies and Software 2025 Ltd. (“Gilad”) and its shareholder (the “Vendor”), to acquire an equity interest in Gilad (the “Acquisition”) in order to strengthen the field of software services provided by Femto through its subsidiary, BYND – Beyond Solutions Ltd., and in order to remain relevant in light of the significant changes that the software field is undergoing due to the prevalence of artificial intelligence engines. Pursuant to the Acquisition, Femto acquired: 1. from Gilad, <span id="xdx_90C_ecustom--NumberOfPreviouslyUnissuedCommonShares_pid_uShares_c20260327__20260327__ifrs-full--BusinessCombinationsAxis__custom--GiladMember_zSYeQw0VMSs8" title="Number of previously unissued common shares">43 previously unissued common shares of Gilad (the “Gilad Shares”) for a total purchase price of US$1,000,000 which will be used to complete development and sales in accordance with a budget to be approved by the parties (the “Treasury Shares Purchase Price”), to be paid in four equal quarterly instalments of US$<span id="xdx_909_ecustom--EquityMethodInvestment_iI_uUSD_c20260327__ifrs-full--MeasurementAxis__custom--FourEqualQuarterlyInstalmentsMember__ifrs-full--BusinessCombinationsAxis__custom--GiladMember_zJ1Br6SMxmCk" title="Total purchase price">250,000; and 2. from the Vendor, 14 Gilad Shares in consideration for: a. the payment to the Vendor of the sum of US$250,000; and b. the issuance to the Vendor of 169,811 subordinate voting shares in the capital of Femto (the “Subordinate Voting Shares”) at deemed price of US$0.589 per Subordinate Voting Share (the “Payment Shares”), being the volume weighted daily average market price of the Subordinate Voting Shares for the 30 trading days preceding the date of the Share Purchase Agreement. Upon closing of the Acquisition on March 30, 2026, (the “Closing”), Femto held 40% of the issued and outstanding Gilad Shares. Management has determined that it has significant influence over Gilad and accordingly accounts for its investment under the equity method. As of June 30, 2026, the company owes US$750,000 to Gilad (three quarterly instalments of US$<span id="xdx_90B_ecustom--EquityMethodInvestment_iI_uUSD_c20260630__ifrs-full--MeasurementAxis__custom--ThreerEqualQuarterlyInstalmentsMember__ifrs-full--BusinessCombinationsAxis__custom--GiladMember_zhoJGXdfW4w8" title="Total purchase price">250,000). FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

