v3.26.1
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)
 6 Months Ended
Jun. 30, 2026
SCHEDULE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES

The carrying amounts of the Company’s financial assets and financial liabilities by category are as follows:

 

                 
June 30, 2026  Amortized cost   FVTPL   FVTOCI   Total 
   $   $   $   $ 
Financial assets                    
Cash and cash equivalents   50,398    -    -    50,398 
Marketable securities   -    -    22,421    22,421 
Trade and other receivables   21,037    44,440    -    65,477 
Financial assets   71,435    44,440    22,421    138,296 
Financial liabilities                    
Trade payables and accrued liabilities   46,219    -    -    46,219 
Consideration payable   -     35,066    -    35,066 
Loans payable   45,168    -    -    45,168 
Other liabilities   19,579    -    -    19,579 
Financial liabilities   110,966    35,066    -    146,032 
                     
December 31, 2025                    
Financial assets                    
Cash and cash equivalents   44,267    -    -    44,267 
Marketable securities   -    -    22,462    22,462 
Trade and other receivables   22,977    20,371    -    43,348 
Financial assets   67,244    20,371    22,462    110,077 
Financial liabilities                    
Trade payables and accrued liabilities   54,569    -    -    54,569 
Consideration payable   -    20,243    -    20,243 
Loans payable   51,986    -    -    51,986 
Other liabilities   23,598    -    -    23,598 
Financial liabilities   130,153    20,243    -    150,396 
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AND RECOGNIZED

The levels in the fair value hierarchy into which the Company’s financial assets and liabilities that are measured and recognized on the consolidated statements of financial position at fair value on a recurring basis were categorized as follows:

 

                         
   June 30, 2026   December 31, 2025 
   Level 1   Level 2   Level 3   Level 1   Level 2   Level 3 
   $   $   $   $   $   $ 
Assets                              
Marketable securities   22,421    -    -    22,462    -    - 
Trade and other receivables   -    44,440    -    -    20,371    - 
Assets   22,421    44,440    -    22,462    20,371    - 
                               
Liabilities                              
Consideration payable   -    -    35,066    -    -    20,243 
Liabilities   -    -    35,066    -    -    20,243 
SCHEDULE OF FINANCIAL ASSETS REPRESENT MAXIMUM CREDIT RISK

The following financial assets represent the maximum credit risk to the Company:

 

           
  

June 30,

2026

   December 31,
2025		 
   $   $ 
Cash and cash equivalents   50,398    44,267 
Marketable securities   22,421    22,462 
Trade and other receivables   97,544    43,348 
SCHEDULE OF CONTRACTUAL MATURITIES OF FINANCIAL LIABILITIES

SCHEDULE OF CONTRACTUAL MATURITIES OF FINANCIAL LIABILITIES

   <1
year		   1 – 2
years		   2 – 5
years		   >5
years		   Total 
   $   $   $   $   $ 
Trade payables and accrued liabilities   40,080    6,139    -    -    46,219 
Consideration payable – CVR & additional payments   7,458    11,586    18,756    6,170    43,970 
Loans payable   44,968    200    -    -    45,168 
Lease payments   39    35    35    -    109 
Maturities of financial liabilities   92,545    17,960    18,791    6,170    135,466 
SCHEDULE OF CURRENCY EXPOSURES

SCHEDULE OF CURRENCY EXPOSURES

   CAD   BOB   USD   MXN   Total 
   $   $   $   $   $ 
Financial assets                         
Cash and cash equivalents   1,213    7,212    41,090    883    50,398 
Marketable securities   -    -    22,421    -    22,421 
Trade and other receivables   98    6,980    58,154    245    65,477 
Financial assets   1,311    14,192    121,665    1,128    138,296 
                          
Financial liabilities                         
Trade payables and accrued liabilities   456    27,093    6,410    12,260    46,219 
Consideration payable   -    -    35,066    -    35,066 
Loans payable   -    45,168    -    -    45,168 
Other liabilities   -    9,828    7,590    2,161    19,579 
Financial liabilities   456    82,089    49,066    14,421    146,032 
Net financial assets (liabilities)   855    (67,897)   72,599    (13,293)   (7,736)