| Schedule of Property, Plant and Equipment |
| Cost | | Land | | | Leasehold Improvements | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction- in-progress | | | Total | | | Balance, December 31, 2024 | | $ | 2,215,000 | | | $ | 136,661 | | | $ | 11,418 | | | $ | 4,939 | | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | $ | 2,368,018 | | | Acquisition (Note 4) | | | – | | | | – | | | | 3,765 | | | | 6,574 | | | | 534,284 | | | | 2,323,038 | | | | 423,505 | | | | 832,054 | | | | 4,123,220 | | | Additions | | | 150,000 | | | | – | | | | – | | | | – | | | | 1,076,062 | | | | 7,764 | | | | 230 | | | | – | | | | 1,234,056 | | | Impact of loss of control of Canmart | | | – | | | | (1,627 | ) | | | (8,405 | ) | | | (5,308 | ) | | | – | | | | – | | | | – | | | | – | | | | (15,340 | ) | | Impairment loss | | | (2,158,885 | ) | | | – | | | | (1,999 | ) | | | (3,931 | ) | | | (906,133 | ) | | | (1,324,749 | ) | | | (239,853 | ) | | | (466,648 | ) | | | (5,102,198 | ) | | Foreign exchange movements | | | 109,504 | | | | 6,660 | | | | 498 | | | | 412 | | | | (52,473 | ) | | | (15,848 | ) | | | (15,207 | ) | | | (19,913 | ) | | | 13,633 | | | Balance, December 31, 2025 | | | 315,619 | | | | 141,694 | | | | 5,277 | | | | 2,686 | | | | 651,740 | | | | 990,205 | | | | 168,675 | | | | 345,493 | | | | 2,621,389 | | | Additions | | | – | | | | – | | | | – | | | | – | | | | 929,600 | | | | 339,458 | | | | – | | | | – | | | | 1,269,058 | | | Foreign exchange movements | | | – | | | | (5,079 | ) | | | (56 | ) | | | 38 | | | | (3,412 | ) | | | 1,083 | | | | 3,309 | | | | 3,081 | | | | (1,036 | ) | | Balance, June 30, 2026 | | $ | 315,619 | | | $ | 136,615 | | | $ | 5,221 | | | $ | 2,724 | | | $ | 1,577,928 | | | $ | 1,330,746 | | | $ | 171,984 | | | $ | 348,574 | | | $ | 3,889,411 | | | Accumulated depreciation | | Land | | | Leasehold Improvements | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction -in-progress | | | Total | | | Balance, December 31, 2024 | | $ | – | | | $ | 18,625 | | | $ | 7,633 | | | $ | 2,578 | | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | $ | 28,836 | | | Depreciation | | | – | | | | 27,804 | | | | 1,583 | | | | 115 | | | | 124,721 | | | | 111,445 | | | | 14,320 | | | | – | | | | 279,988 | | | Depreciation – from discontinued operation | | | – | | | | 104 | | | | 309 | | | | 513 | | | | – | | | | – | | | | – | | | | – | | | | 926 | | | Impact of loss of control of Canmart | | | – | | | | (760 | ) | | | (8,204 | ) | | | (3,309 | ) | | | – | | | | – | | | | – | | | | – | | | | (12,273 | ) | | Foreign exchange movements | | | – | | | | 1,458 | | | | 431 | | | | 181 | | | | (38,637 | ) | | | (509 | ) | | | (4,843 | ) | | | – | | | | (41,919 | ) | | Balance, December 31, 2025 | | | – | | | | 47,231 | | | | 1,752 | | | | 78 | | | | 86,084 | | | | 110,936 | | | | 9,477 | | | | – | | | | 255,558 | | | Depreciation | | | – | | | | 14,094 | | | | 881 | | | | 64 | | | | 54,347 | | | | 64,600 | | | | 2,140 | | | | – | | | | 136,126 | | | Foreign exchange movements | | | – | | | | (2,125 | ) | | | (12 | ) | | | 14 | | | | 15,145 | | | | 436 | | | | 1,890 | | | | – | | | | 15,348 | | | Balance, June 30, 2026 | | $ | – | | | $ | 59,200 | | | $ | 2,621 | | | $ | 156 | | | $ | 155,576 | | | $ | 175,972 | | | $ | 13,507 | | | $ | – | | | $ | 407,032 | | | Net book value | | Land | | | Leasehold Improvements | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction -in-progress | | | Total | | | Balance, December 31, 2025 | | $ | 315,619 | | | $ | 94,463 | | | $ | 3,525 | | | $ | 2,608 | | | $ | 565,656 | | | $ | 879,269 | | | $ | 159,198 | | | $ | 345,493 | | | $ | 2,365,831 | | | Balance, June 30, 2026 | | $ | 315,619 | | | $ | 77,415 | | | $ | 2,600 | | | $ | 2,568 | | | $ | 1,422,352 | | | $ | 1,154,774 | | | $ | 158,477 | | | $ | 348,574 | | | $ | 3,482,379 | |
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| Cost | | Land | | | Plant and equipment | | | Leasehold Improvements | | | Motor Vehicles | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction -in-progress | | | Total | | | Balance, December 31, 2023 | | $ | 1,355,337 | | | $ | 12,502,023 | | | $ | 1,538 | | | $ | 32,716 | | | $ | 48,862 | | | $ | 134,956 | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | 14,075,432 | | | Additions | | | 1,950,000 | | | | — | | | | 141,806 | | | | — | | | | 3,776 | | | | 2,556 | | | | — | | | | — | | | | — | | | | — | | | | 2,098,138 | | | Impact of sale of RPK | | | (909,551 | ) | | | (12,148,749 | ) | | | — | | | | (28,983 | ) | | | (25,610 | ) | | | (126,346 | ) | | | — | | | | — | | | | — | | | | — | | | | (13,239,239 | ) | | Foreign exchange movements | | | (180,786 | ) | | | (353,274 | ) | | | (6,683 | ) | | | (3,733 | ) | | | (15,610 | ) | | | (6,227 | ) | | | — | | | | — | | | | — | | | | — | | | | (566,313 | ) | | Balance, December 31, 2024 | | | 2,215,000 | | | | — | | | | 136,661 | | | | — | | | | 11,418 | | | | 4,939 | | | | — | | | | — | | | | — | | | | — | | | | 2,368,018 | | | Acquisition (note 4) | | | — | | | | — | | | | — | | | | — | | | | 3,765 | | | | 6,574 | | | | 534,284 | | | | 2,323,038 | | | | 423,505 | | | | 832,054 | | | | 4,123,220 | | | Additions | | | 150,000 | | | | — | | | | — | | | | — | | | | — | | | | — | | | | 1,076,062 | | | | 7,764 | | | | 230 | | | | — | | | | 1,234,056 | | | Impact of loss of control of Canmart | | | — | | | | — | | | | (1,627 | ) | | | — | | | | (8,405 | ) | | | (5,308 | ) | | | — | | | | — | | | | — | | | | — | | | | (15,340 | ) | | Foreign exchange movements | | | 109,504 | | | | — | | | | 6,660 | | | | — | | | | 498 | | | | 412 | | | | (52,473 | ) | | | (15,848 | ) | | | (15,207 | ) | | | (19,913 | ) | | | 13,633 | | | Balance, December 31, 2025 | | $ | 2,474,504 | | | $ | — | | | $ | 141,694 | | | $ | — | | | $ | 7,276 | | | $ | 6,617 | | | $ | 1,557,873 | | | $ | 2,314,954 | | | $ | 408,528 | | | $ | 812,141 | | | $ | 7,723,587 | | | Accumulated depreciation | | Land | | | Plant and equipment | | | Leasehold Improvements | | | Motor Vehicles | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction -in-progress | | | Total | | | Balance, December 31, 2023 | | $ | — | | | $ | 2,723,166 | | | $ | 308 | | | $ | 21,364 | | | $ | 44,761 | | | $ | 38,570 | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | 2,828,169 | | | Depreciation | | | — | | | | — | | | | 18,907 | | | | — | | | | 315 | | | | — | | | | — | | | | — | | | | — | | | | — | | | | 19,222 | | | Depreciation – from discontinued operation | | | — | | | | 255,023 | | | | 309 | | | | 