LeddarTech (LDTC) F-1/A 12 Dec 24 Registration statement (foreign) (amended) Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Jun. 30, 2024
Document Information Line Items
Entity Registrant Name	leddartech holdings inc.
Document Type	F-1/A
Amendment Flag	true
Amendment Description	Amendment No. 3
Entity Central Index Key	0001981462
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	Z4
Entity Address, Address Line One	4535, boulevard Wilfrid-Hamel
Entity Address, Address Line Two	Suite 240
Entity Address, State or Province	QC
Entity Address, Postal Zip Code	G1P 2J7
Entity Address, City or Town	Canada
City Area Code	(418)
Local Phone Number	653-9000
Business Contact
Document Information Line Items
Entity Address, Address Line One	1209 Orange Street
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19801
Entity Address, City or Town	Wilmington
City Area Code	(418)
Local Phone Number	653-9000
Contact Personnel Name	c/o The Corporation Trust Company

Interim Condensed Consolidated

Interim Condensed Consolidated Statements of Financial Position - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Current assets
Cash	$ 5,732,862	$ 5,056,040	$ 32,025,899
Trade receivable and other receivables	1,547,341	3,689,475	3,786,281
Government assistance and R&D tax credit receivable	918,071	2,179,423	2,558,670
Inventories	1,642,410	1,246,946	2,937,149
Prepaid expenses	2,432,130	1,325,991	1,052,494
Total current assets	12,272,814	13,497,875	42,360,493
Property and equipment	1,726,977	2,071,457	3,623,009
Right-of-use assets	2,094,588	3,180,318	5,892,374
Intangible assets	62,518,850	45,838,108	34,761,189
Prepaid financing fees		264,523
Goodwill	7,318,126	7,318,126	7,318,126
Total non-current assets	73,658,541	58,672,532	51,594,698
Total assets	85,931,355	72,170,407	93,955,191
Current liabilities
Accounts payable and accrued liabilities	14,468,848	13,570,905	10,988,362
Provisions		878,144
Conversion option	167,905	737,974
Warrant liability	734,759
Current portion of lease liabilities	663,920	722,675	673,605
Current portion of government grant liabilities	575,833	568,807
Current portion of long-term debt			30,342,675
Total current liabilities	16,611,265	16,478,505	42,004,642
Long-term debt	77,712,057	47,725,583	11,274,618
Redeemable stock options		6,102,496	6,102,496
Lease liabilities	1,834,441	3,058,558	5,905,498
Government grant liabilities	1,078,762	899,489	1,409,694
Total non-current liabilities	80,625,260	57,786,126	24,692,306
Total liabilities	97,236,525	74,264,631	66,696,948
Shareholders’ equity (deficiency)
Capital stock	545,690,309	452,246,204	433,689,768
Reserve – warrants	670,703	670,703	670,703
Reserve – stock options	5,627,767	31,659,392	28,708,766
Other component of equity	(2,087)	2,869,188	2,431,688
Deficit	(563,291,862)	(480,333,695)	(432,341,598)
Equity (deficiency) attributable to owners of the capital stock of the parent	(11,305,170)	7,111,792	33,159,327
Non-controlling interests		(9,206,016)	(5,901,084)
Total shareholders’ deficiency	(11,305,170)	(2,094,224)	27,258,243
Total liabilities and shareholders’ deficiency	$ 85,931,355	$ 72,170,407	$ 93,955,191

Consolidated Statements of Chan

Consolidated Statements of Changes In Shareholders’ Equity (Deficiency) - CAD ($)	Capital stock	Reserve – warrants	Reserve – stock options	Other component of equity	Deficit	Equity (deficiency) attributable to owners of the capital stock of the parent	Non- controlling interests	Total
Balance at Sep. 30, 2020	$ 280,933,299		$ 13,438,814	$ 2,431,688	$ (316,063,712)	$ (19,259,911)	$ (157,992)	$ (19,417,903)
Business combination	5,253,635					5,253,635		5,253,635
Stock-based compensation			10,624,628			10,624,628		10,624,628
Warrant issuance		670,703				670,703		670,703
Options exercised	37,883		(12,074)			25,809		25,809
Vesting of Vayavision’s shares			(127,380)			(127,380)	127,380
Net loss and comprehensive loss					(46,959,038)	(46,959,038)	(1,897,955)	(48,856,993)
Balance at Sep. 30, 2021	286,224,817	670,703	23,923,988	2,431,688	(363,022,750)	(49,771,554)	(1,928,567)	(51,700,121)
Business combination	2,215,739					2,215,739		2,215,739
Shares issuance (Note 9)	145,235,091					145,235,091		145,235,091
Stock-based compensation			4,917,057			4,917,057		4,917,057
Options exercised	14,121		(4,899)			9,222		9,222
Vesting of Vayavision’s shares			(127,380)			(127,380)	127,380
Net loss and comprehensive loss					(69,318,848)	(69,318,848)	(4,099,897)	(73,418,745)
Balance at Sep. 30, 2022	433,689,768	670,703	28,708,766	2,431,688	(432,341,598)	33,159,327	(5,901,084)	27,258,243
Shares issuance (Note 9)	18,277,628					18,277,628		18,277,628
Stock-based compensation			1,753,734			1,753,734		1,753,734
Net loss and comprehensive loss					(36,562,257)	(36,562,257)	(2,488,696)	(39,050,953)
Balance at Jun. 30, 2023	451,967,396	670,703	30,462,500	2,431,688	(468,903,855)	16,628,432	(8,389,780)	8,238,652
Balance at Sep. 30, 2022	433,689,768	670,703	28,708,766	2,431,688	(432,341,598)	33,159,327	(5,901,084)	27,258,243
Shares issuance (Note 9)	18,556,436					18,556,436		18,556,436
Stock-based compensation			3,078,006	437,500		3,515,506		3,515,506
Vesting of Vayavision’s shares			(127,380)			(127,380)	127,380
Net loss and comprehensive loss					(47,992,097)	(47,992,097)	(3,432,312)	(51,424,409)
Balance at Sep. 30, 2023	452,246,204	670,703	31,659,392	2,869,188	(480,333,695)	7,111,792	(9,206,016)	(2,094,224)
Business combination	65,372,812		117,246			65,490,058		65,490,058
Shares issuance (Note 9)	523,211			(2,087)		521,124		521,124
Shares issued upon exercise of PIPE warrants	2,059,081					2,059,081		2,059,081
Dividend in share	22,960,000				(22,960,000)
Stock-based compensation			5,883,736	506,774		6,390,510		6,390,510
Financing fees – credit facilities modification		1,643,714				1,643,714		1,643,714
Warrant exercised	1,646,214	(1,643,714)				2,500		2,500
Options exercised	825,063		(373,215)	(944,274)	492,426
Closing of previous equity incentive plan			(31,659,392)		31,659,392
Net loss and comprehensive loss					(85,015,621)	(85,015,621)	(302,312)	(85,317,933)
Exercise of call option	57,724			(2,431,688)	(7,134,364)	(9,508,328)	9,508,328
Balance at Jun. 30, 2024	$ 545,690,309	$ 670,703	$ 5,627,767	$ (2,087)	$ (563,291,862)	$ (11,305,170)		$ (11,305,170)

Interim Condensed Consolidate_2

Interim Condensed Consolidated Statements of Loss and Comprehensive Loss (Unaudited) - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Revenue
Revenues	$ 1,423,416	$ 1,417,584	$ 4,985,659	$ 4,148,816	$ 7,447,177	$ 8,766,121	$ 8,231,326
Cost of sales	885,981	1,483,711	2,980,666	5,627,419	7,521,845	5,310,718	5,258,390
Gross profit	537,435	(66,127)	2,004,993	(1,478,603)	(74,668)	3,455,403	2,972,936
Operating expenses
Marketing and product management	999,628	787,231	3,323,632	3,034,192	4,097,931	3,280,864	3,174,555
Selling	778,597	219,180	2,421,239	2,182,320	3,126,324	3,976,733	3,762,397
General and administrative	4,352,690	4,099,533	14,275,520	13,121,264	18,990,598	15,548,293	11,941,855
Research and development costs	1,855,937	1,516,343	6,686,031	10,115,381	12,719,093	22,057,911	11,226,737
Listing expense			59,139,572
Stock-based compensation	2,881,817	539,407	(300,076)	1,659,017	2,436,974	4,272,673	12,193,618
Transactions costs		719,100	2,407,977	1,589,703	3,506,630
Restructuring costs		533,169		2,085,698	1,756,433
Impairment loss related to intangible assets				5,791,439	5,791,439	38,207,503
Total, operating expenses					52,425,422	87,343,977	42,299,162
Loss from operations	(10,331,234)	(8,480,090)	(85,948,902)	(41,057,617)	(52,500,090)	(83,888,574)	(39,326,226)
Other (income) costs
Grant revenue		(176,423)	(90,065)	(295,703)	(377,080)	(435,448)	(2,164,794)
Finance costs, net	(2,876,593)	(4,147,267)	(557,915)	(1,710,961)	(698,601)	(10,034,381)	11,695,561
Loss before income taxes	(7,454,641)	(4,156,400)	(85,300,922)	(39,050,953)	(51,424,409)	(73,418,745)	(48,856,993)
Income taxes			17,011
Net loss and comprehensive loss	(7,454,641)	(4,156,400)	(85,317,933)	(39,050,953)	(51,424,409)	(73,418,745)	(48,856,993)
Net loss and comprehensive loss attributable to:
Non-controlling interests		(281,016)	(302,312)	(2,488,696)	(3,432,312)	(4,099,897)	(1,897,955)
Equity holders of the parent	$ (7,454,641)	$ (3,875,384)	$ (85,015,621)	$ (36,562,257)	$ (47,992,097)	$ (69,318,848)	$ (46,959,038)
Net loss per common share, basic (in Dollars per share)	$ (0.25)	$ (23.12)	$ (2.89)	$ (218.14)	$ (286.33)	$ (513.8)	$ (723.05)
Net loss per common share, diluted (in Dollars per share)	$ (0.25)	$ (23.12)	$ (2.89)	$ (218.14)	$ (286.33)	$ (513.8)	$ (723.05)
Weighted average common shares outstanding, basic (in Shares)	29,453,615	167,610	29,453,615	167,610	167,610	134,913	64,946
Weighted average common shares outstanding, diluted (in Shares)	29,453,615	167,610	29,453,615	167,610	167,610	134,913	64,946
Products
Revenue
Revenues	$ 1,052,725	$ 1,350,014	$ 4,410,456	$ 3,915,563	$ 7,151,450	$ 8,145,606	$ 7,968,000
Services
Revenue
Revenues	278,062	34,208	482,574	188,990	251,464	543,409	194,929
Other
Revenue
Revenues	$ 92,629	$ 33,362	$ 92,629	$ 44,263	$ 44,263	$ 77,106	$ 68,397

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Loss and Comprehensive Loss (Unaudited) (Parentheticals) - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Profit or loss [abstract]
Research and development costs, Net of R&D tax credits	$ 225,609	$ 70,191	$ 237,364

