im Jahresbericht fiel mit unter $4 Mio. auch nicht überzeugender aus. NmM.
Intangible assets, Net (Note 10) $ 3,717,774
not yet available for use
still under development
represents a single cash-generating unit (“CGU”)
early stage of development
(Note 10)
"The Hunter Sales software acquired is not yet available for use and therefore is not amortized. In accordance with IAS 36, the Company performed an impairment test as at May 31, 2025 on the Sales Buddi software, which is still under development and represents a single cash-generating unit (“CGU”).
Given the early stage of development and the absence of reliable cash flow forecasts, management applied a market approach using benchmarks for comparable early-stage SaaS companies. Based on this assessment, management concluded that the recoverable amount exceeded the carrying value and no impairment was recognized." Schon klar.
https://sedar-filings-primary.thecse.com/...May_31_2025_Final-PDF.pdf |