43 1000000 250000 14 250000 169811 0.589

0.40

750000 250000

NOTE 5 – INTANGIBLE ASSETS The Company’s intangible assets relate to 2 patents pending for the Sensera device. The Patents include the fair value attributed to the Patents upon the acquisition of ZC of $42,768,000 as well as transaction and other costs in the amount of $193,382, for a total of $42,961,382. The Company considered indicators of impairment at December 31, 2025. The Company recorded impairment loss during the year ended December 31, 2025, for the patents pending since the recoverable amount is lower than the carrying amount. The recoverable amount of the CGU was determined using fair value less costs to sell based on a third-party valuation. The valuation used a market approach with Level 2 inputs, including recent comparable transactions and observable market data. Costs of disposal were estimated at 2% of fair value. <p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zFXZYRwhCZxj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Patents Pending</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid">Cost</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-left: 0pt">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z5z02gAa6tE1" style="width: 14%; text-align: right" title="Cost, beginning balance">81,238</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z3LTP4iwPyhd" style="width: 14%; text-align: right" title="Cost, beginning balance">25,262,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zY42p9Tiq4K7" style="width: 14%; text-align: right" title="Cost, beginning balance">25,344,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zkPvAV3U9XB6" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zcf01sVUh7zk" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zkr8RLtQreU1" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zAThqHftE9mh" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zr8NWaqZ46M5" style="text-align: right" title="Impairments">(5,462,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjD50H9rXXxc" style="text-align: right" title="Impairments">(5,462,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Translation differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zq0sHSyUM8L6" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zaQ0b5Va6Zz5" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zZAuCDknvPj2" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zoNeW9VMOp17" style="text-align: right" title="Cost, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zTgqyzj3Xbp2" style="text-align: right" title="Cost, beginning balance">19,800,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z1VheCFXcODc" style="text-align: right" title="Cost, beginning balance">19,882,005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_znVpDynGbE93" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zSygTMrx4ml" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zr5mKMOD1of5" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">Translation differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zzYrbszdCBOg" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zJhWmVtcWknl" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z7DPnEXmcnod" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zGOFIIlXskm9" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, ending balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zTANyZPlTxnh" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, beginning balance">19,800,767</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgXmHvlpNGy1" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, ending balance">19,882,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Balance, December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z1H1YyotgvD2" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0iwBrO9Jge1" style="text-align: right" title="Accumulated depreciation, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11edHe9Zn5g" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUnhhCynNln4" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zJbrQQeBHLzl" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrFD8esQ69Oc" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Translation differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z57jNzkf7ARk" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zXUwnzFSBSX1" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJMkkHnbKTig" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_ztHAWLPj9QFb" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zCqXLfsIIaHi" style="text-align: right" title="Accumulated depreciation, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z4gZOo5m4rfi" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUInlsAQhfDl" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zbc8T66eM2M9" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zGU8MbEV4tgl" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zbJrsdQ1hWxg" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, ending balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z7Js0b5j1ue5" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQXAO6501Gzb" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-left: 0pt">Net book value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt">At December 31, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zQYivNGMUOs7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zoS0TBqBIhEi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zcqnjc2JMUnd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt">At June 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUtv0zN2HiQi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zDVIIXnX9r84" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zf8F2u7SgX6f" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div>

42768000

193382

42961382 0.02

<p id="xdx_899_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zFXZYRwhCZxj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> SCHEDULE OF PATENTS INCLUDE THE FAIR VALUE ATTRIBUTED TO THE PATENTS UPON THE ACQUISITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Software</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Patents Pending</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid">Cost</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; padding-left: 0pt">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z5z02gAa6tE1" style="width: 14%; text-align: right" title="Cost, beginning balance">81,238</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z3LTP4iwPyhd" style="width: 14%; text-align: right" title="Cost, beginning balance">25,262,767</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zY42p9Tiq4K7" style="width: 14%; text-align: right" title="Cost, beginning balance">25,344,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zkPvAV3U9XB6" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zcf01sVUh7zk" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zkr8RLtQreU1" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Impairments</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zAThqHftE9mh" style="text-align: right" title="Impairments">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zr8NWaqZ46M5" style="text-align: right" title="Impairments">(5,462,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ImpairmentLossRecognisedInProfitOrLossImpairments_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zjD50H9rXXxc" style="text-align: right" title="Impairments">(5,462,000</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Translation differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zq0sHSyUM8L6" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zaQ0b5Va6Zz5" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zZAuCDknvPj2" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zoNeW9VMOp17" style="text-align: right" title="Cost, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zTgqyzj3Xbp2" style="text-align: right" title="Cost, beginning balance">19,800,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwillGross_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z1VheCFXcODc" style="text-align: right" title="Cost, beginning balance">19,882,005</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_znVpDynGbE93" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zSygTMrx4ml" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ImpairmentLossRecognisedInProfitOrLossAdditions_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zr5mKMOD1of5" style="text-align: right" title="Additions">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">Translation differences</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zzYrbszdCBOg" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zJhWmVtcWknl" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwillGrossTranslationDifferences_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z7DPnEXmcnod" style="text-align: right" title="Translation differences">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zGOFIIlXskm9" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, ending balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zTANyZPlTxnh" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, beginning balance">19,800,767</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwillGross_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zgXmHvlpNGy1" style="border-bottom: Black 1pt solid; text-align: right" title="Cost, ending balance">19,882,005</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left; padding-bottom: 1pt; padding-left: 0pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Balance, December 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z1H1YyotgvD2" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z0iwBrO9Jge1" style="text-align: right" title="Accumulated depreciation, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z11edHe9Zn5g" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUnhhCynNln4" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zJbrQQeBHLzl" style="text-align: right" title="Accumulated amortization, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zrFD8esQ69Oc" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Translation differences</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_z57jNzkf7ARk" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zXUwnzFSBSX1" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--AccumulatedAmortizationIntellectualPropertiesOfTranslationDifferences_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zJMkkHnbKTig" style="border-bottom: Black 1pt solid; text-align: right" title="Translation differences">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0pt">Balance, December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_ztHAWLPj9QFb" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zCqXLfsIIaHi" style="text-align: right" title="Accumulated depreciation, beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_z4gZOo5m4rfi" style="text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Depreciation</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUInlsAQhfDl" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zbc8T66eM2M9" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AccumulatedAmortizationIntellectualPropertiesOfDepreciation_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zGU8MbEV4tgl" style="text-align: right" title="Depreciation">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Balance, June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_982_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zbJrsdQ1hWxg" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, ending balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AccumulatedAmortizationIntellectualProperties_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_z7Js0b5j1ue5" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_985_ecustom--AccumulatedAmortizationIntellectualProperties_iS_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zQXAO6501Gzb" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation, beginning balance">81,238</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-left: 0pt">Net book value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt">At December 31, 2025</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_988_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zQYivNGMUOs7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_98D_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zoS0TBqBIhEi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_980_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zcqnjc2JMUnd" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt">At June 30, 2026</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_981_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ComputerSoftwareMember_zUtv0zN2HiQi" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">-</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td id="xdx_987_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PatentMember_zDVIIXnX9r84" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_98B_ecustom--IntangibleAssetsExcludingGoodwill_iE_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_zf8F2u7SgX6f" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Intangible assets, net book value">19,800,767</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