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Cash Flows (Unaudited)	9 Months Ended		12 Months Ended
	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2021 CAD ($)
Operating activities
Net loss	$ (85,317,933)	$ (39,050,953)	$ (51,424,409)	$ (73,418,745)	$ (48,856,993)
Adjustments to reconcile net loss to net cash flows:
Write-down (write-down reversal) of inventories	612,076	1,780,788	2,299,866	19,859	(17,115)
Depreciation of property and equipment	393,175	1,131,634	1,274,597	1,448,867	1,132,833
Depreciation of right-of-use assets	476,363	416,095	581,936	610,941	393,585
Amortization of intangible assets	293,181	313,958	286,494	257,064	463,784
Impairment loss related to intangible assets		5,791,439	5,791,439	38,207,503
Finance costs, net	(807,163)	(1,829,983)	(986,824)	(7,376,716)	11,547,217
Transactions costs	431,458		437,500
Listing expense	59,139,572
Stock-based compensation	(300,076)	1,659,017	2,436,974	4,590,336	9,308,105
Grant revenue on term loan					(1,192,741)
Redeemable stock options				(317,663)	2,885,513
Gain on lease liability cancellation	(204,146)	(28,980)	(78,607)
Other costs					145,933
Foreign exchange gain (loss)	682,848	122,193	308,854	(1,756,535)	(99,296)
Adjustments to reconcile net loss to net cash flows, Total	(24,600,645)	(29,694,792)	(39,072,180)	(37,735,089)	(24,289,175)
Net change in non-cash working capital items	(11,716,711)	3,515,755	2,421,056	(391,808)	3,499,828
Net cash flows related to operating activities	(36,317,356)	(26,179,037)	(36,651,124)	(38,126,897)	(20,789,347)
Investing activities
Additions to property and equipment	(460,607)	(443,047)	(188,775)	(2,173,529)	(1,947,321)
Dispositions of property and equipment			45,000
Additions to intangible assets	(10,063,100)	(9,013,461)	(12,356,950)	(10,853,759)	(15,763,223)
Grants received related to intangible assets and property and equipment	13,713	181,156	268,460	986,295	641,033
R&D tax credit received	1,522,306		836,171		706,000
Finance income received	302,799	118,011	223,594	40,251	3,454
Other costs					(145,933)
Net cash flows related to investing activities	(8,684,889)	(9,157,341)	(11,172,500)	(12,000,742)	(16,505,990)
Financing activities
Debt issuance	29,463,494	28,957,266	29,406,425		46,561,223
Convertible loan reimbursed					(837,963)
Other loan settlement		(134,189)	(134,189)	(768,850)
Cash acquired from a reverse asset acquisition	19,750,572
Interest paid on credit facility and other loan	(2,669,860)	(3,950,265)	(4,773,512)	(3,620,539)	(2,788,034)
Exercise of warrants	337	7,869	7,992
Debt issuance cost	(9,645)	(2,006,096)	(2,119,392)
Bridge loans issuance proceed		6,250,000	6,250,000
Bridge loans settlement		(6,250,000)	(6,250,000)
Issuance and modification costs of convertible loans				(124,717)	(124,022)
Exercise of stock options				9,221	25,809
Share issuance proceed				85,236,002
Share issuance cost				(6,094,621)	(571,116)
Government grant liability issuance				178,857	191,412
Repayment principal amount of lease liabilities	(666,920)	(508,497)	(687,150)	(316,472)	(415,251)
Issuance of common shares	10,849
Interest paid on lease liability	(237,537)	(371,387)	(451,894)	(551,291)	(303,390)
Net cash flows related to financing activities	45,641,290	21,994,701	21,248,280	73,947,590	41,738,668
Effect of foreign exchange on cash	37,777	(394,519)	(394,515)	2,005,632
Net increase (decrease) in cash	676,822	(13,736,196)	(26,969,859)	25,825,583	4,443,331
Cash, beginning of period	5,056,040	32,025,899	32,025,899	6,200,316	1,756,985
Cash, end of period	$ 5,732,862	$ 18,289,703	$ 5,056,040	$ 32,025,899	$ 6,200,316

