FAIR VALUE (Tables)

3 Months Ended

Dec. 31, 2025

FAIR VALUE

Summary of certain financial instruments or assets on a recurring fair value basis


Recurring fair value measurements - December 31, 2025		Level 1			Level 2			Level 3
Financial assets and liabilities at fair value through FVTPL
Equity investment		$	—		$	—		$	488,781
Financial liabilities at fair value through FVTPL
Convertible debentures			—			—			13,020,932
Non financial assets at fair value through other comprehensive income
Cryptocurrencies			—			92,193,457			—
		$	—		$	92,193,457		$	13,509,713


Recurring fair value measurements - September 30, 2025		Level 1			Level 2			Level 3
Financial assets and liabilities at fair value through FVTPL
Equity investment		$	—		$	—		$	685,662
Financial liabilities at fair value through FVTPL
Convertible debentures			—			—			14,477,841
Non financial assets at fair value through other comprehensive income
Cryptocurrencies			—			126,529,342			—
		$	—		$	126,529,342		$	15,163,503

Summary of significant unobservable inputs used in the level 3 fair value measurements


								Unobservable
Description		Fair Value						Inputs		Range of Inputs
		December 31,			September 30,			December 31,		December 31,
		2025			2025			2025		2025
Investments		$	488,781		$	685,662		(a) and (b)		N/A
Convertible debentures		$	13,020,932		$	14,477,841		(c)		N/A