81238 25262767 25344005 -5462000 -5462000 81238 19800767 19882005 81238 19800767 19882005 81238 81238 81238 81238 81238 81238 19800767 19800767 19800767 19800767

<p id="xdx_806_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zECokNv4fkGk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 6 – TRADE PAYABLES AND ACCRUED LIABILITIES <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zIiHgnNCTFo6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_z140hEZW7Cr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zkUtSq2GOyp7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_msTAOCPzC7E_maTAOPzIkD_zrndN4q6jDLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Trades payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">226,315</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentValueAddedTaxPayables_iI_maTAOPzIkD_zobZPEBD7Tsk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">VAT, income and dividend taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_msTAOCPzC7E_maTAOPzIkD_ztptEzSo1w58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Salaries payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">91,613</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">82,772</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherPayables_iTI_mtTAOPzIkD_zYTQNAxkutE5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Trade payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">131,305</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">317,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutPayablesAndAccruedLiabilitiesExplanatory_zIiHgnNCTFo6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> SCHEDULE OF TRADE PAYABLES AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_z140hEZW7Cr9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zkUtSq2GOyp7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_msTAOCPzC7E_maTAOPzIkD_zrndN4q6jDLa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Trades payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">18,808</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">226,315</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CurrentValueAddedTaxPayables_iI_maTAOPzIkD_zobZPEBD7Tsk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">VAT, income and dividend taxes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,450</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_msTAOCPzC7E_maTAOPzIkD_ztptEzSo1w58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Salaries payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">91,613</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">82,772</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherPayables_iTI_mtTAOPzIkD_zYTQNAxkutE5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Trade payables and accrued liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">131,305</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">317,537</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