Nature of Operations and Going

Nature of Operations and Going Concern Uncertainty	12 Months Ended
	Sep. 30, 2023
Nature of Operations and Going Concern Uncertainty [Abstract]
Nature of operations and going concern uncertainty	1. LeddarTech Inc. (the “Company” or “LeddarTech”) was incorporated under the Canada Business Corporations Act -4535 -Hamel The Company develops services and products targeted at the Advanced Driver Assistance Systems (“ADAS”) market and manufactures and commercializes advanced detection and ranging systems and solutions based on light (“LIDAR”) for the mobility market. The Company operates under one operating segment. These consolidated financial statements were prepared on a going concern basis, which presumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of operations. In its assessment to determine if the going concern assumption is appropriate, management considers all data available regarding the future for at least, without limiting to, the next twelve months from the date of the consolidated financial statements. The Company has an accumulated deficit of $480,333,695 as at September 30, 2023, and, for the year ended September 30, 2023, incurred a net loss of $51,424,409 and net cash outflows related to operating and investing activities amounting to $36,651,124 and $11,172,500, respectively. As at September 30, 2023, the Company had a cash balance of $5,056,040 and an outstanding credit facility of $30,000,000 with a maturity date of January 31, 2026. Based on cash flow projections, the Company does not expect to have sufficient cash resources in the coming year ending September 30, 2024, to develop its technology, to fund its operations and to comply with its credit facility covenants as renewed. The ability of the Company to fulfill its obligations and finance its future activities depends on its ability to raise capital and the continuous support of its creditors. The Company has historically been successful in raising capital through issuances of equity and debt and refinancing its credit facilities (refer to Note 31). Consequently, the Company believes its effort to raise sufficient funds to support its activities will be successful. However, there can be no certainty as to the ability of the Company to achieve successful outcomes to these matters. This indicates the existence of a material uncertainty that raises substantial doubt about the ability of the Company to continue as a going concern. The accompanying consolidated financial statements do not purport to give effect to adjustments, if any, to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern and be required to realize its assets and liquidate its liabilities in other than normal course of business. These consolidated financial statements were approved for issue by the Board of Directors (the “Board”) of the Company on January 29, 2024.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	2. Statement of compliance These unaudited interim condensed consolidated financial statements for the three and nine months ended June 30, 2024, have been prepared in accordance with IAS	2. Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”) . Basis of presentation The consolidated financial statements are prepared on a historical cost basis, except for some financial instruments and share -based Adjustments to comparative figures — correction of errors For the year ended September 30, 2022 and 2021, the Company identified material misstatements in measurement and recognition of certain items to the consolidated financial statements related to the following subjects. • Grant liability: -United -controlling • Development costs: • Other: Accordingly, the consolidated financial statements for the years ended September 30, 2022 and 2021 were restated to reflect adjustments made as a result of these corrections of errors, as disclosed as follow: As at September 30, 2022 Adjustments Consolidated statements of As previously Government Development Others Total As restated Assets Government assistance and research and development tax credits receivable 2,845,728 (287,058 ) — — (287,058 ) 2,558,670 Intangible assets, net 34,798,844 (137,173 ) 99,518 — (37,655 ) 34,761,189 Goodwill 7,416,126 — — (98,000 ) (98,000 ) 7,318,126 Liabilities Accounts payable and accrued liabilities 10,652,362 — — 336,000 336,000 10,988,362 Government grant liabilities 979,105 430,589 — — 430,589 1,409,694 Shareholders’ equity (deficiency) Deficit (431,492,229 ) (514,887 ) 99,518 (434,000 ) (849,369 ) (432,341,598 ) Non-controlling interests (5,561,151 ) (339,933 ) — — (339,933 ) (5,901,084 ) Consolidated statements of loss Adjustments As previously Government Development Others Total As restated Cost of sales 5,241,718 — — 69,000 69,000 5,310,718 General and administrative expenses 15,358,226 — — 190,067 190,067 15,548,293 Research and development 21,673,205 403,656 32,050 (51,000 ) 384,706 22,057,911 Finance costs, net (1) (9,945,296 ) 50,915 (140,000 ) — (89,085 ) (10,034,381 ) Net loss and comprehensive (72,864,057 ) (454,571 ) 107,950 (208,067 ) (554,688 ) (73,418,745 ) Net loss attributable to the equity holder of the parent (68,943,994 ) (274,737 ) 107,950 (208,067 ) (374,854 ) (69,318,848 ) Net loss attributable to non-controlling interests (3,920,063 ) (179,834 ) — — (179,834 ) (4,099,897 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (511.03 ) — — — (2.78 ) (513.80 ) ​ (1) Consolidated statements of loss As previously Adjustments Government Development Others Total As restated Cost of sales 5,261,390 — — (3,000 ) (3,000 ) 5,258,390 General and administrative expenses 11,700,922 — 95,000 145,933 240,933 11,941,855 Research and development 10,206,764 397,607 571,367 51,000 1,019,974 11,226,737 Finance costs, net (2) 11,694,852 2,643 112,066 (114,000 ) 709 11,695,561 Net loss and comprehensive (47,598,378 ) (400,249 ) (778,433 ) (79,933 ) (1,258,615 ) (48,856,993 ) Net loss attributable to the equity holder of the parent (45,860,522 ) (240,150 ) (778,433 ) (79,933 ) (1,098,516 ) (46,959,038 ) Net loss attributable to non-controlling interests (1,737,856 ) (160,099 ) — — (160,099 ) (1,897,955 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (706.13 ) — — — (16.91 ) (723.05 ) ​ (2) Consolidated statements of cash flows for the year ended As previously Adjustments As restated Operating activities Loss before income taxes (72,864,057 ) (554,688 ) (73,418,745 ) Amortization of intangible assets 308,064 (51,000 ) 257,064 Finance costs, net (7,236,716 ) (140,000 ) (7,376,716 ) Other costs 145,933 (145,933 ) — Foreign exchange gain (1,807,450 ) 50,915 (1,756,535 ) Net change in non-cash working capital items (1,016,971 ) 625,163 (391,808 ) Net cash flows related to operating activities (37,911,354 ) (215,543 ) (38,126,897 ) Investing Activities Grants received related to intangible assets and property and equipment 949,609 36,686 986,295 Net cash flows related to investing activities (12,037,428 ) 36,686 (12,000,742 ) Financing activities Government grant liability issuance — 178,857 178,857 Net cash flows related to financing activities 73,768,733 178,857 73,947,590 Consolidated statement of cash flows for the year ended As previously Adjustments As restated Operating activities Net loss (47,598,378 ) (1,258,615 ) (48,856,993 ) Amortization of intangible assets 412,784 51,000 463,784 Finance costs, net 11,549,151 (1,934 ) 11,547,217 Other costs — 145,933 145,933 Foreign exchange gain (101,939 ) 2,643 (99,296 ) Net change in non-cash working capital items 2,755,712 744,116 3,499,828 Net cash flows related to operating activities (20,472,490 ) (316,857 ) (20,789,347 ) Investing Activities Grants received related to intangible assets and property and equipment 515,588 125,445 641,033 Net cash flows related to investing activities (16,631,435 ) 125,445 (16,505,990 ) Financing activities Government grant liability issuance — 191,412 191,412 Net cash flows related to financing activities 41,547,256 191,412 41,738,668 Basis of consolidation These consolidated financial statements include the accounts of the Company and those of its subsidiaries. The Company’s subsidiaries are as follows: Name of subsidiary Place of Proportion of ownership interest 2023 2022 LeddarTech USA Inc U.S. 100 % 100 % LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100 % 100 % Vayavision Sensing, Ltd. (“Vayavision”) Israel 60 % 60 % LeddarTech Germany GmbH Germany 100 % 100 % LeddarTech Holdings Inc. Canada 100 % N.A. The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The Company controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee, has power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), and has the ability to affect those returns through its power over the investee. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Company’s accounting policies. All intercompany balances and transactions are eliminated upon consolidation. When a subsidiary is not wholly owned, the Company recognizes the non -controlling Foreign currency translation a) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is also the Company’s functional currency. The Company determines the functional currency of each foreign operation and items included in the financial statements of each foreign operation are measured using that functional currency. The Canadian dollar is the functional currency of all foreign operations. b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transaction date. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at the year -end Financial instruments a) Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value, and in the case of financial liabilities not at fair value through profit or loss (“FVTPL”), net of transaction costs that are directly attributable to the issue of such financial liabilities. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When the terms of the liability are substantially modified, such modification is treated as a debt extinguishment and results in the derecognition of the original liability and the recognition of a new liability at fair value. The difference in the respective carrying amounts is recognized in the consolidated statement of loss. If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognised as part of the gain or loss on the extinguishment. If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability. b) Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are classified and measured at amortized cost, or classified at FVTPL or designated at FVTPL, in which case they are subsequently measured at fair value. The classification of financial assets and liabilities is driven by the Company’s business model for managing the assets or liabilities and their contractual cash flow characteristics. Financial assets that are held to collect contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial liabilities are measured at amortized cost, unless the Company has opted to measure them at FVTPL. The Company classifies cash and trade receivable and other receivables (excluding commodity taxes receivable) as financial assets measured at amortized cost and accounts payable and accrued liabilities (excluding deferred revenue), term loan, credit facility, convertible notes, other loan and the government grant liabilities as financial liabilities measured at amortized cost. The call options (note 18a) held by the Company are classified as a derivative financial asset measured at FVTPL. The put option (note 18a) is classified as a non -derivative c) Impairment of financial instruments The expected credit losses associated with debt instruments carried at amortized cost is assessed on a forward -looking Inventories Raw materials and finished goods are recorded at the lower of cost and net realizable value. Cost is determined using the first -in -out Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage or declining selling prices. If a decline in the price of raw materials indicates that the cost of the finished goods exceeds net realizable value, the raw materials are written down to the replacement cost of the materials, which is the best available measure of the net realizable value. When circumstances that previously caused inventories to be written down below cost no longer exist or when there is a clear evidence of an increase in selling prices, the amount of the previously recorded write -down Property and equipment Property and equipment are initially recorded at cost and subsequently measured at cost, less accumulated depreciation and impairment. Depreciation is calculated using the straight -line Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Estimated useful life and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The depreciation of property and equipment is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the property and equipment or capitalized as development costs. Leases The Company assesses at contract inception whether a contract is, or contains, a lease; that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short -term -value -of-use -of-use -of-use -of-use -line Office premises 3 to 15 years Other equipment 3 to 5 years The depreciation of right -of-use -of-use At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term, which includes the net present value of fixed payments and the value of any options to extend a lease where the Company is reasonably certain to do so. In calculating the present value of lease payments, the Company uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. Lease payments on short -term -value -line Business combinations and goodwill Business combinations are accounted for using the acquisition method. Acquisition -related The Company determines that it has acquired a business when the acquired set of activities and assets include at least an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognized for non -controlling Intangible assets Intangible assets consist of patents, licenses, software, others and development costs with finite useful lives. Intangible assets are initially recorded at cost and subsequently measured at cost, less accumulated amortization and impairment. In regard to patents, costs are capitalized during the application period and are being amortized from the grant date over the residual life of the patent, which does not exceed 20 years from the application date. Amortization is calculated using the straight -line Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) ​ (1) Estimated useful life and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The amortization expense on intangible assets with finite useful lives is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the intangible assets or capitalized as development costs. Borrowing costs directly attributable to the acquisition, construction or production of an asset that take a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. Developments costs related to the Company’s projects to develop and enhance the technology and capabilities of autonomous driving applications and advanced driver assistance systems (“ADAS”) are considered to be qualified assets eligible for borrowing costs capitalization. Borrowing costs consist of interest expense calculated using the effective interest method (this includes the effective interest on term loans and other debts including an implicit interest on convertible loans and credit facilities at FVTPL), interest on lease liabilities and other issuance costs that are incurred in connection with the borrowing of funds. Borrowing costs do not include gain or loss on revaluation of instruments carried at fair value. When the Company borrows funds specifically to obtain a particular qualifying asset, the borrowing costs that are directly related to that qualifying asset during the period are capitalized. When the Company borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. Expenditure on qualifying assets includes only the expenditure resulting in the payment of cash, the transfer of other assets or the assumption of interest -bearing Research and development costs Research costs are expensed as incurred. Development costs on an individual project are recognized as an intangible asset when the Company can demonstrate: • • • • • Impairment of non-financial assets For the purposes of assessing impairment, assets are grouped in cash -generating -of-use -tax An impairment loss is recognized in the amount by which the carrying amount of an asset or CGU exceeds its recoverable amount. When the recoverable amount of a CGU to which goodwill has been allocated is lower than the CGU’s carrying amount, the related goodwill is first impaired. Any excess amount of impairment is recognized and attributed to assets in the CGU, prorated to the carrying amount of each asset in the CGU. In allocating an impairment loss, the Company shall not reduce the carrying amount of an asset below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The Company evaluates impairment losses for potential reversals when events or circumstances require such considerations, except for goodwill. Government grants and Research and development (“R&D”) tax credits Government grants and Research and development (“R&D”) tax credits are recognized when there is reasonable assurance that the grant will be received and all attached conditions will be complied and will continue to comply with all the conditions related to such assistance. The Company recognizes the grants as other income or as a reduction of capital expenditures in the period that the related expenses or expenditures are incurred. Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) 1) as a result of a past event; 2) when it is more probable than not that an outflow of resources embodying economic benefits will be required to settle the obligation; and, 3) when a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is accounted for in the consolidated statements of loss. If the known expected settlement date exceeds twelve months from the date of recognition, provisions are discounted using a current pre -tax The provisions are related to onerous contracts. These represent firm customer purchase orders in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs are the cost of fulfilling the contracts. Government grant liabilities Government grants that include a reimbursement clause based on the Company sales of a specific program are accounted for as a financial liability. At initial recognition, the government grant is estimated at the present value of all future cash disbursements. After the initial recognition, the government grant is measured at amortized cost using the effective interest method. Assumptions underlying expected sales are reviewed annually and are used to derive expected repayment schedules. When the expected repayment schedule changes, the Company recalculates the carrying value of the government grant liability using the original effective interest rate, with the corresponding gain or loss accounted for in financial expenses. Capital stock The Company classifies a financial instrument, or its component part, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. In order to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if: a) the instrument includes no contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the Company and b) if the instrument will or may be settled in the Company’s own equity instruments, it is i) a non -derivative The Company determined that its preferred shares containing conversion features as a whole are a non -derivative Share-based compensation For equity -settled -based The Company also offers equity -settled -settled -based -based -based a) Equity -settled The fair value of stock options is determined at the date of the grant using the Black -Scholes The cumulative expense recognized for equity -settled -market b) Cash -settled A liability is recognized for the fair value of cash -settled Defined contribution pension plans The Company offers a defined contribution pension plan to its Canadian employees. The Company pays an annual contribution amounting to 3% of employee eligible salary on a civil year basis and has no legal or constructive obligation to pay further amounts. As a result, no related liability appears on the consolidated statement of financial position, except for the expense recognized for contributions due but not yet paid at the end of the reporting period. Contributions paid and payable to the defined contribution plan are expensed as incurred. The Company’s contribution related to the defined contribution plan for the year ended September 30, 2023, amounted to $283,545 ($400,658 in 2022), a portion of which was capitalized as intangible assets. Additionally, the Company offers a defined contribution pension plan to employees of its Israeli subsidiary, which complies with the local laws in that country. The Company pays an annual contribution amounting to 8.33% of the employee eligible salary towards the severance pay component. The Company pays an annual contribution amounting to 6.5% of the employee eligible salary towards the pension component. The Company’s contribution related to the Israeli subsidiary defined contribution plan for the year ended September 30, 2023, amounted to $1,057,881 ($1,101,890 in 2022), a portion of which was capitalized as intangible assets. Revenue recognition Revenue from contracts with customers is recognized for each performance obligation, either over a period of time or at a point of time, depending on which method reflects the transfer of controls of the services underlying the particular performance obligation to the customer. Revenue from sales of products in the consolidated statement of loss is recognized at the point in time when the Company has transferred control of the products to the buyer, which is generally on delivery of the product. The Company generally has a right to payment at the time of delivery, which is the same time that the Company has satisfied its performance obligation under the arrangement, as such a receivable is recognized as the consideration is unconditional and only the passage of time is required before the payment is due. Consideration received from customers for which the Company has an obligation to transfer products or services is recorded as a deferred revenue. Income taxes a) Current income taxes Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statement of loss and comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. b) Deferred income taxes The Company accounts for deferred income taxes using the liability method. Under this method, deferred income tax assets and liabilities are determined based on deductible or taxable temporary differences between the carrying amounts and tax bases of the assets and liabilities, using enacted or substantively enacted income tax rates expected to be in effect for the year in which differences are expected to reverse. Deferred income tax assets are recorded only to the extent that it is probable that they will be recovered. Fair value measurement The fair value of a financial instrument is equal to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as at the measurement date. Fair value is based on the presumption that the transaction takes place in the principal market for the asset or liability. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Fair value requires the use of valuation techniques and assumptions. Fair value amounts disclosed in these consolidated financial statements represent the Company’s estimate of the price at which a financial instrument could be sold or transferred between market participants. They are point -in-time All assets and liabilities for which fair value is measured in the consolidated financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — Valuation based on quoted prices in active markets (unadjusted) for identical assets or liabilities. Level 2 — Valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 — Valuation techniques for which a significant input for the asset or liability is not based on observable market data (unobservable inputs).

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions	12 Months Ended
	Sep. 30, 2023
Significant Accounting Judgments, Estimates and Assumptions [Abstract]
Significant accounting judgments, estimates and assumptions	3. The preparation of consolidated financial statements requires management to make judgments, estimates and assumptions that affect the amounts of revenue, expenses, assets and liabilities and the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. These estimates and assumptions also affect the disclosure of contingencies at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the year. Judgments Development costs The Company capitalizes costs for product development projects. Initial capitalization of costs is based on management’s judgment that the Company can demonstrate the existence of a market for the product developed and that it will have the technical and financial capacity to complete the project until commercialization. Estimates and assumptions Government grant liabilities The Company has government grants that include reimbursement clauses based on the sales of a specific program. In order to account for the present value under the effective interest method, or upon initial recognition, management must estimate the future sales over the expected duration of reimbursement. These forecasts are used to determine the expected repayment schedule. Refer to note 15. Share-based payments The Company initially measures at fair value the cost of equity -settled -Scholes The assumptions used to estimate fair value for share -based Recoverable amount of a group of assets or a CGU When an impairment test is performed on an asset or a CGU, management estimates the recoverable amount of the asset or CGU based on its fair value less costs of disposal or its value in use. These estimates are based on valuation models requiring the use of a number of assumptions such as forecasts of future cash flows, pre -tax Significant Estimates for debt, including bifurcation The Company holds certain financial instruments, including convertible loan, which requires management to make significant estimates and assumptions that affect the reported amounts in the consolidated financial statements. The following provides information about the key estimates associated with the valuation of debt instruments, specifically those that involve bifurcation. i. Bifurcation of debt instruments: The Company has debt instruments with embedded features that may require bifurcation for accounting purposes. Bifurcation separates the host contract and the embedded features to be accounted for separately. The valuation of the embedded features, such as conversion options or detachable warrants, is a significant estimate that involves subjective judgment and market -based ii. Valuation methodology: The fair value of the bifurcated embedded features is determined using a combination of valuation techniques, including option pricing models and market -based -free iii. Assumptions and uncertainties: Company’s estimates of fair value involve inherent uncertainties due to the subjective nature of certain inputs. Changes in assumptions related to volatility, credit spreads, or other market conditions could materially impact the fair value measurement. Additionally, the Company considers the possibility of changes in the terms of the debt instrument that may trigger reassessment of the bifurcation.

