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v3.26.1

Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2025
Disclosure of detailed information about property, plant and equipment [abstract] |
Schedule of property, plant and equipment |
|  | Leasehold improvements |  | Factory and factory equipment |  | Lab equipment |  | Total
Cost |  |  |  |  |  |  |  |
As at January 1, 2024 |  | $ | 1,765,777 |  |  | $ | 944,682 |  |  | $ | 930,726 |  |  | $ | 3,641,185 |
Additions |  | — |  |  | 525,889 |  |  | 80,407 |  |  | 606,296 |
Disposal |  | — |  |  | (205,488) |  |  | — |  |  | (205,488) |
Exchange adjustments |  | (57,859) |  |  | (30,937) |  |  | (30,492) |  |  | (119,288) |
As at December 31, 2024 |  | 1,707,918 |  |  | 1,234,146 |  |  | 980,641 |  |  | 3,922,705 |
Additions |  | 466,834 |  |  | 560,481 |  |  | 2,209,839 |  |  | 3,237,154 |
Disposal |  | — |  |  | — |  |  | (840,398) |  |  | (840,398) |
Exchange adjustments |  | 82,726 |  |  | 65,045 |  |  | 72,575 |  |  | 220,346 |
As at December 31, 2025 |  | $ | 2,257,478 |  |  | $ | 1,859,672 |  |  | $ | 2,422,657 |  |  | $ | 6,539,807 |
Depreciation |  |  |  |  |  |  |  |
As at January 1, 2024 |  | $ | 161,057 |  |  | $ | 31,489 |  |  | $ | 51,707 |  |  | $ | 244,253 |
Provided for the year |  | 624,593 |  |  | 194,088 |  |  | 852,588 |  |  | 1,671,269 |
Disposal |  | — |  |  | (44,522) |  |  | — |  |  | (44,522) |
Exchange adjustments |  | (5,244) |  |  | (1,024) |  |  | (1,648) |  |  | (7,916) |
As at December 31, 2024 |  | 780,406 |  |  | 180,031 |  |  | 902,647 |  |  | 1,863,084 |
Provided for the year |  | 787,062 |  |  | 290,111 |  |  | 121,347 |  |  | 1,198,520 |
Disposal |  | — |  |  | — |  |  | (840,398) |  |  | (840,398) |
Exchange adjustments |  | 51,342 |  |  | 14,406 |  |  | 20,776 |  |  | 86,524 |
As at December 31, 2025 |  | $ | 1,618,810 |  |  | $ | 484,548 |  |  | $ | 204,372 |  |  | $ | 2,307,730 |
Carrying values |  |  |  |  |  |  |  |
As at December 31, 2025 |  | $ | 638,668 |  |  | $ | 1,375,124 |  |  | $ | 2,218,285 |  |  | $ | 4,232,077 |
As at December 31, 2024 |  | $ | 927,512 |  |  | $ | 1,054,115 |  |  | $ | 77,994 |  |  | $ | 2,059,621 |
The above items of property, plant and equipment are depreciated using a straight-line method at the following rates per annum:
Leasehold improvement |  | Over the term of the lease
Factory and factory equipment |  | 20%
Lab equipment |  | 33%

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