18808

226315

20884

8450

91613

82772

131305

317537

NOTE 7– RELATED PARTY TRANSACTIONS BALANCES Key management personnel include those persons having authority and responsibility for planning, directing and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of members of the Company’s Board of Directors and corporate officers. The remuneration of directors and key management personnel, not including normal employee compensation, made during the six months ended June 30, 2026, and the six months ended June 30, 2025, is set out below: SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260630_znvAdpLuv0v4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_zFGpyIk64so8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zWHZVVM9exaf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-left: 0pt">salary (cost of sales)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">56,937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">66,916</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ResearchAndDevelopmentMember_zo9ZrZBPeIKc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">consulting (research and development)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ProfessionalFeesMember_z0PlZM4zhvS" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">consulting (professional fees)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,222</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,637</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharebasedPayments_zjDJweVh6tIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">share based payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,004,876</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zxegHiWKt3G8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">salary (general and administrative expenses)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">783,370</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,384,027</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zXPQZPpB2or3" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">salary</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">783,370</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,384,027</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--EmployeeBenefitsExpense_iT_z6Aa4QZglkc9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,090,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,614,655</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As at June 30, 2026, $1,243 was owed from shareholders of the company (December 31, 2025– $1,300). Amounts owed were recorded in accounts receivable are non-interest bearing and unsecured. As at June 30, 2026, $151,910 was owed to directors of the Company (December 31, 2025– $113,892). Amounts due are non-interest bearing and unsecured.

SCHEDULE OF RELATED PARTY TRANSACTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260630_znvAdpLuv0v4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_zFGpyIk64so8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zWHZVVM9exaf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-left: 0pt">salary (cost of sales)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">56,937</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">66,916</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ServicesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ResearchAndDevelopmentMember_zo9ZrZBPeIKc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">consulting (research and development)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,262</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,199</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__custom--ProfessionalFeesMember_z0PlZM4zhvS" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">consulting (professional fees)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,222</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,637</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--SharebasedPayments_zjDJweVh6tIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">share based payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,004,876</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zxegHiWKt3G8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">salary (general and administrative expenses)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">783,370</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,384,027</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--WagesAndSalaries_hifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--SellingGeneralAndAdministrativeExpenseMember_zXPQZPpB2or3" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">salary</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">783,370</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,384,027</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--EmployeeBenefitsExpense_iT_z6Aa4QZglkc9" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,090,395</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,614,655</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