Restructuring Costs and Others

Restructuring Costs and Others	12 Months Ended
	Sep. 30, 2023
Restructuring Costs and Others [Abstract]
Restructuring costs and others	4. Restructuring Restructuring mainly involves two components of the Company, referred to as “Components” and “Modules”. In 2023, LeddarTech announced restructuring initiatives driven by a change in the focus of the Company’s operations, now focused on services and products targeted at the ADAS and AD markets. These initiatives, consisting of the reduction of the workforce, have mostly been completed over the fiscal year ending September 30, 2023. In 2023, restructuring costs of $1,756,433 were incurred and paid. Although our Modules business has been actively commercialized for many months, no potential buyer has been identified and the underlying assets have not shown to be attractive on the current market. There is no Letter of Intention or any other indication that the sale of our Modules business or of any of the underlying asset could be highly probable. Thus, we determined that it is not highly probable that a sale will be completed within the next 12 months. For the Components business, LeddarTech originally had the intention of selling the business; however, in September 2022, it was determined that Components business would be wound down. All assets related to the Components business were deemed impaired as of September 30, 2022, except for $4.3 million related to one contract under negotiation at that time, which did not culminate in a project and were subsequently deemed impaired in 2023 (note 11). Other On June 15, 2023, the Company announced that it was abandoning Modules over the coming months. The Company launched with its customers the last time buy process in June 2023. Following a review of its revenues forecasts for certain programs, a write -down

Segments

Segments	12 Months Ended
	Sep. 30, 2023
Segments [Abstract]
Segments	5. The Company operates as one operating and reportable segment. The Company’s Chief Operating Decision Maker is its Chief Executive Officer, who reviews financial information presented on a consolidated basis for purposes of making operating decisions, assessing financial performance and allocating resources. The following table presents revenue by location based on the primary billing address of the customer: Year ended September 30, 2023 2022 2021 $ $ $ United States 2,863,154 4,609,147 2,909,415 France 2,433,571 775,891 1,606,589 South Korea 744,466 502,461 787,026 Hong Kong 646,696 296,838 195,038 Germany 182,351 266,662 293,104 Canada 131,675 709,172 425,521 Japan 124,384 263,752 182,840 Poland 116,810 — — Columbia 54,767 — — United Kingdom — 300,211 612,456 Italy — 171,237 — Turkey — 156,420 505,189 China — 125,441 — New Zealand — 71,015 158,115 Vietnam — — 167,436 Other 149,303 517,874 388,597 7,447,177 8,766,121 8,231,326 For the year ended September 30, 2023, two customers accounted for 34% and 31% (34% and 8% in 2022), respectively, of the Company’s revenue. The following table presents non -current -of-use -term As restated As at September 30, 2023 2022 $ $ Canada 20,480,112 20,587,675 Israel 37,688,596 31,007,023 58,168,708 51,594,698

Revenue

Revenue	12 Months Ended
	Sep. 30, 2023
Revenue [Abstract]
Revenue	6. For the year ended September 30, 2023 and 2022, the Company generated only point -in-time Contract balances The Company’s contract balances primarily consist of trade accounts receivable (note 7) and contract liabilities related to payments received from customers in advance of shipping goods. The Company recorded the following activity related to customer prepayments, which are recorded as deferred revenue within “Accounts payable and accrued liabilities” (note 12): As at September 30, 2023 2022 2021 Balance, beginning of year 311,516 5,845 100,271 Additions to prepayments received in the year 2,862,150 2,178,427 2,046,289 Customer fulfillments from accrual (2,069,437 ) (1,872,756 ) (2,140,715 ) Balance, end of year 1,104,229 311,516 5,845

Trade Receivable and Other Rece

Trade Receivable and Other Receivables	12 Months Ended
	Sep. 30, 2023
Trade Receivable and Other Receivables [Abstract]
Trade receivable and other receivables	7. As at September 30, 2023 2022 Trade accounts receivable 1,663,495 2,483,083 Commodity taxes receivable 1,407,560 693,250 Others 618,420 609,948 3,689,475 3,786,281 Trade accounts receivable are non -interest nil

Inventories

Inventories	12 Months Ended
	Sep. 30, 2023
Inventories [Abstract]
Inventories	8. As at September 30, 2023 2022 Raw materials 942,860 2,546,853 Finished goods 304,086 390,296 1,246,946 2,937,149 Inventories recognized as an expense in cost of sales during the year amount to $7,521,845 ($5,241,718 in 2022). The Company recognized $2,299,866 of write -down

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
Property and equipment	9. Computer $ Office $ R&D $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Additions 147,799 — 49,554 — (8,578 ) — 188,775 Disposals — (35,000 ) (10,000 ) — — — (45,000 ) September 30, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Accumulated depreciation October 1, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Depreciation (1) 916,022 104,296 336,380 132,598 156,690 49,341 1,695,327 September 30, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Net book value September 30, 2023 723,486 113,237 212,001 268,966 708,639 45,128 2,071,457 (1) Computer equipment $ Office furniture and equipment $ R&D equipment and tools $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2021 3,706,414 1,019,548 1,057,757 878,553 403,070 129,405 7,194,747 Additions 1,161,310 89,286 108,804 20,144 730,547 62,800 2,172,891 September 30, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Accumulated depreciation October 1, 2021 2,340,938 648,503 501,916 438,391 162,541 50,322 4,142,611 Depreciation (1) 1,035,077 207,798 155,818 58,742 97,169 47,414 1,602,018 September 30, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Net book value September 30, 2022 1,491,709 252,533 508,827 401,564 873,907 94,469 3,623,009 (1) Computer $ Office $ R&D $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2020 2,578,827 1,003,451 905,695 704,565 386,641 73,562 5,652,741 Additions 1,322,463 18,334 177,728 213,377 17,245 67,720 1,816,867 Grants (note 23) (194,876 ) (2,237 ) (25,666 ) (39,389 ) (816 ) (11,877 ) (274,861 ) September 30, 2021 3,706,414 1,019,548 1,057,757 878,553 403,070 129,405 7,194,747 Accumulated depreciation October 1, 2020 1,445,903 469,404 316,258 367,041 98,345 23,976 2,720,927 Depreciation (1) 895,035 179,099 185,658 71,350 64,196 26,346 1,421,684 September 30, 2021 2,340,938 648,503 501,916 438,391 162,541 50,322 4,142,611 Net book value September 30, 2021 1,365,476 371,045 555,841 440,162 240,529 79,083 3,052,136 (1) Depreciation is included in the consolidated statement of loss as follows: Year ended September 30, 2023 2022 2021 Cost of sales 214,828 157,819 142,870 Marketing and product management 1,686 624 18,338 General and administrative expenses 794,273 1,108,835 926,354 Research and development costs 263,810 181,589 45,271 1,274,597 1,448,867 1,132,833

Leases

Leases	12 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Leases	10. The Company has lease contracts for office premises and other equipment. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. Set out below are the carrying amounts of right -of-use Office premises Other Total October 1, 2020 4,434,654 25,087 4,459,741 Additions 6,951 — 6,951 Depreciation 1 (522,323 ) (7,262 ) (529,585 ) September 30, 2021 3,919,282 17,825 3,937,107 Additions 2,686,444 — 2,686,444 Depreciation (1) (723,915 ) (7,262 ) (731,177 ) September 30, 2022 5,881,811 10,563 5,892,374 Lease modification (879,689 ) (879,689 ) Reassessment of the right-of-use assets (888,426 ) — (888,426 ) Depreciation (1) (938,071 ) (5,870 ) (943,941 ) September 30, 2023 3,175,625 4,693 3,180,318 ​ (1) -of-use Set out below are the carrying amounts of lease liabilities and the movements during the year ended September 30: 2023 2022 2021 Balance, beginning of year 6,579,103 4,264,983 4,673,283 Additions — 2,686,444 6,951 Lease modification (958,296 ) — — Reassessment of the lease liability (888,426 ) — — Accretion of interest 401,229 551,291 303,390 Gain on foreign exchange (213,333 ) (55,852 ) — Lease payments (1,139,044 ) (867,763 ) (718,641 ) Balance, end of year 3,781,233 6,579,103 4,264,983 Current 722,675 673,605 320,488 Non-current 3,058,558 5,905,498 3,944,495 Depreciation of right -of-use Year ended September 30, 2023 2022 2021 Cost of sales 48,542 50,071 43,752 Marketing and product management 5,778 11,303 24,885 Selling expenses 5,526 11,247 13,319 General and administrative expenses 455,932 237,596 53,626 Research and development costs 66,158 300,724 258,003 581,936 610,941 393,585 The maturity analysis of lease liabilities based on contractual undiscounted payments is as follows: $ Less than 1 year 1,082,230 1 to 5 years 3,490,733 More than 5 years 99,388 4,672,351 The following are the amounts recognized in net loss: Year ended September 30, 2023 2022 2021 Depreciation expense of right-of-use assets 581,936 610,941 393,585 Interest expense on lease liabilities 401,229 551,291 303,390 Expense relating to short-term leases — 16,649 56,614 Expense relating to leases of low-value assets — 37,477 852 Variable lease payments — 2,805 150,130 Gain on foreign exchange (213,333 ) (55,852 ) — 769,832 1,163,311 904,571

Intangible Assets

Intangible Assets	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Intangible Assets [Abstract]
Intangible assets	4. Intangible assets Patents Licenses Software Development (2) $ Others Total Cost September 30, 2023 3,450,455 1,186,337 575,719 45,075,873 94,810 50,383,194 Additions 434,774 — — 10,512,229 — 10,947,003 Borrowing costs (1) — — — 6,436,722 — 6,436,722 R&D tax credit (Note 13) — — — (266,746 ) — (266,746 ) Grants (Note 13) — — — (13,713 ) — (13,713 ) June 30, 2024 3,885,229 1,186,337 575,719 61,744,365 94,810 67,486,460 Accumulated amortization and impairment September 30, 2023 1,059,007 1,183,761 520,998 1,708,264 73,056 4,545,086 Amortization 290,341 2,576 25,081 100,596 3,930 422,524 June 30, 2024 1,349,348 1,186,337 546,079 1,808,860 76,986 4,967,610 Net book value June 30, 2024 2,535,881 — 29,640 59,935,505 17,824 62,518,850 ____________ (1) (2)	11. Patents $ Licenses $ Software $ Development (2) $ Others $ Total $ Cost October 1, 2022 2,321,660 2,610,533 575,719 69,926,228 94,810 75,528,950 Additions 1,128,795 — — 12,769,457 — 13,898,252 Borrowing costs (1) — — — 3,898,829 — 3,898,829 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — (42,418,143 ) R&D tax credits (note 23) — — — (256,234 ) — (256,234 ) Grants (note 23) — — — (268,460 ) — (268,460 ) September 30, 2023 3,450,455 1,186,337 575,719 45,075,873 94,810 50,383,194 Accumulated amortization and impairment October 1, 2022 798,878 1,147,272 476,003 38,278,286 67,322 40,767,761 Amortization 260,129 36,489 44,995 56,682 5,734 404,029 Impairment — 1,424,196 — 4,367,243 — 5,791,439 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — (42,418,143 ) September 30, 2023 1,059,007 1,183,761 520,998 1,708,264 73,056 4,545,086 Net book value September 30, 2023 2,391,448 2,576 54,721 43,367,609 21,754 45,838,108 ​ (1) ​ (2) ​ (3) ​ i. -off ​ ii. The recoverable amount of the CGU is determined based on the higher of its value -in-use -in-use The recoverable amount of the CGU, including goodwill and intangible assets not yet available for use, exceeds its carrying amount. The model is particularly sensitive to the future expected cash flows in the upcoming periods, should these not be realized, an impairment loss may be needed in future periods. Patents $ Licenses $ Software $ Development $ Others $ Total $ (Restated – (Restated – Cost October 1, 2021 1,966,646 2,595,473 494,149 49,764,539 94,810 54,915,617 Additions 355,014 15,060 81,570 14,894,330 ​ (1)(2) — 15,345,974 Borrowing costs — — — 6,994,197 ​ (3) — 6,994,197 R&D tax credits (note 23) — — — (776,050 ) — (776,050 ) Grants (note 23) — — — (950,788 ) — (950,788 ) September 30, 2022 2,321,660 2,610,533 575,719 69,926,228 94,810 75,528,950 Accumulated amortization and impairment October 1, 2021 678,067 910,756 399,808 28,374 61,316 2,078,321 Amortization 120,811 236,516 76,195 42,409 6,006 481,937 Impairment — — — 38,207,503 ​ (5) — 38,207,503 September 30, 2022 798,878 1,147,272 476,003 38,278,286 67,322 40,767,761 Net book value September 30, 2022 1,522,782 1,463,261 99,716 31,647,942 ​ (4) 27,488 34,761,189 ​ (1) -settled IFRS 3, Business Combinations ​ (2) ​ (3) ​ (4) ​ (5) -financial i. -off ​ ii. Patents $ Licenses $ Software $ Development $ Others $ Total $ (Restated – (Restated – Cost October 1, 2020 1,658,213 2,592,589 457,382 29,453,730 94,810 34,256,724 Additions 348,073 2,884 44,025 16,667,043 ​ (1) — 17,062,025 Borrowing costs — — — 6,304,340 ​ (2) — 6,304,340 R&D tax credits (note 23) — — — (995,506 ) — (995,506 ) Grants (note 23) (39,640 ) — (7,258 ) (1,665,068 ) — (1,711,966 ) September 30, 2021 1,966,646 2,595,473 494,149 49,764,539 94,810 54,915,617 Accumulated amortization October 1, 2020 512,852 538,907 269,323 14,186 54,396 1,389,664 Amortization 165,215 371,849 ​ (1) 130,485 14,188 6,920 688,657 September 30, 2021 678,067 910,756 399,808 28,374 61,316 2,078,321 Net book value September 30, 2021 1,288,579 1,684,717 94,341 49,736,165 ​ (3) 33,494 52,837,296 ​ (1) ​ (2) ​ (3) Amortization is included in the consolidated statement of loss as follows: Year ended September 30, 2023 2022 2021 General and administrative expenses 52,160 127,764 207,318 Research and development costs 234,334 129,300 256,466 286,494 257,064 463,784

