Long-lived Assets, net

9 Months Ended

Sep. 30, 2025

Long lived Assets net [Abstract]

Long-lived Assets, net [Text Block]

7. Long-lived Assets, net

				September 30, 2025				December 31, 2024
		Cost		Accumulated depreciation		Net book value		Net book value
Land	$	1,514,176	$	-	$	1,514,176	$	1,465,060
Composting buildings		2,177,971		1,043,280		1,134,691		1,192,714
Gore cover system		1,011,382		789,139		222,243		288,427
Driveway and paving		332,932		214,186		118,746		134,221
	$	5,036,461	$	2,046,605	$	2,989,856	$	3,080,422

Depreciation for the three and nine-month periods ended September 30, 2025, is disclosed in cost of sales in the amount of $65,306 (C$89,952) and $193,002 (C$269,857) (2024-$69,957; C$95,457 and $226,694; C$308,358) respectively, and in office and administration in the amount of $nil (C$nil) and $nil (C$nil) (2024-$303; C$413 and $910; C$1,240) respectively, in the interim condensed consolidated statements of operations and comprehensive loss.

Long-lived Assets-held for sale

On July 28, 2024, the Company's real estate broker listed the Company's two properties located in Hamilton, Ontario, Canada, (the "Hamilton Facility") for sale. On the recommendation of the real estate broker, there was no selling price noted. When the listing expired on February 5, 2025, the Company extended the listing to March 31, 2025. The Company did not renew the listing once expired on March 31, 2025. On October 16, 2025, the Company received a conditional offer to purchase the Hamilton Facility in the form of an Agreement of Purchase and Sale (the "APS") directly from a buyer.

In accordance with ASC 205-20, a disposal of a component or a group of components should be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity's operations and financial results when a component of or group of components meets the initial criteria for classification of held for sale to be classified as held for sale. Per the initial criteria for classification of held for sale, a component or a group of components, or a business or nonprofit activity (the entity to be sold), should be classified as held for sale in the period in which all of the following criteria are met:

• Management, having the authority to approve the action, commits to a plan to sell the long-lived assets to be sold.

• The long-lived assets to be sold are available for immediate sale in their present condition subject only to terms that are usual and customary for sales of such long-lived assets to be sold.

• An active program to locate a buyer or buyers and other actions required to complete the plan to sell the long-lived assets to be sold have been initiated.

• The sale of the long-lived assets to be sold is probable (the future event or events are likely to occur), and transfer of the long-lived assets to be sold is expected to qualify for recognition as a completed sale, within one year, unless events or circumstances beyond an entity's control extend the period required to complete the sale as discussed below.

• The long-lived assets to be sold are being actively marketed for sale at a price that is reasonable in relation to its current fair value.

Actions required to complete the plan indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn.

On December 31, 2024, the Company recorded an impairment loss in the long-lived assets-held for sale, as a result of current market conditions.