| Schedule of Information About the Assets and Liabilities |
Set out below is information about the assets and liabilities as at June 30, 2026 and December 31, 2025 and profit or loss from each segment for the six months ended June 30, 2026 and 2025: | | | As at June 30, 2026 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Reportable segment assets | | $ | 5,558,012 | | | $ | 335,128 | | | $ | – | | | $ | 541,035 | | | $ | 6,434,175 | | | Reportable segment liabilities | | | 2,106,935 | | | | 146,561 | | | | – | | | | 20,653,199 | | | | 22,906,695 | | | | | As at December 31, 2025 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Reportable segment assets | | $ | 3,831,917 | | | $ | 335,689 | | | $ | – | | | $ | 2,027,949 | | | $ | 6,195,555 | | | Reportable segment liabilities | | | 2,111,874 | | | | 150,358 | | | | – | | | | 15,923,760 | | | | 18,185,992 | | | | | For the six months ended June 30, 2026 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Revenues from external customers | | $ | 404,394 | | | $ | – | | | $ | – | | | $ | – | | | $ | 404,394 | | | Intersegment revenues | | | – | | | | – | | | | – | | | | – | | | | – | | | Other income (expense) | | | 204,810 | | | | – | | | | – | | | | (812,725 | ) | | | (607,915 | ) | | Finance income | | | (53,147 | ) | | | – | | | | – | | | | 53,147 | | | | – | | | Finance expense | | | (40,564 | ) | | | – | | | | – | | | | (779,563 | ) | | | (820,127 | ) | | Depreciation & amortization | | | 128,379 | | | | – | | | | – | | | | 82,789 | | | | 211,168 | | | Discontinued operations | | | – | | | | – | | | | – | | | | – | | | | – | | | Reportable segment loss | | | (164,992 | ) | | | (436 | ) | | | – | | | | (6,080,882 | ) | | | (6,246,310 | ) | | | | For the six months ended June 30, 2025 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Revenues from external customers | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | Intersegment revenues | | | – | | | | – | | | | – | | | | – | | | | – | | | Other income (expense) | | | – | | | | – | | | | 5,781 | | | | 60,315 | | | | 66,096 | | | Finance income | | | – | | | | – | | | | – | | | | 38,116 | | | | 38,116 | | | Finance expense | | | – | | | | – | | | | – | | | | (17,749 | ) | | | (17,749 | ) | | Depreciation & amortization | | | – | | | | – | | | | 926 | | | | 83,862 | | | | 84,788 | | | Discontinued operations | | | – | | | | (753,048 | ) | | | 10,911,606 | | | | (9,569,266 | ) | | | 589,292 | | | Reportable segment income (loss) | | | – | | | | 552,542 | | | | – | | | | (1,367,543 | ) | | | (815,001 | ) |
|
Set out below is information about the assets and liabilities as at December 31, 2025 and 2024 and profit or loss from each segment for the years ended December 31, 2025 and 2024: | | | As at December 31, 2025 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Reportable segment assets | | $ | 3,831,917 | | | $ | 335,689 | | | $ | — | | | $ | 2,027,949 | | | $ | 6,195,555 | | | Reportable segment liabilities | | | 2,111,874 | | | | 150,358 | | | | — | | | | 15,923,760 | | | | 18,185,992 | | | | | As at December 31, 2024 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Reportable segment assets | | $ | — | | | $ | 2,232,785 | | | $ | 1,052,080 | | | $ | 4,629,218 | | | $ | 7,914,083 | | | Reportable segment liabilities | | | — | | | | 133,163 | | | | 1,026,211 | | | | 2,478,171 | | | | 3,637,545 | | | | | For the year ended December 31, 2025 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Revenues from external customers | | $ | 258,075 | | | $ | — | | | $ | — | | | $ | — | | | $ | 258,075 | | | Intersegment revenues | | | — | | | | — | | | | — | | | | — | | | | — | | | Other income (expense) | | | (42,501,110 | ) | | | (2,158,885 | ) | | | — | | | | 3,201,579 | | | | (41,458,416 | | | Finance income | | | (92,457 | ) | | | — | | | | — | | | | 92,457 | | | | — | | | Finance expense | | | (28,742 | ) | | | — | | | | — | | | | (896,350 | ) | | | (925,092 | ) | | Depreciation & amortization | | | 264,532 | | | | — | | | | — | | | | 169,161 | | | | 433,693 | | | Discontinued operations | | | — | | | | — | | | | 10,911,606 | | | | (10,404,002 | ) | | | 507,604 | | | Reportable segment loss | | | (43,269,642 | ) | | | (2,170,333 | ) | | | — | | | | (1,419,336 | ) | | | (46,859,311 | ) | | | | For the year ended December 31, 2024 | | | Financial statement line item: | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Revenues from external customers | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Intersegment revenues | | | — | | | | — | | | | — | | | | — | | | | — | | | Other income (expense) | | | — | | | | (879,154 | ) | | | — | | | | 1,675,644 | | | | 796,490 | | | Finance income | | | — | | | | — | | | | — | | | | 2,953 | | | | 2,953 | | | Finance expense | | | — | | | | — | | | | — | | | | (81,083 | ) | | | (81,083 | ) | | Depreciation & amortization | | | — | | | | — | | | | — | | | | 137,271 | | | | 137,271 | | | Discontinued operations | | | — | | | | (827,620 | ) | | | 43,414 | | | | — | | | | (784,206 | ) | | Reportable segment income (loss) | | | — | | | | (206,397 | ) | | | 43,414 | | | | (3,933,046 | ) | | | (4,096,029 | ) |
|
| Schedule of Segment’s Revenues, Profit or Loss, Assets and Liabilities |
Set out below are reconciliations of each reportable segment’s revenues, profit or loss for the six months ended June 30, 2026 and 2025, and assets and liabilities as at June 30, 2026 and December 31, 2025: | | | For the six months ended June 30, 2026 | | | Revenues | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total revenues | | $ | 404,394 | | | $ | – | | | $ | – | | | $ | – | | | $ | 404,394 | | | Elimination of inter segment revenue | | | – | | | | – | | | | – | | | | – | | | | – | | | Total revenue | | $ | 404,394 | | | $ | – | | | $ | – | | | $ | – | | | $ | 404,394 | | | | | | For the six months ended June 30, 2025 | | | Revenues | | | Infrastructure | | | | Cultivation | | | | Distribution | | | | Corporate | | | | Total | | | Total revenues | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | Elimination of inter segment revenue | | | – | | | | – | | | | – | | | | – | | | | – | | | Total revenue | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | $ | – | | | | | For the six months ended June 30, 2026 | | | Loss | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total loss for reportable segments | | $ | (164,992 | ) | | $ | (436 | ) | | $ | – | | | $ | (6,080,882 | ) | | $ | (6,246,310 | ) | | Total loss on discontinued operations | | | – | | | | – | | | | – | | | | – | | | | – | | | Elimination of inter segment profit or loss | | | – | | | | – | | | | – | | | | – | | | | – | | | Loss before income tax expense | | $ | (164,992 | ) | | $ | (436 | ) | | $ | – | | | $ | (6,080,882 | ) | | $ | (6,246,310 | ) | | | | For the six months ended June 30, 2025 | | | Loss | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total loss for reportable segments | | $ | – | | | $ | 1,305,590 | | | $ | (10,911,606 | ) | | $ | 8,201,723 | | | $ | (1,404,293 | ) | | Total loss on discontinued operations | | | – | | | | (753,048 | ) | | | 10,911,606 | | | | (9,569,266 | ) | | | 589,292 | | | Elimination of inter segment profit or loss | | | – | | | | – | | | | – | | | | – | | | | – | | | Income (loss) before income tax expense | | $ | – | | | $ | 552,542 | | | $ | – | | | $ | (1,367,543 | ) | | $ | (815,001 | ) | | | | As at June 30, 2026 | | | Assets | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total assets for reportable segments | | $ | 5,558,012 | | | $ | 335,128 | | | $ | – | | | $ | 99,715,090 | | | $ | 105,608,230 | | | Elimination of inter segment assets | | | – | | | | – | | | | – | | | | (99,174,055 | ) | | | (99,174,055 | ) | | Segments’ assets | | $ | 5,558,012 | | | $ | 335,128 | | | $ | – | | | $ | 541,035 | | | $ | 6,434,175 | | | | | As at December 31, 2025 | | | Assets | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total assets for reportable segments | | $ | 3,831,917 | | | $ | 335,689 | | | $ | – | | | $ | 100,152,700 | | | $ | 104,320,306 | | | Elimination of inter segment assets | | | – | | | | – | | | | – | | | | (98,124,751 | ) | | | (98,124,751 | ) | | Segments’ assets | | $ | 3,831,917 | | | $ | 335,689 | | | $ | – | | | $ | 2,027,949 | | | $ | 6,195,555 | | | | | As at June 30, 2026 | | | Liabilities | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total liabilities for reportable segments | | $ | 14,661,404 | | | $ | 1,028,754 | | | $ | – | | | $ | 42,468,561 | | | $ | 58,158,719 | | | Elimination of inter segment liabilities | | | (12,554,469 | ) | | | (882,193 | ) | | | – | | | | (21,815,362 | ) | | | (35,252,024 | ) | | Entity’s liabilities | | $ | 2,106,935 | | | $ | 146,561 | | | $ | – | | | $ | 20,653,199 | | | $ | 22,906,695 | | | | | As at December 31, 2025 | | | Liabilities | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total liabilities for reportable segments | | $ | 12,841,578 | | | $ | 1,072,219 | | | $ | – | | | $ | 38,754,893 | | | $ | 52,668,690 | | | Elimination of inter segment liabilities | | | (10,729,704 | ) | | | (921,860 | ) | | | – | | | | (22,831,134 | ) | | | (34,482,698 | ) | | Entity’s liabilities | | $ | 2,111,874 | | | $ | 150,359 | | | $ | – | | | $ | 15,923,759 | | | $ | 18,185,992 | |
