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v3.26.1

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | $ 268 |
Property and equipment, ending balance | 165 | $ 268
Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 1,410 | 1,392
Additions |  | 21
Currency translation adjustments | 202 | (3)
Property and equipment, ending balance | 1,612 | 1,410
Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 1,142 | 981
Depreciation | 140 | 163
Currency translation adjustments | 165 | (2)
Property and equipment, ending balance | 1,447 | 1,142
Leasehold improvements [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 43 |
Property and equipment, ending balance | 38 | 43
Leasehold improvements [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 76 | 75
Additions |  |
Currency translation adjustments | 10 | 1
Property and equipment, ending balance | 86 | 76
Leasehold improvements [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 33 | 24
Depreciation | 10 | 9
Currency translation adjustments | 5 |
Property and equipment, ending balance | 48 | 33
Machinery [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 197 |
Property and equipment, ending balance | 106 | 197
Machinery [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 1,162 | 1,146
Additions |  | 21
Currency translation adjustments | 167 | (5)
Property and equipment, ending balance | 1,329 | 1,162
Machinery [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 965 | 832
Depreciation | 118 | 135
Currency translation adjustments | 140 | (2)
Property and equipment, ending balance | 1,223 | 965
Furniture and office equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 24 |
Property and equipment, ending balance | 20 | 24
Furniture and office equipment [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 70 | 69
Additions |  |
Currency translation adjustments | 10 | 1
Property and equipment, ending balance | 80 | 70
Furniture and office equipment [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 46 | 37
Depreciation | 8 | 9
Currency translation adjustments | 6 |
Property and equipment, ending balance | 60 | 46
Computer equipment [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 4 |
Property and equipment, ending balance | 1 | 4
Computer equipment [member] | Gross carrying amount [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 102 | 102
Additions |  |
Currency translation adjustments | 15 |
Property and equipment, ending balance | 117 | 102
Computer equipment [member] | Accumulated depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Property and equipment, beginning balance | 98 | 88
Depreciation | 4 | 10
Currency translation adjustments | 14 |
Property and equipment, ending balance | $ 116 | $ 98

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- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_75_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_a&doctype=Standard -URIDate 2024-03-27 + Details
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