56937

66916

62262

63199

116222

95637

71604 2004876

783370

1384027

783370

1384027

1090395

3614655

1243

1300

151910

113892

<p id="xdx_801_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_z2q5fmOrAw7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">NOTE 8 – SHARE CAPITAL Authorized Unlimited number of subordinate voting shares without par value. Issued As at June 30, 2026, 1,037,774 subordinate voting shares were issued and outstanding. During the six months ended June 30, 2026 On March 30, 2026, the Company issued <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20260330__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--VendorMember_zcrLEvFrYXp7" title="Number of shares issued">169,811 subordinate voting shares to the Vendor (See note 4) On April 9, 2026, the Company issued <span id="xdx_900_eifrs-full--NumberOfInstrumentsOrInterestsIssuedOrIssuable_iI_uShares_c20260409__ifrs-full--CounterpartiesAxis__custom--DirectorsMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zxMso6CrhLwi" title="Number of shares issuance">6,852 subordinate voting shares to directors of the Company following the vesting of RSU’s. FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 8 – SHARE CAPITAL (continued) During the six months ended June 30, 2025 On January 3, 2025, the Company issued <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20250103__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zhWXclqkuoyi" title="Number of shares issued">2,767 subordinate voting shares (<span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20250103__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_zgJlRjMFhhta" title="Number of shares issued">6 subordinate voting shares post reverse split) following the exercise of B warrants. On January 6, 2025, the Company issued <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20250106__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zGzNZyZy8Dtd" title="Number of shares issued">8,808 subordinate voting shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20250106__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_zEStipuEBRy7" title="Number of shares issued">18 subordinate voting shares post reverse split) following the exercise of B warrants. On February 7, 2025, the Company issued <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20250207__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--DirectorsAndConsultantsMember_zJ5NNn5CjSV3" title="Number of shares issued">188,000 subordinate voting shares <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20250207__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--DirectorsAndConsultantsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_z9yLyAmXlPOa" title="Number of shares issued">(376 subordinate voting shares post reverse split) to directors and consultants of the Company following the vesting of RSU’s. On February 25, 2025, the Company issued <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_z3qWpYFSYdE1" title="Number of shares issued">4,000 subordinate voting shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_zewwGYtHXFmb" title="Number of shares issued">8 subordinate voting shares post reverse split) following the exercise of B warrants and <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsMember_zxXG7fBBSSCf" title="Number of shares issued">2,462 subordinate voting shares (<span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20250225__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_zYMqbwbS99y4" title="Number of shares issued">5 subordinate voting shares post reverse split) following the exercise of A warrants. On February 28, 2025, the Company announced the closing of a Private Placement with gross proceeds to the Company of approximately of $24,544,583 before deducting Agent placement commission and other expenses paid by the Company in the amount of $3,992,393, totaling in a net amount of $20,552,190. Pursuant to the Private Placement, The Company issued <span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20250228__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementsMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember_zTpdxhdF5TLi" title="Number of shares issued">2,065,120 subordinate voting shares (<span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20250228__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementsMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_zYgJPUGcq2el" title="Number of shares issued">4,130 subordinate voting shares post reverse split), <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20250228__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementsMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PreFundedWarrantsMember_zPYNSAtZMor4" title="Number of shares issued">2,011,616 Pre-Funded Warrants, <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20250228__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementsMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsMember_z6z9QkytiVug" title="Number of shares issued">4,076,736 series A warrants and <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_uShares_c20250228__ifrs-full--TypesOfContractsAxis__custom--PrivatePlacementsMember__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zPDSzufEJhE8" title="Number of shares issued">4,076,736 series B warrants. See note 10 for a discussion of the terms of the series A and B warrants. On April 21, 2025, the Company issued <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20250421__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--DirectorsMember_zYBRcln8yBw6">7,710 subordinate voting shares (<span id="xdx_903_eifrs-full--NumberOfSharesIssued_iI_c20250421__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--DirectorsMember__ifrs-full--ReclassifiedItemsAxis__custom--PostReverseSplitMember_z8bM3oCdoOS5">15 subordinate voting shares post reverse split) to directors following the vesting of RSU’s. On April 22, 2025, the Company issued <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_c20250422__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--CEOMember_zWE84Bp4l205" title="Number of shares issued">70,073 subordinate voting shares to its C.E.O. On April 25, 2025, the Company issued <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_c20250425__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--CounterpartiesAxis__custom--DirectorsAndConsultantsMember_zKLh6jZQLjXi">131,800 subordinate voting shares to directors and consultants following the vesting of RSU’s. From April 10, 2025 and until April 24, 2025, the Company issued <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20250424__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember__ifrs-full--ClassesOfShareCapitalAxis__custom--PreFundedWarrantsAndSeriesBWarrantsMember_zmLkv2t1Ubyd">652,767 subordinate voting shares following the exercise of Pre-Funded Warrants and Series B Warrants that were exercised in alternative cashless method. During the six-month period ended June 30, 2025, the Company repurchased <span id="xdx_906_ecustom--NumberOfSharesRepurchased_pid_uShares_c20250101__20250630__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember_z23fgc2dCCV" title="Number of shares repurchased">19,747 subordinate voting shares for $<span id="xdx_908_eifrs-full--IncreaseDecreaseThroughTreasuryShareTransactions_pid_c20250101__20250630__ifrs-full--ComponentsOfEquityAxis__custom--SubordinateVotingSharesMember_z9gVgdGhdaNj" title="Value of shares repurchased">127,785 and returned them to treasury. Stock options The Company has a stock option plan to grant incentive stock options to directors, officers, employees and consultants. Under the plan, the aggregate number of subordinate voting shares that may be subject to option at any one time may not exceed 30% of the issued subordinate voting shares of the Company as of that date, including options granted prior to the adoption of the plan. The exercise price of these options is not less than the Company’s closing market price on the day prior to the grant of the options. Options granted may not exceed a term of ten years. As of June 30, 2026, and 2025 there were no stock options outstanding.

