v3.25.4

FAIR VALUE - Fair value hierarchy (Details) - CAD ($)	Dec. 31, 2025	Sep. 30, 2025	Sep. 30, 2024
FAIR VALUE
Financial assets at fair value through FVTPL	$ 488,781	$ 685,662	$ 1,513,331
Recurring fair value measurements | Level 2
FAIR VALUE
Fair value of assets and liabilities	92,193,457	126,529,342
Recurring fair value measurements | Level 3
FAIR VALUE
Fair value of assets and liabilities	13,509,713	15,163,503
Recurring fair value measurements | Convertible debentures | Level 3
FAIR VALUE
Financial liabilities at fair value through FVTPL	13,020,932	14,477,841
Recurring fair value measurements | Equity investment | Level 3
FAIR VALUE
Financial assets at fair value through FVTPL	488,781	685,662
Recurring fair value measurements | Cryptocurrencies | Level 2
FAIR VALUE
Non financial assets at fair value through other comprehensive income	$ 92,193,457	$ 126,529,342

X

- Definition

The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets]

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- Definition

The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities]

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The amount of assets less the amount of liabilities.

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