ACQUISITION OF SUBSIDIARIES (Tables)

12 Months Ended

Sep. 30, 2025

Disclosure of detailed information about business combination [abstract]

Disclosure of detailed information about business combination [text block]

The following table summarizes management's recognition of assets acquired and liabilities assumed at the date of acquisition:

	FAIR VALUE ON ACQUISITION
Assets
Accounts and other receivable	$	21,618

Cash	5,055
Inventories	24,474
Property, plant and equipment	19,864
Right-of-use assets	5,744
Intangible assets	34,330
Prepaid expenses and deposits	1,338
Total assets	$	112,423
Liabilities
Accounts payable and accrued liabilities	27,708
Lease liability	5,681
Other liabilities	12,056
Loan payable	236
Deferred income taxes	9,837
Total liabilities	$	55,518
Total identifiable net assets at fair value	$	56,905
Consideration transferred
Cash consideration	$	52,171
Equity instruments (7,562,447 Common Shares)	39,121
Contingent consideration	4,472
Settlement of pre-acquisition relationship	(89)
Working capital adjustment	(541)
	$	95,134
Goodwill arising on acquisition	$	38,229

The following table summarizes management's provisional recognition of assets acquired and liabilities assumed at the date of acquisition:

	FAIR VALUE ON ACQUISITION
Assets
Accounts and other receivable	$	1,258
Cash	118
Inventories	1,134
Intangible assets	12,126
Prepaid expenses and deposits	13
Total assets	$	14,649
Liabilities
Accounts payable and accrued liabilities	$	1,097
Deferred income taxes	3,933
Total liabilities	$	5,030
Total identifiable net assets at fair value	$	9,619
Consideration transferred
Cash consideration	$	4,893
Contingent consideration	17,090
Deferred consideration	1,307
Working capital adjustment	624
	$	23,914
Goodwill arising on acquisition	$	14,295