XML 77 R25.htm IDEA: XBRL DOCUMENT
v3.25.2

Other payables | 9 Months Ended
--- | ---
Jun. 30, 2025
Other payables |
Other payables |
19. | Other payables
| Technology Partnerships Canada (“TPC”) projects are long-term (up to 30 years) commencing with an R&D phase, followed by a benefits phase – the period in which a product, or a technology, could generate revenue for the Company. In such cases, repayments would flow back to the program according to the terms and conditions of the Company’s contribution agreement. In June 2018, the contribution agreement was amended and is included at its net present value in other payables. Further, in September 2024, the agreement was further amended with amended terms and conditions for the repayment of the debt with new payment schedule. Consequently, the old debt was de-recognized and the new debt was recognized with first payment starting in July 2025 and final payment to be discharged in July 2031.
The following table represents changes in the debt for repayments to Industry Canada:
|  | June 30, 2025 |  |  | September 30, 2024 |
Opening balance |  |  | 379 |  |  |  | 984 |
Interest accretion |  |  | - |  |  |  | 490 |
Foreign exchange gain / loss |  |  | (9 | ) |  |  | - |
Debt extinguishment |  |  | - |  |  |  | (1,474 | )
Recognition of new debt |  |  | - |  |  |  | 370 |
Interest accretion on new debt |  |  | 99 |  |  |  | 9 |
Ending balance |  |  | 469 |  |  |  | 379 |
Less: current portion of the debt (included in Trade and other payables) |  |  | (44 | ) |  |  | (36 | )
Ending balance of long-term portion |  |  | 425 |  |  |  | 343 |
Following is the payment schedule for TPC:
Year |  | Amount |
2025 |  |  | 155 |
2026 |  |  | 132 |
2027 |  |  | 132 |
2028 |  |  | 132 |
2029 |  |  | 132 |
2030 |  |  | 132 |
2031 |  |  | 132 |

X
- Definition The disclosure of other liabilities. [Refer: Other liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfOtherLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration