The Company presents its financial statements in accordance with IFRS Accounting Standards.

S-4

EXCHANGE RATE DATA

The following table sets forth, for each period indicated, the low and high exchange rates for Canadian dollars expressed in United States dollars, the exchange rate at the end of such period and the average of such exchange rates for each day during such period, based on the rate of exchange as reported by the Bank of Canada for the conversion of Canadian dollars into United States dollars:

<table><tr><td></td><td colspan="2">Year Ended December 31,</td><td>Nine Months EndedSeptember 30,</td></tr><tr><td></td><td>2023</td><td>2024</td><td>2024</td></tr><tr><td>Low</td><td></td><td></td><td></td></tr></table>