2,202 | | | | 3,253 | | | | 4,497 | | | | — | | | | — | | | | — | | | | — | | | | 265,284 | | | Impact of sale of RPK | | | — | | | | (2,662,688 | ) | | | — | | | | (19,866 | ) | | | (24,764 | ) | | | (34,669 | ) | | | — | | | | — | | | | — | | | | — | | | | (2,741,987 | ) | | Foreign exchange movements | | | — | | | | (315,501 | ) | | | (899 | ) | | | (3,700 | ) | | | (15,932 | ) | | | (5,820 | ) | | | — | | | | — | | | | — | | | | — | | | | (341,852 | ) | | Balance, December 31, 2024 | | | — | | | | — | | | | 18,625 | | | | — | | | | 7,633 | | | | 2,578 | | | | — | | | | — | | | | — | | | | — | | | | 28,836 | | | Depreciation | | | — | | | | — | | | | 27,804 | | | | — | | | | 1,583 | | | | 115 | | | | 124,721 | | | | 111,445 | | | | 14,320 | | | | — | | | | 279,988 | | | Depreciation – from discontinued operation | | | — | | | | — | | | | 104 | | | | — | | | | 309 | | | | 513 | | | | — | | | | — | | | | — | | | | — | | | | 926 | | | Impact of loss of control of Canmart | | | — | | | | — | | | | (760 | ) | | | — | | | | (8,204 | ) | | | (3,309 | ) | | | — | | | | — | | | | — | | | | — | | | | (12,273 | ) | | Foreign exchange movements | | | — | | | | — | | | | 1,458 | | | | — | | | | 431 | | | | 181 | | | | (38,637 | ) | | | (509 | ) | | | (4,843 | ) | | | — | | | | (41,919 | ) | | Balance, December 31, 2025 | | $ | — | | | $ | — | | | $ | 47,231 | | | $ | — | | | $ | 1,752 | | | $ | 78 | | | $ | 86,084 | | | $ | 110,936 | | | $ | 9,477 | | | $ | — | | | $ | 255,558 | | | Impairment | | Land | | | Plant and equipment | | | Leasehold Improvements | | | Motor Vehicles | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction- in-progress | | | Total | | | Balance, December 31, 2023 | | $ | 737,994 | | | $ | 7,902,730 | | | $ | — | | | $ | 9,174 | | | $ | 1,135 | | | $ | 76,998 | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | 8,728,031 | | | Impact of sale of RPK | | | (737,994 | ) | | | (7,902,730 | ) | | | — | | | | (9,174 | ) | | | (1,135 | ) | | | (76,998 | ) | | | — | | | | — | | | | — | | | | — | | | | (8,728,031 | ) | | Balance, December 31, 2024 | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | | — | | | Addition | | | 2,158,885 | | | | — | | | | — | | | | — | | | | 1,999 | | | | 3,931 | | | | 906,133 | | | | 1,324,749 | | | | 239,853 | | | | 466,648 | | | | 5,102,198 | | | Balance, December 31, 2025 | | $ | 2,158,885 | | | $ | — | | | $ | — | | | $ | — | | | $ | 1,999 | | | $ | 3,931 | | | $ | 906,133 | | | $ | 1,324,749 | | | $ | 239,853 | | | $ | 466,648 | | | $ | 5,102,198 | | | Net book value | | Land | | | Plant and equipment | | | Leasehold Improvements | | | Motor Vehicles | | | Computers | | | Furniture and fixtures | | | Fibre Optics Projects | | | Telecom Towers | | | Machinery & Sat. Equip | | | Construction -in-progress | | | Total | | | Balance, December 31, 2024 | | $ | 2,215,000 | | | $ | — | | | $ | 118,036 | | | $ | — | | | $ | 3,785 | | | $ | 2,361 | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | 2,339,182 | | | Balance, December 31, 2025 | | $ | 315,619 | | | $ | — | | | $ | 94,463 | | | $ | — | | | $ | 3,525 | | | $ | 2,608 | | | $ | 565,656 | | | $ | 879,269 | | | $ | 159,198 | | | $ | 345,493 | | | $ | 2,365,831 | |
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