2. BASIS OF PREPARATION: Other Significant Judgments (Policies)	12 Months Ended
Dec. 31, 2025
Policies
Other Significant Judgments	*Other Significant Judgments* `−`The assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty; `−`the classification of financial instruments; `−`the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of accounts receivable; `−`the determination of whether a set of assets acquired, and liabilities assumed constitute a business; and `−`the determination of the functional currency of the company. `−`expected credit loss on accounts receivable the company applies IFRS 9 simplified approach to measuring expected credit losses on trade receivables and recognizes a lifetime ECL allowance from initial recognition, `−`changes in forecast performance or probability assessments underlying the earn-out measurement could result in a corresponding change in the fair value of the contingent consideration. `−`judgment in determining the grant date and service period for shares issued to directors and officers under IFRS 2. `−`judgment in assessing whether conversion options and warrants meet the fixed-for-fixed equity classification criteria under IAS 32. Features that do not meet equity classification are recognized as derivative financial liabilities and measured at fair value through profit or loss.

2. BASIS OF PREPARATION: Other Significant Judgments (Policies)

12 Months Ended

Dec. 31, 2025

Other Significant Judgments

−The assessment of the Company’s ability to continue as a going concern and whether there are events or conditions that may give rise to significant uncertainty;

−the classification of financial instruments;

−the assessment of revenue recognition using the five-step approach under IFRS 15 and the collectability of accounts receivable;

−the determination of whether a set of assets acquired, and liabilities assumed constitute a business; and

−the determination of the functional currency of the company.

−expected credit loss on accounts receivable the company applies IFRS 9 simplified approach to measuring expected credit losses on trade receivables and recognizes a lifetime ECL allowance from initial recognition,

−changes in forecast performance or probability assessments underlying the earn-out measurement could result in a corresponding change in the fair value of the contingent consideration.

−judgment in determining the grant date and service period for shares issued to directors and officers under IFRS 2.

−judgment in assessing whether conversion options and warrants meet the fixed-for-fixed equity classification criteria under IAS 32. Features that do not meet equity classification are recognized as derivative financial liabilities and measured at fair value through profit or loss.