v3.26.3
Impairment of goodwill and long-lived assets (Tables)
 12 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
Schedule of goodwill and impairment loss
Cash Generating Unit  Acquisition Date  June 30, 2026   June 30, 2025   June 30, 2024 
OFIT GM  November 1, 2023  $-   $289   $3,522 
Impairment loss      -    (289)   (3,233)
OFIT RT  November 1, 2023   -    150    1,017 
Impairment loss      -    (150)   (867)
SFF (Restated – note 2(e)(ii))  July 8, 2024   1,643    19,421    - 
Impairment loss      -    (17,778)   - 
      $1,643   $1,643   $439 
Schedule of assumptions in estimating recoverable amounts

 

Cash Generating Unit  SFF 
Discount rate (pre-tax)   9.25%
Revenue equipment degradation rate   0.74%
Normal use life of assets   Remaining contract life of power purchase agreements 
Operating expense inflation   2.00%-3.50% 
 

Cash Generating Unit  OFIT GM   OFIT RT   SFF 
Discount rate (pre-tax)   13.50%   13.90%   9.18%
Revenue equipment degradation rate   0.55%   0.55%   0.74%
Normal use life of assets   Remaining contract life of power purchase agreements 
Operating expense inflation   2.00%   2.00%   2.00%
Schedule of cash generating unit

 

                               
SFF Cash Generating Units  Construction in progress   Intangible
assets		   Property, plant, and equipment   Other assets
/labilities		   Goodwill   Total 
Carrying value, June 30, 2026  $11,153   $16,701   $38,427   $(3,801)  $1,643   $64,123 
Impairment   (2,925)   (748)   (1,051)   -    -    (4,724)
Recoverable amount, June 30, 2026  $8,228   $15,953   $37,376   $(3,801)  $1,643   $59,399 
 
                          
SFF Cash Generating Units  Construction in progress   Intangible
assets		   Other net assets
(Restated – note 2(e)(ii))		   Goodwill
(Restated – note 2(e)(ii))		   Total 
Carrying value, July 9, 2024  $10,564   $20,920   $23,663   $19,421   $74,568 
Impairment   -    -    -    (17,778)   (17,778)
Recoverable amount, July 9, 2024  $10,564   $20,920   $23,663   $1,643   $56,790 

 

 
                          
OFIT GM Cash Generating Unit  Property,
plant, and
equipment		   Intangible
assets		   Other net
liabilities		   Goodwill   Total 
Carrying value, June 30, 2025  $1,913   $1,307   $(22)  $289   $3,487 
Impairment   (490)   (335)   -    (289)   (1,114)
Recoverable amount, June 30, 2025  $1,423   $972   $(22)  $-   $2,373 

 

                          
OFIT GM Cash Generating Unit  Property,
plant, and
equipment		   Intangible
assets		   Other net
assets		   Goodwill   Total 
Carrying value, June 30, 2024  $2,064   $1,423   $-   $3,522   $7,009 
Impairment   -    -    -    (3,233)   (3,233)
Recoverable amount, June 30, 2024  $2,064   $1,423   $-   $289   $3,776 

 

                          
OFIT RT Cash Generating Unit  Property,
plant, and
equipment		   Intangible
assets		   Other net
assets		   Goodwill   Total 
Carrying value, June 30, 2025  $826   $532   $25   $150   $1,533 
Impairment   (347)   (224)   -    (150)   (721)
Recoverable amount, June 30, 2025  $479   $308   $25   $-   $812 

 

 
                          
OFIT RT Cash Generating Unit  Property,
plant, and
equipment		   Intangible
assets		   Other net
assets		   Goodwill   Total 
Carrying value, June 30, 2024  $891   $579   $-   $1,017   $2,487 
Impairment   -    -    -    (867)   (867)
Recoverable amount, June 30, 2024  $891   $579   $-   $150   $1,620 

 

                          
SFF Cash Generating Units  Construction
in progress		   Intangible
assets		   Other net assets
(Restated – note 2(e)(ii))		   Goodwill
(Restated – note 2(e)(ii))		   Total 
Carrying value, June 30, 2025  $25,540   $19,611   $26,921   $1,643   $73,715 
Impairment   (3,908)   (1,624)   (5,229)   -    (10,761)
Recoverable amount, June 30, 2025  $21,632   $17,987   $21,692   $1,643   $62,954