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Sep. 30, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Accounts payable and accrued liabilities	12. As restated (note 2) 2023 2022 Trade payables and accrued liabilities 6,466,196 3,626,462 Salaries and fringe benefits 5,757,652 6,584,878 Interest payable on credit facility 221,247 353,014 Deferred revenue (note 6) 1,104,229 311,516 Others 21,581 112,492 13,570,905 10,988,362

Provisions

Provisions	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Provisions [Abstract]
Provisions	5. The following table details the changes in provisions between September 30 and June 30, 2024: Onerous Balance, as at September 30, 2023 878,144 Revision of estimations (8,736 ) Provisions utilized (869,408 ) Balance, as at June 30, 2024 —	13. The following table details the changes in provisions between September 30, 2022 and 2023: Onerous Balance, as at September 30, 2022 — New provisions 1,652,216 Revision of estimations (287,021 ) Provisions utilized (487,051 ) Balance, as at September 30, 2023 878,144

Long-Term Debt

Long-Term Debt	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Long-Term Debt [Abstract]
Long-term debt	6. The following table details the maturities and weighted average interest rates related to long -term Final Weighted June 30, September 30, Convertible loan (a) 2028 23.27 39,566,409 11,258,950 Credit facility (b) 2026 20.11 28,250,007 28,747,705 Term loan 2030 33.65 9,895,641 7,718,928 Long-term debt 21.38 77,712,057 47,725,583 Current portion of long-term debt — — Long-term debt 77,712,057 47,725,583 a) On June 12, 2023, concurrently with the execution of the BCA described in Note 3, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of at least US$43.0 million (the “PIPE Financing”). The Tranche A subscription was completed in June 2023 and July 2023. Tranche B -1 -2 PIPE Investors in certain tranches of the PIPE Convertible Notes received at the time of issuance of such notes warrants to acquire Class D -1 -1 -1 The Agreement contains customary covenants that provide for, among other things, limitations on indebtedness and fundamental changes, and reporting requirements. Issuance of Tranches B-1 and B-2: On October 27, 2023, upon initial recognition, the $5,617,611 of Tranche B -1 • -1 • -Scholes • -1 -Scholes The fair value of the conversion option and the warrants at initial recognition were determined using the Black -Scholes Conversion Warrants Fair value of the underlying share US$ US$ Exercise price US$ US$ Risk-free interest rate 4.05 % 4.89 % Expected volatility 60 % 60 % Expected life 5.00 years 0.04 years Dividend yield 0 % 0 % On December 21, 2023, upon initial recognition, the $23,888,643 of Tranche B -2 • -2 • -Scholes b) A series of amendments were made to the Credit Facility on October 13, 2023, October 20, 2023, October 31, 2023 and December 8, 2023. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE -SPAC -SPAC In conjunction with the Credit Facility October 2023 Amendments, the Company issued warrants to purchase Company Common Shares at $0.01 per share, which warrants will be assumed by the Company and exercisable for 250,000 Company Common Shares at $0.01 per share. The warrants may be exercised, in whole or in part, for a period of five years following completion of the Business Combination and will be subject to a lock -up The warrants were recorded as a reduction of the Credit Facility, with a corresponding increase in Reserve — Warrants in Equity of $1,643,714. During the three months ended June 30, 2024, 250,000 common shares were issued following the exercise of those warrants on May 28, 2024. The corresponding balance in Reserve — Warrants in Equity of $1,643,714 was reclassified to Capital Stock.	14. The following table details the maturities and weighted average interest rates related to long -term Final Weighted 2023 2022 Convertible loan (a) 2028 33.65 11,258,950 — Credit facility (b) 2026 17.58 28,747,705 30,000,000 Term loan (c) 2030 33.65 7,718,928 10,034,513 Other loan (e) 2023 N/A — 1,582,780 Long-term debt 23.96 47,725,583 41,617,293 Current portion of long-term debt — 30,342,675 Long-term debt 47,725,583 11,274,618 In April and June 2023, the Company’s long -term a) Convertible loan Company refinancing — Business Combination and Subscription Agreement On June 12, 2023, the Company entered into a Business Combination Agreement (the “BCA”) with Prospector Capital Corp. (“Prospector”) (Refer to note 31). Concurrently with the execution of the BCA, LeddarTech entered into subscription agreements (the “Subscription Agreements”) with certain investors (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to subscribe an aggregate principal amount of at least US$43,000,000 in two Tranches. On June 13, 2023, the PIPE Investors paid US$21,660,000 in cash ($28,957,266) for Tranche A -1 -1 -outstanding The Agreement contains customary covenants that provide for, among other things, limitations on indebtedness and fundamental changes, and reporting requirements. On June 13, 2023, upon initial recognition, the $28,957,266 of Tranche A -1 • -1 • -Scholes • -1 -Scholes The fair value of the conversion option and the warrants at initial recognition were determined using the Black -Scholes Conversion option Warrants Fair value of the underlying share US$ US$ Exercise price US$ US$ Risk-free interest rate 4 % 5 % Expected volatility 60 % 60 % Expected life 5.00 years 0.04 years Dividend yield 0 % 0 % The transaction fees of $529,047 were incurred in relation to the Subscription Agreement. The fees were allocated to Tranche A and B in proportion of the amount of each tranche. The Tranche A fee was allocated based on the relative value of each component and $92,583 was recognised as a reduction of the Convertible Note and $171,940 was recognised in net loss under Transaction costs. The fees attributable to Tranche B have been recognised as a long -term In June 2023, the warrants were exercised, thus 595,650 D -1 In July 2023, PIPE investors paid US$340,530 in cash ($449,159) for an additional Tranche A subscription (Tranche A -2 -1 -2 • -2 • -Scholes • -1 -Scholes The fair value of the conversion option and the warrants at initial recognition were determined using the Black -Scholes In August 2023, the warrants were exercised, thus 9,354 D -1 b) Credit facility On January 23, 2020, the Company contracted a term loan for a maximum authorized amount of $30,000,000 (“2020 credit facility”) bearing interest based on the Canadian prime rate or US base rate plus 6.05% or 10% for the first 12 months, with an extension at the option of the Company for a period of nine months bearing interest at 10.5%, to refinance the 2018 credit facility and support research and development. The loan will become due and payable upon the first of the two following scenarios: (1) upon the reception of a financing round; and (2) December 31, 2020, unless the option to extend is exercised by the Company. The facility was renewed and modified in 2021. The Credit facility, composed of a term loan, an operating loan and a derivative risk facility were coming to maturity on April 30, 2023. On April 5, 2023, 25 days before maturity of the term loan, the Company entered into an Amended and Restated Financing Offer and the term loan under the credit facility was renewed for a period of 30 months. The operating loan and the derivative risk facilities were terminated. Concurrently, the Company secured a bridge loan with the same lender (note 14d). The existing $30,000,000 facility was extinguished through the issuance of this new instrument. The principal remaining at $30,000,000 bare interest at floating interest rate based on the Canadian prime rate or US base rate plus 9.00%. No gain or loss is recognised as a result of this renewal of the credit facility. Transaction costs of $1,412,286 are included in the initial measurement of financial liabilities at the time of renewal, resulting in an effective interest rate of 17.6%. The new credit facility’s maturity date is January 31, 2026. The operating conditions of the Credit facility provided for is similar to the preceding agreement, except that it provides for accelerated reimbursement for any amount in excess of US$15.0 million contributed by Prospector in the Business Combination Agreement referred to above as well as 25% of any net cash proceeds from the sale of equity securities in excess of US$43.0 million (including from the PIPE Financing, but excluding amounts contributed by Prospector in the Business Combination Agreement referred to above). Furthermore, upon the receipt of net cash proceeds from the sale of the Modules Business Unit and/or the components assets related to the Components Business Unit, 100% of such net cash proceeds shall be used to make a repayment on the outstanding loans. Under the Credit facility, the Company must maintain an unencumbered cash balance equal to or greater than (i) $2.5 million through completion of the Business Combination, (ii) $10 million from completion of the Business Combination through October 31, 2024, (iii) $7.5 million from November 1, 2024 through December 31, 2024, (iv) $5.0 million from January 1, 2025 through September 30, 2025, and (iv) $3.5 million at all times thereafter. As at September 30, this financial covenant was respected. As at September 30, 2023, the Company has drawn $30,000,000 from the credit facility ($30,000,000 as at September 30, 2022). c) Term loan On January 23, 2020, the Company signed a non -interest-bearing -year In conjunction with the term loan agreement, the Company committed to issue warrants (the “Warrants”) to the lender. During the year ended September 30, 2021, as per the term loan agreement, the Company issued 13,890 warrants to the lender with a strike price of $138.68. The number of warrants represents 10% of the total amount drawn as at September 30, 2021, of $19,262,586 divided by the strike price. These warrants met the definition of a derivative liability and were therefore recorded at fair value. Once the warrants were issued to the lender, they met the fixed -for-fixed During the year ended September 30, 2023 and 2022, no warrant was issued by the Company and no gain or loss on revaluation of the derivative warrant liability was recognized since all warrants were previously reclassified as equity. As part of the BCA and Subscription agreement negotiations, the conditions of the Term loan were revised, effective June 12, 2023. The original interest free loan now bears an interest rate of 12%. Capital and capitalized interests will be reimbursable over a period of 42 months starting October 31, 2026. The modification was deemed to be substantial and the existing loan with book value of $11,315,767 was derecognised and a new instrument recognised based on its fair value. On the date of modification, the fair value of the Term loan was estimated at $6,983,592 based on a 33.65% discount rate. The difference between the carrying value of the existing loan and the new loan of $4,332,175 with the carrying value at that date was recorded in the Consolidated statements of loss under Finance income (note 24). d) Bridge loans Bridge loans were secured from the Credit facility and the Term loan lenders on April 5, 2023 and May 1, 2023, respectively. Those loans, totalling $6,250,000, were fully re -imbursed e) Other loan On June 6, 2023, the Company negotiated a termination agreement in relation with a licence agreement for the worldwide exclusive use by the Company of an intellectual property owned by the licensor for the Company’s use in the development of its Components technology projects. Per the agreement, the related loan (other loan on the Consolidated statements of financial position) valued at $1,739,750 on that date was settled for US$100,000 ($134,189) and a net gain of $1,605,561 was recorded in the Consolidated statements of loss under Finance income as a result of this settlement (note 24). The net carrying amount of the license was completely written off as of December 31, 2022 for the amount of $1,424,196 (note 11).

