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v3.25.1

Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
OPERATING ACTIVITIES |  |  |
Net loss | $ (56,695,823) | $ (20,267,365) | $ (21,036,690)
Adjustments for: |  |  |
Depreciation of property and equipment (Note 6) | 1,713,686 | 1,653,798 | 1,054,264
Amortization of patents and licenses (Note 7) | 92,344 | 87,761 | 80,246
Amortization of right of use asset (Note 8) | 214,165 | 180,602 | 158,648
Fair value adjustment to derivative warrant liability (Note 10) | 20,631,082 | 24,865 |
Non-cash interest (Notes 8) | 90,041 | 53,614 | 49,738
Stock-based compensation (Note 13) | 5,469,369 | 4,201,444 | 4,436,604
Non-cash operating costs | (18,766) |  | 40,029
Loss on acquisition of 24.8% of SPX | 6,852,687 |  |
Gain on contribution of intellectual property to joint venture (Note 5) |  | (1,031,807) | (1,746,987)
Share of loss in joint venture (Note 5) |  | 1,031,807 | 3,211,993
Forgiveness of covid-19 government support loans (Note 23) | (7,298) |  |
Total adjustments to reconcile profit (loss) | (21,658,513) | (14,065,281) | (13,752,155)
Net change in non-cash working capital accounts: |  |  |
Accounts receivable | (7,257) | 62,000 | (61,099)
Prepaid and other current assets | (1,659,615) | 126,936 | (356,199)
Accounts payable and accrued liabilities | 34,074 | (1,256,925) | 1,596,690
Contract liabilities |  | (274,192) | 246,853
Cash flows from operating activities | (23,291,311) | (15,407,462) | (12,325,910)
INVESTING ACTIVITIES |  |  |
Maturity (purchase) of short-term investments (Note 2) | (16,672,811) |  | 6,366,828
Purchase of property and equipment (Note 6) | (6,781,715) | (1,167,953) | (3,011,562)
Purchase of patents and licenses (Note 7) | (196,997) | (79,111) | (62,475)
Long term deposit (Note 15) | (107,890) |  |
Cash received on acquisition of remaining portion of SPX (Note 5) | 97,833 |  |
Cash flows from investing activities | (23,661,580) | (1,247,064) | 3,292,791
FINANCING ACTIVITIES |  |  |
Issue of common shares for cash, net of issue costs (Note 11) | 82,176,180 | 10,447,603 | 3,639,722
Payment of lease liability (Note 8) | (255,953) | (252,103) | (204,518)
Repayment of covid-19 government support loans (Note 23) | (21,894) |  |
Cash flows from financing activities | 81,898,333 | 10,195,500 | 3,435,204
Effect of exchange rate on cash | (820,752) | 248,250 | (114,015)
Net change in cash and cash equivalents | 34,124,690 | (6,210,776) | (5,711,930)
Cash and cash equivalents, beginning of year | 3,019,069 | 9,229,845 | 14,941,775
Cash and cash equivalents, end of year | 37,143,759 | 3,019,069 | 9,229,845
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING ACTIVITIES |  |  |
Purchase of property and equipment financed through accounts payable | $ 3,399,498 |  |

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- Definition The cash outflow for the purchases of long-term assets that the entity does not separately disclose in the same statement or note, classified as investing activities. [Refer: Assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The entity's share of the profit (loss) of associates and joint ventures accounted for using the equity method. [Refer: Total for all associates [member]; Investments accounted for using equity method; Total for all joint ventures [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_g&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_c&doctype=Standard -URIDate 2024-03-27 + Details
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