| Schedule of Intangible Assets and Goodwill |
| Cost: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2024 | | $ | – | | | $ | 15,827 | | | $ | – | | | $ | 15,827 | | | Acquisition (note 4) | | | – | | | | – | | | | 39,572,129 | | | | 39,572,129 | | | Impact on loss of control of Canmart | | | – | | | | (17,009 | ) | | | – | | | | (17,009 | ) | | Movement in exchange rates | | | – | | | | 1,182 | | | | – | | | | 1,182 | | | Balance, December 31, 2025 | | $ | – | | | $ | – | | | $ | 39,572,129 | | | $ | 39,572,129 | | | Accumulated amortization: | | | Software | | | | Licences | | | | Goodwill | | | | Total | | | Balance, December 31, 2024 and 2025 | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | Impairment: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2024 | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | Addition | | | – | | | | – | | | | 39,572,129 | | | | 39,572,129 | | | Balance, December 31, 2025 | | $ | – | | | $ | – | | | $ | 39,572,129 | | | $ | 39,572,129 | | | Net book value | | | Software | | | | Licences | | | | Goodwill | | | | Total | | | Balance, December 31, 2025 | | $ | – | | | $ | – | | | $ | – | | | $ | – | |
|
| Cost: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2023 | | $ | 19,554 | | | $ | 24,664,298 | | | $ | — | | | $ | 24,683,852 | | | Impact of sale of RPK | | | (18,663 | ) | | | (24,648,225 | ) | | | — | | | | (24,666,888 | ) | | Movement in exchange rates | | | (891 | ) | | | (246 | ) | | | — | | | | (1,137 | ) | | Balance, December 31, 2024 | | | — | | | | 15,827 | | | | — | | | | 15,827 | | | Acquisition (note 4) | | | — | | | | — | | | | 39,572,129 | | | | 39,572,129 | | | Impact on loss of control of Canmart | | | — | | | | (17,009 | ) | | | — | | | | (17,009 | ) | | Movement in exchange rates | | | — | | | | 1,182 | | | | — | | | | 1,182 | | | Balance, December 31, 2025 | | $ | — | | | $ | — | | | $ | 39,572,129 | | | $ | 39,572,129 | | | Accumulated amortization: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2023 | | $ | 16,992 | | | $ | 4,929,645 | | | $ | — | | | $ | 4,946,637 | | | Amortization | | | — | | | | — | | | | — | | | | — | | | Impact of sale of RPK | | | (16,593 | ) | | | (4,929,645 | ) | | | — | | | | (4,946,238 | ) | | Movement in exchange rates | | | (399 | ) | | | — | | | | — | | | | (399 | ) | | Balance, December 31, 2024 and 2025 | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Impairment: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2023 | | $ | 2,070 | | | $ | 15,935,463 | | | $ | — | | | $ | 15,937,533 | | | Impact of sale of RPK | | | (2,070 | ) | | | (15,935,463 | ) | | | — | | | | (15,937,533 | ) | | Balance, December 31, 2024 | | | — | | | | | | | | — | | | | — | | | Addition | | | — | | | | — | | | | 39,572,129 | | | | 39,572,129 | | | Balance, December 31, 2025 | | $ | — | | | $ | — | | | $ | 39,572,129 | | | $ | 39,572,129 | | | Net book value: | | Software | | | Licences | | | Goodwill | | | Total | | | Balance, December 31, 2024 | | $ | — | | | $ | 15,827 | | | $ | — | | | $ | 15,827 | | | Balance, December 31, 2025 | | $ | — | | | $ | — | | | $ | — | | | $ | — | |
|