| INTANGIBLE ASSETS |
7.
INTANGIBLE ASSETS
The
Company’s intangible assets and their carrying amounts are detailed as follows:
Schedule of intangible assets and their carrying
value
| | |
2026-06-30 | |
| | |
Software | | |
Total | |
| | |
$ | | |
$ | |
| Gross carrying amount | |
| | |
| | |
| Balance as at December 31, 2025 | |
8,394,729 | | |
| 8,394,729 | |
| Additions | |
- | | |
| - | |
| Under development | |
139,406 | | |
| 139,406 | |
| Acquired | |
760 | | |
| 760 | |
| Balance as at June 30, 2026 | |
8,534,895 | | |
| 8,534,895 | |
| | |
| | |
| | |
| Amortization and impairment | |
| | |
| | |
| Balance as at December 31, 2025 | |
922,303 | | |
| 922,303 | |
| Amortization | |
240,062 | | |
| 240,062 | |
| Balance as at June 30, 2026 | |
1,162,365 | | |
| 1,162,365 | |
| Carrying amount as at June 30, 2026 | |
7,372,530 | | |
| 7,372,530 | |
| | |
December 31, 2025 | |
| | |
Software | | |
Trademarks | | |
Total | |
| | |
$ | | |
$ | | |
$ | |
| Gross carrying amount | |
| | |
| | | |
| | |
| Balance as at December 31, 2024 | |
8,160,650 | | |
| 44,244 | | |
| 8,204,894 | |
| Additions | |
- | | |
| - | | |
| - | |
| Under development | |
231,302 | | |
| — | | |
| 231,302 | |
| Acquired | |
2,777 | | |
| — | | |
| 2,777 | |
| Write-off | |
| | |
| (44,244 | ) | |
| (44,244 | ) |
| Balance as at December 31, 2025 | |
8,394,729 | | |
| - | | |
| 8,394,729 | |
| | |
| | |
| | | |
| | |
| Depreciation and impairment | |
| | |
| | | |
| | |
| Balance as at December 31, 2024 | |
872,162 | | |
| — | | |
| 872,162 | |
| Depreciation | |
50,141 | | |
| — | | |
| 50,141 | |
| Balance as at December 31, 2025 | |
922,303 | | |
| | | |
| 922,303 | |
| Carrying amount as at December 31, 2025 | |
7,472,426 | | |
| | | |
| 7,472,426 | |
|