XML 82 R44.htm IDEA: XBRL DOCUMENT v3.25.4
Equity-accounted Investments (Tables)
 12 Months Ended
Dec. 31, 2025
Interests In Other Entities [Abstract]  
Schedule of Interests in Other Entities
Investment in Weichai Ballard JVDecember 31,
2025		December 31,
2024
Beginning balance$8,238 $13,901 
Recognition (deferral) of 49% profit on inventory not yet sold to third party, net
757 (168)
Equity in loss(4,727)(4,941)
Cumulative translation adjustment due to foreign exchange366 (554)
Impairment charges on equity-accounted investment(4,634)— 
Ending balance$— $8,238 
The following tables summarize the financial information of Weichai Ballard JV as included in its own financial statements as of December 31, 2025 and 2024, adjusted for foreign exchange differences, the application of the Corporation's accounting policies, and the Corporation's incorporation costs.
December 31,
2025		December 31, 2024
Percentage ownership interest (49%)
Current assets$32,615 $40,993 
Non-current assets89 50 
Current liabilities(18,882)(18,398)
Net assets (100%)
13,822 22,645 
Corporation's share of net assets (49%)
6,773 11,096 
Incorporation costs324 324 
Elimination of unrealized profit on downstream sales, net of sale to third party(2,463)(3,182)
Impairment charges on equity-accounted investment(4,634)— 
Carrying amount of investment in Weichai Ballard JV$— $8,238 
December 31,December 31,
20252024
Revenue (100%)$3,559 $2,290 
Net loss (100%)9,646 10,084 
Corporation's share of net loss (49%)
$4,727 $4,941