v3.26.3
Property and equipment and right-of-use assets
 9 Months Ended
Sep. 30, 2026
Property, plant and equipment [abstract]  
Property and equipment and right-of-use assets
11. Property and equipment and right-of-use assets
Lifezone’s property and equipment and right-of-use assets include buildings, transportation equipment, office and computer equipment, and laboratory and testing equipment.

Buildings Transportation equipment Office and computer
equipment 		Laboratory and testing
equipment 		Total Property and
equipment 		Right-of-use assets Total
$ $ $ $ $ $ $
Cost
As at January 1, 20251,880,133 197,524 982,107 4,291,785 7,351,549 2,359,362 9,710,911 
Additions- - 32,794 4,392 37,186 1,795,693 1,832,879 
Disposals- - (22,437)- (22,437)(737,042)(759,479)
Foreign exchange impact- - 36,374 329,243 365,617 101,390 467,007 
As at December 31, 20251,880,133 197,524 1,028,838 4,625,420 7,731,915 3,519,403 11,251,318 
Accumulated depreciation
As at January 1, 2025(358,879)(146,327)(337,090)(1,221,995)(2,064,291)(1,119,683)(3,183,974)
Disposals- - 18,355 - 18,355 618,135 636,490 
Charge(146,673)(28,235)(131,179)(959,950)(1,266,037)(821,835)(2,087,872)
Foreign exchange impact- - (36,054)(67,582)(103,636)(71,022)(174,658)
As at December 31, 2025(505,552)(174,562)(485,968)(2,249,527)(3,415,609)(1,394,405)(4,810,014)
Cost
As at January 1, 20261,880,133 197,524 1,028,838 4,625,420 7,731,915 3,519,403 11,251,318 
Additions- - 4,142 - 4,142 - 4,142 
Lease reassessments- - - - 548,615 548,615 
Foreign exchange impact- - 25,278 182,084 207,362 29,815 237,177 
As at September 30, 20261,880,133 197,524 1,058,258 4,807,504 7,943,419 4,097,833 12,041,252 
Accumulated depreciation
As at January 1, 2026(505,552)(174,562)(485,968)(2,249,527)(3,415,609)(1,394,405)(4,810,014)
Charge1(66,076)(12,271)(89,909)(780,294)(948,550)(759,196)(1,707,746)
Foreign exchange impact- - (61,522)(27,462)(88,984)(27,211)(116,195)
As at September 30, 2026(571,628)(186,833)(637,399)(3,057,283)(4,453,143)(2,180,812)(6,633,955)
Net book value:
As at December 31, 20251,374,581 22,962 542,870 2,375,893 4,316,306 2,124,998 6,441,304 
As at September 30, 20261,308,505 10,691 420,859 1,750,221 3,490,276 1,917,021 5,407,297 
1 Depreciation charge includes $635,762 of depreciation that has been capitalized to Exploration and Evaluation asset in the nine months ended September 30, 2026 (nine months ended September 30, 2025: $360,171)