v3.26.3
Financial Instruments (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Financial Instruments [Abstract]    
Schedule of Carrying Amounts and Fair Value of Financial Instruments

The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at June 30, 2026 and December 31, 2025:

 

          June 30, 2026     December 31, 2025  
Financial assets   Level     Carrying
amount		     Fair
value		     Carrying
amount		     Fair
value		  
Financial assets measured at amortised cost:         $     $     $     $  
Cash and cash held in trust     1       755,238       755,238       504,136       504,136  
Trade and other receivables     2       1,655,084       1,655,084       1,399,977       1,399,977  
                                         
Financial liabilities                                        
Financial liabilities measure at amortised cost:                                        
Trade and other payables     2       3,575,873       3,575,873       3,309,037       3,309,037  
Loans and borrowings     2       1,026,919       1,026,919       1,006,920       1,006,920  
Secured promissory notes     2       6,082,383       6,082,383       7,633,966       7,633,966  
Lease liabilities     2       317,543       317,543       396,121       396,121  
Due to related parties     2       759,995       759,995       640,546       640,546  
                                         
Financial liabilities measure at FVTPL:                                        
Convertible promissory notes     2       7,000,000       7,000,000       1,055,420       1,055,420  
Secured convertible debenture     2       4,143,982       4,143,982       4,143,982       4,143,982  

The following is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments as at December 31, 2025 and 2024:

 

        December 31, 2025     December 31, 2024  
Financial assets   Level   Carrying
amount		     Fair value     Carrying
amount		     Fair value  
Financial assets measured at amortised cost:                            
Cash and cash held in trust   1   $ 504,136     $ 504,136     $ 3,841,866     $ 3,841,866  
Trade and other receivables   2     1,399,977       1,399,977       370,537       370,537  
Loan receivable   2     —       —       955,022       955,022  
                                     
Financial liabilities                                    
Financial liabilities measure at amortised cost:                                    
Trade and other payables   2     3,309,037       3,309,037       2,982,499       2,982,499  
Loans and borrowings   2     1,006,920       1,006,920       352,814       352,814  
Secured promissory notes   2     7,633,966       7,633,966       —       —  
Lease liabilities   2     396,121       396,121       —       —  
Due to related parties   2     640,546       640,546       302,232       302,232  
                                     
Financial liabilities measure at FVTPL:                                    
Convertible promissory notes   2     1,055,420       1,055,420       —       —  
Secured convertible debenture   2     4,143,982       4,143,982       —       —