Government Grant Liabilities

Government Grant Liabilities	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Government Grant Liabilities [Abstract]
Government grant liabilities	8. $ Balance, as at September 30, 2023 1,468,296 Accretion interest expense 198,033 Foreign exchange loss (gain) (11,734 ) Balance, as at June 30, 2024 1,654,595 Current 575,833 Non-current 1,078,762	15. As at the acquisition date of Vayavision, a government grant liability of $420,000 was recognized at its fair value and related to the repayment of the grant received by Vayavision from the Israeli Innovation Authority (“IIA”) prior to the acquisition to support the development of the technology. Prior to the acquisition, Vayavision obtained the grant for the total amount of NIS 4 million (CAD$1.5 million) from the IIA to be repaid through royalties of 3% of sales of Vayavision products developed through the funds provided by the IIA. The grant bears an annual interest rate based on SOFR as published by the Bank of Israel. After initial recognition, the liabilities are measured at amortized cost using the effective interest method. The effective interest rate is 30.3%. Assumptions underlying grant repayments are reviewed at least annually. As at September 30, 2023, the Company revised the estimated repayment schedule, taking into account updated assumptions and data. This resulted in an accretion loss of $74,335 (2022 — accretion gain of $78,567), which was included in Financial costs, net (note 24). As at September 30, 2023, the Company also has a government grant liability of $568,807 (US$420,715) related to the repayment of a grant received by Vayavision from Israel -United -interest As a result of a default event occurred during the first quarter of 2023, the Company reclassified, as of December 31, 2022, the Bird government grant liability as a short -term Government grant liabilities 2023 2022 2021 (Restated – (Restated – Balance, beginning of year 1,409,694 1,159,487 420,000 Grants received — 178,856 191,902 Accretion interest expense 323,250 384,985 157,202 Loss (gain) on remeasurement due to changes in forecasts (248,915 ) (463,552 ) 410,740 Foreign exchange loss (gain) (15,733 ) 149,918 (20,357 ) Balance, end of year 1,468,296 1,409,694 1,159,487 Current 568,807 — — Non-current 899,489 1,409,694 1,159,487

Capital Stock

Capital Stock	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Capital Stock [Abstract]
Capital stock	9. The Company is authorized to issue an unlimited number of common shares, without par value, an unlimited number of Class A Non -Voting -Voting -Voting -Voting -Voting -Voting Following the consummation of the Business Combination, there were approximately (i) 28,770,930 Common Shares outstanding; (ii) 2,031,250 Class A Non -Voting -Voting -Voting -Voting -Voting -Voting Common shares Number of Shares Amount $ Balance, as at September 30, 2023 167,610 9,894,326 Issuance of common shares upon exercise of the call option 66,550 57,724 Class A, B, C, D-1 and D-2 preferred shares exchange for common shares 239,766,119 444,410,959 Common shares converted per business combination (240,000,279 ) (454,361,009 ) Issuance of new common shares per business combination 20,000,000 454,361,009 Issuance to Prospector shareholders (note 3) 8,770,930 55,257,187 Issuance of common shares 682,685 2,994,488 Balance, as at June 30, 2024 29,453,615 512,614,684 Issuance of common shares During the three months ended June 30, 2024, 682,685 Common Shares were issued following the exercise of warrants (Note 6), the exercise of RSU (Note 10), in connection with the BCA (Note 10) and in connection with the Standby Equity Purchase Agreement. Standby Equity Purchase Agreement On April 8, 2024, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. (“Yorkville”) for a period of 3 years, or on the date on which the Investor shall have made payment pursuant to the Commitment Amount. Pursuant to the SEPA, assuming satisfaction of certain conditions and subject to the limitations set forth in the SEPA, the Company will have the right from time to time, but not the obligation, to issue and sell to Yorkville up to $50.0M (the “Commitment Amount”) of its common shares. The Company may also require Yorkville to purchase Common share under the SEPA up to 500,000 Shares of Common Stock. The Company also agreed to pay Yorkville a commitment fee equal to 0.75% of the Commitment Amount. During the three months ended June 30, 2024,163,363 common shares were issued to cover the commitment fee. An additional 3,333 common shares were issued during the three months period ended June 30, 2024, under this agreement. Exercise of call option As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision. Per the original Share Purchase Agreement (“SPA”) conditions, the purchase of the Vayavision of Common shares was paid in exchange of Common Shares of the Company, based on a determined ratio and already detailed in the SPA. This transaction resulted in an increase in the Company’s interest in Vayavision from 60.0% to 100.0% and was accounted for as an equity transaction. The purchase price of $57,724 was equity -settled -controlling Special Shares Upon close of the acquisition of Prospector, the Company issued through the Transactions, 2,031,250 Class A Non -Voting The Class A Non -Voting On December 21, 2023, LeddarTech shareholders were issued 4,999,815 Earnout Non -Voting • -Voting any Change of Control Transaction with a valuation of the Common Shares that is greater than $12.00 per Common Share; • -Voting • -Voting • -Voting -1 Change of Control Transaction with a valuation of the Common Shares that is greater than $10.00 per Common Share; and • -Voting -1 The Earnout Non -Voting Fair value of the underlying share US$ Exercise price — Risk-free interest rate 3.23 % Expected volatility 60 % Expected life 7.00 years Dividend yield 0 % As at June 30, 2024, the following shares were issued and outstanding: Number of Amount Common shares 29,453,615 512,614,684 Class A Non-Voting Special Shares 2,031,250 10,115,625 Class B Non-Voting Special Shares 999,963 5,220,000 Class C Non-Voting Special Shares 999,963 4,970,000 Class D Non-Voting Special Shares 999,963 4,740,000 Class E Non-Voting Special Shares 999,963 4,250,000 Class F Non-Voting Special Shares 999,963 3,780,000 36,484,680 545,690,309	16. Authorized, unlimited number of shares, without par value, of the following classes: Common shares, voting and participating. Class A, preferred shares, voting, convertible at the holder’s option into a fixed or variable number of common shares depending on certain events, entitled to receive dividends when declared by the Company, retractable with priority over common shares upon a Liquidation event 1 Class B, preferred shares, voting, convertible at the holder’s option into a fixed or variable number of common shares depending on certain events, entitled to receive dividends when declared by the Company, retractable with priority over common shares, Class A and Class M shares upon a Liquidation event 1 Class C, preferred shares, voting, convertible at the holder’s option into a fixed or variable number of common shares depending on certain events, entitled to receive dividends when declared by the Company, retractable with priority over all other classes of shares, except Class D preferred shares, upon a Liquidation event 1 The holders of common shares are entitled to dividends, pari passu All Class A, B and C shares shall automatically be converted into common shares of the Company immediately prior to the closing of a Qualified IPO 2 Class D -1 -2 2 1 1 -1 Class M Series, non -voting -participating 1 1 Liquidation event -Converted -Converted -Converted -Converted -Converted 2 Qualified IPO United States Securities Act of 1933 -money (the “Class M Redemption value”), automatically convertible prior to the closing of an IPO or prior to the closing of a Special Purpose Acquisition Company (“SPAC”) transaction into common shares by dividing the applicable Class M Redemption value by the applicable exit price in connection with such IPO or SPAC transaction. Issued and paid As at September 30, 2023 2022 Number $ Number $ Common shares 167,610 9,894,326 167,610 9,894,326 Class A preferred shares 1,230,291 79,056,406 1,230,291 79,056,406 Class B preferred shares 1,296,922 82,626,031 1,296,922 82,626,031 Class C preferred shares 2,069,741 116,877,914 2,069,741 116,877,914 Class D-1 preferred shares 1,349,111 100,830,621 744,107 82,274,185 Class D-2 preferred shares 635,327 62,960,906 635,327 62,960,906 6,749,002 452,246,204 6,143,998 433,689,768 On November 1, 2021, the Company entered into a Share Subscription Agreement (the “Agreement”). Under the terms of the Agreement, the investors purchased 635,005 Class D -1 -term -settled On January 19, 2022, the Company issued 109,102 Class D -1 In June 2023, the Company issued 595,650 Class D -1 In July 2023, the Company issued 9,354 Class D -1 The following table summarizes common share activity during the year: Number $ Common shares as at September 30, 2021 124,793 7,664,466 Shares issued related to Vayavision acquisition 42,594 2,215,739 Shares issued related to option exercises (note 19) 223 14,121 Common shares as at September 30, 2022 167,610 9,894,326 Common shares as at September 30, 2023 167,610 9,894,326

Warrant Liability

Warrant Liability	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Warrants [Abstract]
Warrant liability	7. As at Number $ Public and Private Warrants 16,049,080 593,092 Vesting Sponsor Warrants 1,416,670 141,667 17,465,750 734,759 Upon close of the acquisition of Prospector, the Company assumed through the Transactions, public warrants, private warrants and vesting sponsor warrants (“Public Warrants”, “Private Warrants” and “Vesting Sponsor Warrants”, collectively “the Prospector Warrants”) in connection with the BCA and plan of arrangement (Note 3). The Warrants each entitle their holders to purchase one common share at an exercise price of US$11.17 per common share, which is variable in $CDN. Accordingly, they are classified as a liability rather than equity as the Warrants do not meet the ‘fixed for fixed’ requirement. The Public and Private Warrants are exercisable and will expire on December 21, 2030. The Vesting Sponsor Warrants are identical to the Public and Private Warrants, except that the Vesting Sponsor Warrants will be deemed vested in equal thirds upon the volume weighted average price of the common shares exceeding US$12.00, US$14.00 and US$16.00, respectively, for any 20 trading days within any consecutive 30 trading day period commencing at least 150 days following the closing. None of the Vesting Sponsor Warrants are redeemable by the Company. The Warrants were initially recorded at their fair value (Note 3). The fair value of the Warrants is reassessed at the end of each reporting period with subsequent changes in fair value recognized through profit or loss. The Public Warrants are considered a level 1 financial instrument as the valuations at the end of each reporting period are based on the trading price of the Public Warrants on the Nasdaq, which are quoted and observable market prices. The Private Warrants are a level 2 financial instrument, as the valuations are based on the quoted and observable market prices of the Public Warrants. The Vesting Sponsor Warrants are a level 3 financial instrument, as the valuations are based on the quoted and observable market prices of the Public Warrants but also unobservable data. The following table details the changes in warrant liability between December 21, 2023 and June 30, 2024: Warrant Balance, as at December 21, 2023 (issuance date) 1,746,575 Revaluation of warrant liability (1,011,816 ) Balance, as at June 30, 2024 734,759	17. The following table summarizes warrants activity: Year ended Year ended Number weighted Number weighted Outstanding, beginning of year 13,890 138.68 13,890 138.68 Issued 605,004 30.66 — — Exercised (605,004 ) (30.66 ) — — Outstanding, end of year 13,890 138.68 13,890 138.68 Exercisable, end of year 13,890 138.68 13,890 138.68 As part of the Company refinancing, 605,004 warrants were issued and exercised, at a weighted average exercise price of $30.66, during the year ended September 30, 2023. Refer to note 14a for further details. The warrants outstanding and exercisable as at September 30, 2023 and 2022 are under the term loan agreement as described in Note 14c. Under the terms of the warrant, the lender has the right to acquire one Class C preferred share for an exercise price of $138.68 per warrant. The warrants are exercisable until March 31, 2026. As at September 30, 2023, none

