v3.26.3
Financial Instruments (Tables)
6 Months Ended
Jun. 30, 2026
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