| Schedule of Right-of-Use Assets |
The details of the right-of-use assets recognized as at June 30, 2026 are as follows: | | | Office
lease | | | Tower and Fiber
Infrastructure | | | Total | | | Balance, December 31, 2024 | | $ | – | | | $ | – | | | $ | – | | | Additions | | | 272,274 | | | | 64,530 | | | | 336,804 | | | Acquisition (note 4) | | | – | | | | 181,206 | | | | 181,206 | | | Amortization | | | (140,123 | ) | | | (13,582 | ) | | | (153,705 | ) | | Impairment loss | | | – | | | | (137,785 | ) | | | (137,785 | ) | | Movement in exchange rates | | | 3,987 | | | | (2,918 | ) | | | 1,069 | | | Balance, December 31, 2025 | | | 136,138 | | | | 91,451 | | | | 227,589 | | | Amortization | | | (68,069 | ) | | | (6,973 | ) | | | (75,042 | ) | | Movement in exchange rates | | | – | | | | 616 | | | | 616 | | | Balance, June 30, 2026 | | $ | 68,069 | | | $ | 85,094 | | | $ | 153,163 | |
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The details of the right-of-use assets recognized as at December 31, 2025 are as follows: | | | Office lease | | | Tower and Fiber
Infrastructure | | | Total | | | Balance, December 31, 2023 | | $ | 121,982 | | | $ | — | | | $ | 121,982 | | | Amortization | | | (118,049 | ) | | | — | | | | (118,049 | ) | | Movement in exchange rates | | | (3,933 | ) | | | — | | | | (3,933 | ) | | Balance, December 31, 2024 | | | — | | | | — | | | | — | | | Additions | | | 272,274 | | | | 64,530 | | | | 336,804 | | | Acquisition (note 4) | | | — | | | | 181,206 | | | | 181,206 | | | Amortization | | | (140,123 | ) | | | (13,582 | ) | | | (153,705 | ) | | Impairment loss | | | — | | | | (137,785 | ) | | | (137,785 | ) | | Movement in exchange rates | | | 3,987 | | | | (2,918 | ) | | | 1,069 | | | Balance, December 31, 2025 | | $ | 136,138 | | | $ | 91,451 | | | $ | 227,589 | |
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