INVESTMENTS IN ASSOCIATES (Tables)

12 Months Ended

Sep. 30, 2024

Disclosure of associates [abstract]

Disclosure of detailed information about carrying value of investments in associates

The carrying value of investments in associates consists of:

	ALPHA-CANNABIS PHARMA GMBH (3)			EVIANA HEALTH CORPORATION (4)			HYASYNTH BIOLOGICALS INC.			TOTAL
Participating share (1)	25.0		%	19.9		%	48.3		%
Balance, September 30, 2023	$	—		$	—		$	5,284		$	5,284
Share of net loss (2)	—			—			(511)			(511)
Impairment loss	—			—			(4,773)			(4,773)
Balance, September 30, 2024	$	—		$	—		$	—		$	—

(1) % Interest includes the potential ownership interest that could result from the conversion of debentures and exercise of warrants.

(2) The Company utilizes the most recently issued financial statements of its associates in its results with a two-month lag since the Company does not have the same reporting date as its associates (for the year ended September 30, 2024, the Company utilized its associates’ results for the year ended July 31, 2024).

(3) During the year ended August 31, 2021, the Company identified indicators of impairment with respect to its investment in ALPHA-CANNABIS PHARMA GMBH, resulting in impairment which reduced the carrying value of the investment to $nil.

(4) During the year ended August 31, 2020, the Company identified indicators of impairment with respect to its investment in Eviana Health Corporation, resulting in impairment which reduced the carrying value of the investment to $nil.