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Unaudited Condensed Interim Consolidated Statements of Cash Flows - USD ($) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities: |  |  |  |
Net loss from continuing operations | $ (1,404,293) | $ (2,277,308) | $ (3,268,409) | $ (3,712,377)
Net gain (loss) from discontinued operations | 589,292 | (405,582) | (827,620) | (28,562,693)
Net loss for the period | (815,001) | (2,682,890) | (4,096,029) | (32,275,070)
Adjustments for non-cash items: |  |  |  |
Gain on loss of control of Canmart, net of cash surrendered and foreign currency translation adjustment | (12,999) |  |  |
Depreciation and amortization | 83,862 | 104,000 | 141,054 | 209,183
Depreciation and amortization from discontinued operations | 926 | 261,501 | 261,501 | 4,074,548
Change in fair value of biological assets |  |  |  | 140,088
Change in fair value of financial asset at fair value through profit or loss |  |  |  | 264,655
Interest expenses | 17,749 | 81,021 | 100,107 | 237,319
Interest expenses from discontinued operations |  | 124,205 | 124,205 |
Interest income from Bridge loans | (38,116) |  | (6,446) |
Fair value of RSUs granted and exercised |  | 1,547,703 | 1,547,703 | 839,896
Loss (gain) on settlement on debt | (21,575) | 232,375 |  |
Gain on settlement on debt | (21,575) | 232,375 | (27,554) | (113,037)
Loss on disposal of asset |  | 165,625 |  | 4,495
Gain on sale of subsidiary |  |  | (198,780) |
Write-off of AP, net |  |  | (475,816) | (2,697,719)
Write-off of holdback payable |  | (400,000) | (400,000) |
Impairment loss |  |  |  | 24,665,564
Working capital adjustments (net of amounts acquired/disposed): |  |  |  |
Trade and other receivables | 301,128 | (189,536) | (254,676) | 973,382
Prepayments | 279,128 | (1,174,292) | (285,588) | 64,635
Inventory |  |  | 366,215 | 482,716
Trade and other payables | (235,341) | (203,044) | (733,363) | 1,537,397
Due to related parties | 64,635 | (458,648) | (42,898) | 91,374
Cash flows used in operating activities | (375,604) | (2,591,980) | (3,980,365) | (1,500,574)
Cash flows from investing activities: |  |  |  |
Additions to property, plant and equipment |  | (1,343,893) | (2,098,138) | (1,502)
Cash surrendered on sale of RPK |  | (105,175) | (105,175) |
Cash proceeds from sale of subsidiary |  | 1,553,750 | 1,553,750 |
Loan repayment (receivable) | 347 | (632) |  |
Cash surrendered on loss of control of Canmart | (174) |  |  |
Proceeds from disposal of property, plant and equipment |  |  |  | 110,410
Loan receivable |  |  | (16,602) | (84,020)
Cash lent for Bridge loan |  |  | (350,000) |
Cash flows provided by (used in) investing activities | 173 | 104,050 | (1,016,165) | 24,888
Cash flows from financing activities: |  |  |  |
Proceeds from private placement, net of costs | 320,000 | 9,398,086 | 10,754,944 |
Advances from (advances to) related parties | (578,604) | 44,975 |  |
Advances from related parties |  |  | 44,954 | 1,570,145
Repayment of advances from related parties | (62,596) | (465,297) | (1,470,826) |
Loans received |  | 65,282 | 65,282 | 742,591
Loans repaid | (201,206) | (104,920) | (104,920) | (766,169)
Lease payments |  | (300,000) | (300,000) | (60,000)
Cash flows provided by financing activities | (522,406) | 8,638,126 | 8,989,434 | 1,486,567
Net increase in cash and cash equivalents | (897,837) | 6,150,196 | 3,992,904 | 10,881
Effects of exchange rate changes on cash and cash equivalents | (414,494) | (212,089) | (244,913) | (172,809)
Cash and cash equivalents at the beginning of the period | 3,841,866 | 93,875 | 93,875 | 255,803
Cash and cash equivalents at the end of the period | $ 2,529,535 | $ 6,031,982 | $ 3,841,866 | $ 93,875

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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_e&doctype=Standard -URIDate 2025-03-27 + Details
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