1037774

169811

6852

2767

8808

188000

-376

4000

2462

24544583

3992393

20552190

2065120

4130

2011616

4076736

7710

70073

131800

652767

19747

127785

may not exceed a term of ten years

NOTE 9 – REVENUE AND DEFERRED REVENUE SCHEDULE OF REVENUE FROM SOURCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260101__20260630_zsM9pTo6JLb1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zik7pBBVlyJ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareDevelopmentRevenueMember_zUtlDtPVHbGh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Software development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">328,221</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">273,110</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SenseraDevicesAndCapsulesMember_zEE99jUxUVM6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Sensera devices and capsules</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareLicensingRevenueMember_zdpFv4XD6r8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Software license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareSupportRevenueMember_zs8DBe4zuxh6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">Software supports</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,355</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CloudHostingRevenueMember_zs7hOGunMwKa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Cloud hosting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherRevenue_z40okO6W5Wz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,254</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,679</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_zXZeAOTTX5s" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"> Revenue </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">488,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">407,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> FEMTO TECHNOLOGIES INC. Notes to the Condensed Consolidated Interim Financial Statements For the six months ended June 30, 2026 (Expressed in Canadian dollars) (Unaudited) <div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1pt solid; font-size: 1pt"> </div></div> NOTE 9 – REVENUE AND DEFERRED REVENUE (continued) The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zXaQhrkRB0t4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20250630_zJY962Fssdt2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredOverTimeMember_zi6j9XtI0lD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Revenue recognized over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">393,694</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">328,193</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredAtPointInTimeMember_zJxOsVAv4CCd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Revenue recognized at a point of time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">94,711</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">79,728</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zdwfFN58LuEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">488,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">407,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: SCHEDULE OF DEFERRED REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Deferred revenue, beginning</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--ContractLiabilities_iS_c20260101__20260630_zvjUCnrr2t32" style="width: 16%; text-align: right" title="Deferred revenue, beginning">145,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--ContractLiabilities_iS_c20250101__20251231_zkmywt9S5Ynj" style="width: 16%; text-align: right" title="Deferred revenue, beginning">140,088</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Customer payments received attributable to contract liabilities for unearned revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ReceivablesFromContractsWithCustomer_c20260101__20260630_zscvtXvLw27i" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">19,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ReceivablesFromContractsWithCustomer_c20250101__20251231_zUXveJ5XO8c" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">182,653</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Revenue recognized from fulfilling contract liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--RevenueReconizedFromContractLiabilities_c20260101__20260630_z4H0ikHVnXRa" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">(69,107</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RevenueReconizedFromContractLiabilities_c20250101__20251231_zCDKSpp7Sda3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">(177,337</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Deferred revenue, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--ContractLiabilities_iE_c20260101__20260630_zHnDlKAqYRqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">95,354</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eifrs-full--ContractLiabilities_iE_c20250101__20251231_zr0LnTgchNpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">145,404</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company derives significant revenues from one customer, which exceeds 10% of total revenues. Revenues earned from that customer were 78% of total revenues for the period ended June 30, 2026 Six months ended June 30, 2025 – 64%)

SCHEDULE OF REVENUE FROM SOURCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260101__20260630_zsM9pTo6JLb1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zik7pBBVlyJ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareDevelopmentRevenueMember_zUtlDtPVHbGh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Software development</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">328,221</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">273,110</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SenseraDevicesAndCapsulesMember_zEE99jUxUVM6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Sensera devices and capsules</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareLicensingRevenueMember_zdpFv4XD6r8d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Software license</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,859</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SoftwareSupportRevenueMember_zs8DBe4zuxh6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 0pt">Software supports</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,718</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,355</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CloudHostingRevenueMember_zs7hOGunMwKa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 0pt">Cloud hosting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,501</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OtherRevenue_z40okO6W5Wz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 0pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,254</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,679</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_zXZeAOTTX5s" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt"> Revenue </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">488,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">407,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