Other Component of Equity

Other Component of Equity	12 Months Ended
	Sep. 30, 2023
Other Component of Equity [Abstract]
Other component of equity	18. a) In connection with the Company’s acquisition of a 60% controlling interest in Vayavision on July 6, 2020, the Company obtained call options and wrote a put option for the remaining 40% NCI. The Company has the right to purchase the NCI and the NCI holder has the right to sell its interest to the Company. The Company’s right under the call options is either: (1) exercisable in exchange of shares within 10 years following the transaction closing on July 6, 2020, and that right is exercisable in full or in part at any time after delivering a written notice to the NCI holder (referred to as the “Share Call Option” or (2) exercisable in exchange of cash subject to some conditions including service conditions until July 6, 2023 (referred to as the “Cash Call Option”) (collectively referred to as the “Call Options”). The NCI holder’s right under the put option is exercisable within seven years following the transaction closing, and that right is exercisable to exchange all, but not less than all of the NCI, only immediately prior to and subject to the consummation of (i) a Liquidity Event, as defined in Note 14; (ii) a Qualified IPO as defined in Note 14; or (iii) a Qualified Secondary Sale, defined as a secondary sale of common shares to one or more investors for cash following a primary financing transaction, which closes no later than June 30, 2021. If the Share Call Option or the put option is exercised, the NCI holder will sell to the Company the NCI shares; and in exchange, the Company will issue to the NCI holder that aggregate number of newly issued common shares of the Company, equal to such number obtained by the pre -established If the Cash Call Option is exercised, the NCI holder will sell to the Company the NCI shares; and in exchange, the Company will deliver cash based on a price per share of NIS of 0.01 ($0.026 CAD as at July 6, 2020). Out of the 1,021,462 common shares of Vayavision subject to the Share Call and Cash Call Options and put option, 750,000 common shares are accounted as share -based The put option held by the NCI is classified as a non -derivative IFRS 2 The Share Call Option and Cash Call Option are interdependent as they apply to the same shares held by the non -controlling nil nil b) On May 1 st

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Stock-Based Compensation [Abstract]
Stock-based compensation	10. M-option Preceding closing of the acquisition of Prospector (Note 3), pursuant to the Plan of Arrangement, each of 18,647 M -Options The replacement options have an exercise price of $0.01. The M -option Upon replacement of the award, the fair value of the option of $117,246 was recognised in reserve — stock option and the redeemable stock option liability of $6,102,496 was reversed, resulting in a gain on modification of stock options of $5,985,250 in the interim condensed consolidated statement of loss. Stock-based compensation related to the BCA On May 1 st During the three months ended June 30, 2024, 198,684 common shares were issued in conjunction with this agreement to settle a transaction fee payable. As a result, an amount of $615,057 was reclassified from Other components of equity to Capital Stock and an amount of $329,217 was reclassified from Other components of equity to contributed surplus. Equity Incentive Plan Immediately prior to the acquisition of Prospector, the Company adopted an Equity Incentive Plan (the “Plan”) for certain qualified directors, executive officers, employees and consultants. This Plan continues in full force and effect as the Company equity incentive plan following the Company Amalgamation. The number of shares available for issuance under the Plan shall not exceed at any time 5,000,000 The Plan provide for the grant of unvested Company Common Shares, (i) share options (“options”), (ii) restricted share units (“RSUs”), (iii) deferred share units (“DSUs”) and (iv) performance share units (“PSUs”). Various vesting conditions may apply to each award and may include continued service, performance and/or other conditions. Following the adoption of the new equity incentive and the grants of the first awards of this Plan, the Company closed off the reserve stock option balance related to the previous equity incentive plan, in the deficit. (i) The Company has a stock option plan as part of the incentive plan in which options to purchase common shares are issued to officers and key employees. Under this plan the options will vest between the grant date and March 2028. Options are expensed over the vesting period. The related compensation expense is included in the stock -based For the three and nine months ended June 30, 2024, movements in outstanding options were as follow: Nine months Exercise (1) Number of $ Balance as at September 30, — — Granted 1,438,600 2,84 Balance, as at June 30, 2024 1,438,600 2,84 ____________ ​ (1) The compensation expense with respect to the Options plan amount to $729,438. (ii) The Company has an RSU as part of the incentive plan for management and key employees. Under this plan, RSUs will vest between the grant date and March 2028 to employees who are still employed by the Company on the exercise date. RSUs are expensed on an earned basis. The related compensation expense is included in stock -based For the three and nine months ended June 30, 2024, movements in outstanding RSUs were as follow: Nine months Number of Balance, as at September 30, 2023 — Granted 2,242,805 Forfeited (76,548 ) Exercised (67,125 ) Balance, as at June 30, 2024 2,099,132 The compensation expense with respect to the RSU plan amounts to $1,730,154. During the three months ended June 30, 2024, 67,125 RSU were exercised and converted into a corresponding number of common shares. (iii) The Company has a PSU plan as part of the incentive plan for management and key employees. Under this plan, PSUs generally vest over a period of four years to employee who are still employed by the Company on the exercise date. PSUs are expensed on an earned basis. The related compensation expense is included in stock -based For the three and nine months ended June 30, 2024, movements in outstanding PSUs were as follow: Nine months Number of Balance, as at September 30, 2023 — Granted 733,080 Balance, as at June 30, 2024 733,080 The compensation expense with respect to the PSU plan amounts to $546,741.	19. a) In July 2023 and in connection with the contemplated transaction discussed in note 14a, the Company decided to (i) accelerate the vesting period of all unvested outstanding ESOP options such that the outstanding ESOP options shall be fully vested and (ii) amend the period during which the outstanding ESOP options may be exercised (10 business days after modification notification was provided to the ESOP option holders). Following that date, all unexercised outstanding ESOP options shall immediately terminate and expire at that time. The amount to be recognised when a share -based As a result of this acceleration event, during the fourth quarter of 2023, the Company recognised a stock -based -based Before forfeiture, options granted under the ESOP expired after a maximum period of 10 years following the date of grant. Options granted under the ESOP generally vested over a four -year Changes in the number of stock options outstanding were as follows: Year ended Year ended Number $ Number $ Outstanding, beginning of year 1,268,360 58.64 1,057,913 47.97 Granted — — 366,420 102.50 Exercised — — (223 ) 41.35 Forfeited (200,421 ) 69.01 (155,750 ) 87.29 Cancelled (1,067,939 ) 56.69 — — Outstanding, end of year — — 1,268,360 58.64 Exercisable, end of year — — 759,740 35.41 Outstanding options as at Outstanding options as at Exercise price Number weighted Number weighted $2.75 — — 142,094 2.1 $5.50 — — 182,515 2.9 $32.27 — — — — $38.26 — — 11,827 8.2 $45.20 — — 406,779 6.4 $101.64 — — 56,050 8.2 $102.50 — — 454,295 9.0 $106.67 — — 4,800 8.7 $136.47 — — 10,000 8.6 — — 1,268,360 6.5 Exercisable options as at Exercisable options as at Exercise price Number weighted Number weighted $2.75 — — 142,094 2.1 $5.50 — — 182,515 2.9 $32.27 — — — 0.0 $38.26 — — 11,272 8.2 $45.20 — — 321,848 6.4 $101.64 — — 16,345 8.2 $102.50 — — 81,966 8.0 $106.67 — — 1,200 8.7 $136.47 — — 2,500 8.6 — — 759,740 5.0 During the year, the Company granted nil nil -Options nil -Options -Options -Options -Options -Options nil -Scholes 2023 2022 2021 Fair value of the underlying share N/A $ 72.88 $ 111.81 Exercise price N/A $ 102.50 $ 99.22 Risk-free interest rate N/A 2.20 % 0.20 % Expected volatility N/A 81 % 45 % Expected life N/A 2.41 years 3 years Dividend yield N/A 0 % 0 % b) In 2015, the Company implemented a MSOP under which the Company can issue options to buy Class M shares (the “M -Options -Options This MSOP expired as at September 30, 2017, and the Company adopted a new plan from October 1, 2017, to September 30, 2020 (“MSOP II”). The MSOP II has the same purpose and characteristics than the former MSOP and includes a new series of shares (“Class M Series 2017”) and is opened to employees and management. The former MSOP was only accessible to management. On September 30, 2020, the Company adopted a new plan from October 1, 2020, to September 30, 2021 (“MSOP III”). MSOP III has the same purpose and characteristics of the former MSOP plans except that C -Options -Options -Options MSOP Options vest differently whether they are time -based -Based -based -Based -Based -end -Based -Based -line -Based -end The vested M -Options -Options th For the M -Options -Options -Option -Options -Option -Options As additional consideration, for each MSOP Option, one stock option (the ESOP Option) is granted, and the ESOP Option vests concurrently with its corresponding M -Option -Option The expected life of the stock options is based on current expectations and the expected volatility reflects the assumption that the historical or implied volatility of similar listed entities over a period similar to the life of the options is indicative of future trends. These assumptions may not necessarily be the actual outcome. Changes in the number of M -Options -Options Year ended Number weighted M-Options Outstanding, beginning of year 223,692 0.001 Granted — — Forfeited — — Outstanding, end of year 223,692 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 217,970 27.85 Granted — — Forfeited — — Outstanding, end of year 217,970 27.85 Exercisable, end of year — — Year ended Number weighted M-Options Outstanding, beginning of year 227,017 0.001 Granted — — Forfeited (3,325 ) 0.001 Outstanding, end of year 223,692 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 221,295 28.87 Granted — — Forfeited (3,325 ) 95.54 Outstanding, end of year 217,970 27.85 Exercisable, end of year — — Year ended Number weighted M-Options Outstanding, beginning of year 197,757 0.001 Granted 29,755 0.001 Forfeited (495 ) 0.001 Outstanding, end of year 227,017 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 192,035 17.50 Granted 29,755 102.50 Forfeited (495 ) 102.50 Outstanding, end of year 221,295 28.87 Exercisable, end of year — — The following table summarizes information relating to the M -Options -Options Outstanding options as at Outstanding options as at Outstanding options as at Exercise price Number weighted Number weighted Number weighted M-Options $0.001 223,692 2.90 223,692 3.90 227,017 4.81 C-Options $5.50 133,975 1.81 133,975 2.81 133,975 3.01 $45.20 57,161 4.10 57,161 5.10 57,565 6.01 $102.50 26,834 7.22 26,834 8.22 29,755 9.01 217,970 3.07 217,970 4.07 221,295 4.60 The fair value recognized for redeemable stock options in the consolidated statement of financial position as at September 30, 2023, 2022 and 2021 was $5.50 for options granted on Class M Series 2014 During the years ended September 30, 2023 and 2022, the Company did not grant M -Options -Options -Options -Options nil -Options nil -Options -Option -Scholes Year ended September 30, 2023 2022 2021 C-Options Weighted average fair value of the underlying share — — $ 106.26 Exercise price — — $ 102.50 Risk-free interest rate — — 0.20 % Expected volatility — — 45 % Expected life — — 3 years Dividend yield — — 0 % The expected life of the stock options is based on current expectations and the expected volatility reflects the assumption that the historical or implied volatility of similar listed entities over a period similar to the life of the options is indicative of future trends. These assumptions may not necessarily be the actual outcome. The following table reconciles the redeemable stock options recorded in the consolidated statement of financial position: Years ended Number of Weighted Total fair Class M series 2014 139,697 5.50 768,334 Class M series 2017 57,161 45.20 2,583,677 Class M series 2020 26,834 102.50 2,750,485 Total redeemable stock options 223,692 6,102,496 c) Call Option recorded as share-based compensation expenses As disclosed in Note 16, 750,000 common shares of Vayavision held by non -controlling -based The cumulative stock -based -controlling d) The total stock -based Year ended September 30, 2023 2022 2021 Stock-based compensation ESOP, equity-settled 2,474,955 3,223,540 6,139,661 C-Options, equity-settled — — 703,463 Vayavision call option, equity-settled 603,051 1,693,517 3,781,504 Reserve stock options movement 3,078,006 4,917,057 10,624,628 M-Options, cash-settled — (317,663 ) 3,027,513 Capitalized as development costs (641,032 ) (326,721 ) (1,458,523 ) Total stock-based compensation expenses 2,436,974 4,272,673 12,193,618