|
Set out below are reconciliations of each reportable segment’s revenues, profit or loss for the years ended December 31, 2025 and 2024, and assets and liabilities as at December 31, 2025 and 2024: | | | For the year ended December 31, 2025 | | | Revenues | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total revenues | | $ | 258,075 | | | $ | — | | | $ | — | | | $ | — | | | $ | 258,075 | | | Elimination of inter segment revenue | | | — | | | | — | | | | — | | | | — | | | | — | | | Total revenue | | $ | 258,075 | | | $ | — | | | $ | — | | | $ | — | | | $ | 258,075 | | | | | For the year ended December 31, 2024 | | | Revenues | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total revenues | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | Elimination of inter segment revenue | | | — | | | | — | | | | — | | | | — | | | | — | | | Total revenue | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | $ | — | | | | | For the year ended December 31, 2025 | | | Loss | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total loss for reportable segments | | $ | (43,269,642 | ) | | $ | (2,170,333 | ) | | $ | (10,911,606 | ) | | $ | 8,984,666 | | | $ | (47,366,915 | ) | | Total loss on discontinued operations | | | — | | | | — | | | | 10,911,606 | | | | (10,404,002 | ) | | | 507,604 | | | Elimination of inter segment profit or loss | | | — | | | | — | | | | — | | | | — | | | | — | | | Loss before income tax expense | | $ | (43,269,642 | ) | | $ | (2,170,333 | ) | | $ | — | | | $ | (1,419,336 | ) | | $ | (46,859,311 | ) | | | | For the year ended December 31, 2024 | | | Loss | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total loss for reportable segments | | $ | — | | | $ | 621,223 | | | $ | — | | | $ | (3,933,046 | ) | | $ | (3,311,823 | ) | | Total loss on discontinued operations | | | — | | | | (827,620 | ) | | | 43,414 | | | | — | | | | (784,206 | ) | | Elimination of inter segment profit or loss | | | — | | | | — | | | | — | | | | — | | | | — | | | Loss before income tax expense | | $ | — | | | $ | (206,397 | ) | | $ | 43,414 | | | $ | (3,933,046 | ) | | $ | (4,096,029 | ) | | | | As at December 31, 2025 | | | Assets | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total assets for reportable segments | | $ | 3,831,917 | | | $ | 335,689 | | | $ | — | | | $ | 100,152,700 | | | $ | 104,320,306 | | | Elimination of inter segment assets | | | — | | | | — | | | | — | | | | (98,124,751 | ) | | | (98,124,751 | ) | | Segments’ assets | | $ | 3,831,917 | | | $ | 335,689 | | | $ | — | | | $ | 2,027,949 | | | $ | 6,195,555 | | | | | As at December 31, 2024 | | | Assets | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total assets for reportable segments | | $ | — | | | $ | 2,232,785 | | | $ | 1,052,080 | | | $ | 50,488,643 | | | $ | 53,773,508 | | | Elimination of inter segment assets | | | — | | | | — | | | | — | | | | (45,859,425 | ) | | | (45,859,425 | ) | | Segments’ assets | | $ | — | | | $ | 2,232,785 | | | $ | 1,052,080 | | | $ | 4,629,218 | | | $ | 7,914,083 | | | | | As at December 31, 2025 | | | Liabilities | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total liabilities for reportable segments | | $ | 12,841,578 | | | $ | 1,072,219 | | | $ | — | | | $ | 38,754,893 | | | $ | 52,668,690 | | | Elimination of inter segment liabilities | | | (10,729,704 | ) | | | (921,860 | ) | | | — | | | | (22,831,134 | ) | | | (34,482,698 | ) | | Entity’s liabilities | | $ | 2,111,874 | | | $ | 150,359 | | | $ | — | | | $ | 15,923,759 | | | $ | 18,185,992 | | | | | As at December 31, 2024 | | | Liabilities | | Infrastructure | | | Cultivation | | | Distribution | | | Corporate | | | Total | | | Total liabilities for reportable segments | | $ | — | | | $ | 883,397 | | | $ | 11,169,051 | | | $ | 25,958,535 | | | $ | 38,010,983 | | | Elimination of inter segment liabilities | | | — | | | | (750,234 | ) | | | (10,142,840 | ) | | | (23,480,364 | ) | | | (34,373,438 | ) | | Entity’s liabilities | | $ | — | | | $ | 133,163 | | | $ | 1,026,211 | | | $ | 2,478,171 | | | $ | 3,637,545 | |
|