328221

273110

3852

90859

79728

31718

27355

30501

24049

3254

3679

488405

407921

The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15: SCHEDULE OF REVENUE UNDER TIMING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zXaQhrkRB0t4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20250630_zJY962Fssdt2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredOverTimeMember_zi6j9XtI0lD3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Revenue recognized over time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">393,694</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">328,193</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__custom--RevenueTransferredAtPointInTimeMember_zJxOsVAv4CCd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Revenue recognized at a point of time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">94,711</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">79,728</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zdwfFN58LuEj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">488,405</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">407,921</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

393694

328193

94711

79728

488405

407921

Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows: SCHEDULE OF DEFERRED REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Deferred revenue, beginning</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--ContractLiabilities_iS_c20260101__20260630_zvjUCnrr2t32" style="width: 16%; text-align: right" title="Deferred revenue, beginning">145,404</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eifrs-full--ContractLiabilities_iS_c20250101__20251231_zkmywt9S5Ynj" style="width: 16%; text-align: right" title="Deferred revenue, beginning">140,088</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Customer payments received attributable to contract liabilities for unearned revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ReceivablesFromContractsWithCustomer_c20260101__20260630_zscvtXvLw27i" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">19,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ReceivablesFromContractsWithCustomer_c20250101__20251231_zUXveJ5XO8c" style="text-align: right" title="Customer payments received attributable to contract liabilities for unearned revenue">182,653</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0pt">Revenue recognized from fulfilling contract liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--RevenueReconizedFromContractLiabilities_c20260101__20260630_z4H0ikHVnXRa" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">(69,107</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--RevenueReconizedFromContractLiabilities_c20250101__20251231_zCDKSpp7Sda3" style="border-bottom: Black 1pt solid; text-align: right" title="Revenue recognized from fulfilling contract liabilities">(177,337</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Deferred revenue, ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--ContractLiabilities_iE_c20260101__20260630_zHnDlKAqYRqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">95,354</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eifrs-full--ContractLiabilities_iE_c20250101__20251231_zr0LnTgchNpc" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred revenue, ending">145,404</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

145404

140088

19057 182653 -69107 -177337

95354

145404

0.78

0.64

NOTE 10 – COST OF REVENUE <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_z8gO8vGq6RSj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_zQTMfT26yHAb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_z7nKe6iOasn6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--WagesAndSalaries_maCOSz6q0_zXmahJOWnPV2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">301,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,043</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SenseraCosts_maCOSz6q0_zh7nB3Ja4uI7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Sensera costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractorsExpenseRecovery_maCOSz6q0_zCXP0V860cB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,174</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SoftwareAndOther_maCOSz6q0_zEstaUylucIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Software and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,173</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DepreciationAndAmortisationExpense_maCOSz6q0_zzPv7jWL0kG3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,122</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">818</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CostOfSales_iT_mtCOSz6q0_zv0wvHD7a1Ji" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Cost of revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">400,048</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">373,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutCostOfSalesExplanatory_z8gO8vGq6RSj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Cost of revenue incurred are comprised of the following: SCHEDULE OF COST OF REVENUE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_zQTMfT26yHAb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630_z7nKe6iOasn6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--WagesAndSalaries_maCOSz6q0_zXmahJOWnPV2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-left: 0pt">Salaries and benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">301,851</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">316,043</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SenseraCosts_maCOSz6q0_zh7nB3Ja4uI7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Sensera costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--SubcontractorsExpenseRecovery_maCOSz6q0_zCXP0V860cB6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 0pt">Subcontractors</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,174</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--SoftwareAndOther_maCOSz6q0_zEstaUylucIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0pt">Software and other</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,173</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DepreciationAndAmortisationExpense_maCOSz6q0_zzPv7jWL0kG3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 0pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,122</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">818</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CostOfSales_iT_mtCOSz6q0_zv0wvHD7a1Ji" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 0pt">Cost of revenue</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">400,048</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">373,208</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

301851

316043

75851 40174 21224 16173

1122

818

400048

373208

Adjusted to reflect one (1) for five hundreds (500) reverse stock split in April 2025 (see Note 1) Adjusted to reflect one (1) for five hundreds (500) reverse stock split in April 2025 (see Note 1)