Operating Expenses

Operating Expenses	12 Months Ended
	Sep. 30, 2023
Operating Expenses [Abstract]
Operating expenses	20. Operating expenses by nature include the following: As restated As restated Year ended September 30, 2023 2022 2021 Employee benefit expenses 23,250,847 30,802,594 17,290,669 Stock-based compensation 2,436,974 4,272,673 12,193,618 Research costs 624,866 2,074,830 2,732,403 Impairment loss related to intangible assets 5,791,439 38,207,503 — Marketing expenses 2,950,052 917,223 756,199 Selling expenses 143,394 299,382 615,763 Depreciation of property and equipment 1,059,769 1,291,048 989,963 Product line management expenses 38,293 47,965 45,640 Recruitment fees 369,482 791,788 522,434 Professional fees 6,795,731 3,852,140 3,252,743 Other expenses 2,331,738 1,176,515 1,082,619 Subcontractor services 1,632,311 2,006,904 1,757,828 Travel expenses 527,826 482,358 34,253 Amortization of intangible assets 286,494 257,064 463,784 Insurance 371,791 373,311 448,777 Research and development tax credits (225,609 ) (70,191 ) (237,364 ) Depreciation expense on right of use assets 533,394 560,870 349,833 Business acquisition costs 3,506,630 — — 52,425,422 87,343,977 42,299,162

Loss Per Share

Loss Per Share	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Loss Per Share [Abstract]
Loss per share	11. Basic loss per share is calculated by dividing the loss attributable to equity holders of the parent by the weighted average number of common shares outstanding. The potential effect of dilution from outstanding stock options, convertible preferred stocks, warrants, and put and call options were excluded from the calculation of the diluted loss per common share since the Company incurred losses and the inclusion of these instruments would have an antidilutive effect.	21. Basic loss per share is calculated by dividing the loss attributable to equity holders of the parent by the weighted average number of common shares outstanding. The following table reflects the calculation of net loss attributable to equity holders of the parent and the computation of basic and diluted loss per share for the periods indicated: As restated As restated Year ended September 30, 2023 2022 2021 Loss attributable to equity holders of the parent (47,992,097 ) (69,318,848 ) (46,959,038 ) Weighted average number of common shares basic and diluted 167,610 134,913 64,946 Basic and diluted loss per common share (286.33 ) (513.80 ) (723.05 ) The effect of dilution from outstanding stock options, convertible preferred stocks, credit facility, convertible loans, warrants, put and call options and contingent consideration payable were excluded from the calculation of the weighted average number of common shares for diluted loss per common share for the years ended September 30, 2023 and 2022 as they are antidilutive. Year ended September 30, 2023 2022 Outstanding employee stock option 441,662 1,710,022 Convertible preferred stock 6,581,392 5,976,388 Warrants 13,890 13,890 Put and call options recognized as other component of equity 94,931 94,931 Conversion options 2,200,053 —

Additional Information Included

Additional Information Included in the Consolidated Statement of Cash Flows	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Additional Information Included in the Consolidated Statement of Cash Flows [Abstract]
Additional information included in the consolidated statement of cash flows	12. Changes in non -cash Nine months ended 2024 2023 Trade receivable and other receivables 2,142,134 1,642,297 Government assistance and R&D tax credit receivable 5,792 707,157 Inventories (1,007,540 ) (714,461 ) Prepaid expenses (1,106,139 ) (70,828 ) Accounts payable and accrued liabilities (10,872,814 ) 992,829 Provisions (878,144 ) 958,761 (11,716,711 ) 3,515,755	22. Changes in non -cash As restated As restated As at September 30, 2023 2022 2021 Trade receivable and other receivables 96,806 (2,219,607 ) (896,440 ) Government assistance and R&D tax credits receivable (205,042 ) 553,097 1,517,744 Inventories (609,663 ) (541,093 ) 272,309 Prepaid expenses (273,497 ) 95,795 (178,516 ) Accounts payable and accrued liabilities 2,534,308 1,720,000 2,784,731 Provisions 878,144 — — 2,421,056 (391,808 ) 3,499,828

Government Grants

Government Grants	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Government Grants [Abstract]
Government grants	13. Total R&D tax credit Recognized in Recognized against Total grant Three months ended June 30, 2024 Grants 90,065 13,713 103,778 R&D tax credit — 178,142 178,142 Total grants and R&D tax credit 90,065 191,855 281,920 Nine months ended June 30, 2024 Grants 90,065 13,713 103,778 R&D tax credit 82,176 266,746 348,922 Total grants and R&D tax credit 172,241 280,459 452,700 Total R&D tax credit Recognized in Recognized against Total grant Three months ended June 30, 2023 Grants 216,423 40,000 256,423 R&D tax credit 45,800 54,200 100,000 Total grants and R&D tax credit 262,223 94,200 356,423 Nine months ended June 30, 2023 Grants 335,703 181,156 516,859 R&D tax credit 93,240 110,326 203,566 Total grants and R&D tax credit 428,943 291,482 720,425 The R&D tax credit is recognized as a reduction of research and development costs in the interim condensed consolidated statements of loss and comprehensive loss.	23. Year ended September 30, 2023 Grant Grant recorded Total Other grants 377,080 268,460 645,540 Total grants 377,080 268,460 645,540 R&D tax credit 225,609 256,234 481,843 Total grants and R&D tax credits 602,689 524,694 1,127,383 Year ended September 30, 2022 Grant Grant recorded Total (Restated – (Restated – (Restated – Canada Emergency Wage Subsidy 83,735 33,684 117,419 Other grants 351,713 917,104 1,268,817 Total grants 435,448 950,788 1,386,236 R&D tax credit 70,191 776,050 846,241 Total grants and R&D tax credits 505,639 1,726,838 2,232,477 Year ended September 30, 2021 Grant Grant recorded Total (Restated – (Restated – (Restated – Canada Emergency Wage Subsidy 876,434 391,886 1,268,320 Interest free loan 1,192,741 1,109,904 2,302,645 Other grants 95,619 485,037 580,656 Total grants 2,164,794 1,986,827 4,151,621 R&D tax credit 237,364 995,506 1,232,870 Total grants and R&D tax credits 2,402,158 2,982,333 5,384,491 The amounts recorded in reduction of property and equipment and intangible assets were nil nil Within Canada, the Company participated in the Canada Emergency Wage Subsidy (“CEWS”), a grant measure of the Canadian government as a response to the COVID -19 -over-year -by-month Within Canada, the Company participated in the Industrial Research Assistance Program (“IRAP”) with the National Research Council of Canada. IRAP provides fundings for eligible projects to companies, to increase their innovation capacity and take ideas to market. Within Israel, the Company participated in the Israeli National Authority for Technological Innovation (“IIA”). IIA provides fundings for eligible projects to companies, to effectively address the dynamic and changing needs of the local and international innovation ecosystems. There are no unfulfilled conditions or contingencies attached to the above grants.

Finance Costs, Net

Finance Costs, Net	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Finance Costs, Net [Abstract]
Finance costs, net	14. Three months ended Nine months ended 2024 2023 2024 2023 Interest expenses (income) Interest income (60,133 ) (49,921 ) (302,799 ) (118,011 ) Gain on term loan modification — (4,332,173 ) — (4,332,173 ) Gain on other loan settlement — (1,605,561 ) — (1,605,561 ) Interest expense on term loan (Note 6) 786,524 481,978 2,184,047 1,397,158 Interest expense on lease liabilities 71,359 81,934 237,537 319,294 Interest expense on credit facility (Note 6) 997,725 1,262,123 3,815,876 3,540,716 Interest expense on convertible notes (Note 6) 2,214,525 165,038 5,468,885 165,038 Interest expense on bridge loans — 138,347 — 138,347 Interest expense on other loan (Note 6) — 27,131 — 160,413 Accretion and remeasurement of government grant liability (Note 8) 70,391 74,115 198,033 353,293 Bridge loans issuance cost — 350,000 — 350,000 SEPA commitment fee (Note 9) 512,775 — 512,775 — Capitalized borrowing costs (Note 4) (2,566,151 ) (590,429 ) (6,436,722 ) (2,183,943 ) 2,027,015 (3,997,418 ) 5,677,632 (1,815,429 ) Loss (gain) on revaluation of instruments carried at fair value Warrant liability (Note 7) (2,179,587 ) — (1,011,816 ) — Conversion option (Note 6) (3,228,921 ) (14,554 ) (5,475,289 ) (14,554 ) (5,408,508 ) (14,554 ) (6,487,105 ) (14,554 ) Other Loss (gain) on lease modification (Note 15) 1,819 — (204,146 ) — Non-capitalizable financing costs 96,840 — 96,840 — Modification of convertible loans (Note 6) — — 9,645 — Bank charges 9,926 6,096 33,808 47,346 Foreign exchange loss (gain) 396,315 (141,391 ) 315,411 71,676 504,900 (135,295 ) 251,558 119,022 Finance costs, net (2,876,593 ) (4,147,267 ) (557,915 ) (1,710,961 )	24. As restated As restated Year ended September 30, 2023 2022 2021 Finance income Interest income (223,594 ) (40,251 ) (3,454 ) Gain on debt modification (note 14c) (4,332,173 ) — — Gain on debt settlement (note 14e) (1,605,561 ) — — Premium and discount amortization — — — (6,161,328 ) (40,251 ) (3,454 ) Finance costs Interest expense on term loan (note 14c) 2,016,587 1,830,360 1,225,861 Interest expense on lease liabilities (note 10) 401,229 551,291 303,390 Interest expense on credit facility (note 14b) 4,843,390 3,630,814 974,903 Interest expense on convertible notes (note 14a) 1,067,932 — — Interest expense on bridge loans (note 14d) 138,347 — — Interest expense on other loan (note 14e) 160,413 274,263 319,258 Issuance and modification costs of convertible loans — 124,717 124,022 Transaction costs related to company refinancing 350,000 — — Net loss on debt extinguishments — 454,092 458,593 Accretion and remeasurement of government grant liability (note 15) 74,335 (78,567 ) 567,942 Bank charges 64,166 91,840 81,261 9,116,399 6,878,810 4,055,230 As restated As restated Year ended September 30, 2023 2022 2021 Loss (gain) on revaluation of instruments carried at fair value Conversion option 21,100 — — Convertible loans — (6,089,300 ) 17,813,766 Credit facility — 225,105 1,700,923 Derivative warrant liability — — 66,613 Contingent consideration payable — (1,265,043 ) (5,700,260 ) 21,100 (7,129,238 ) 13,881,042 Capitalized borrowing costs (note 11) (3,898,829 ) (6,994,197 ) (6,304,340 ) Foreign exchange loss (gain) 224,057 (2,749,505 ) 67,083 Finance costs, net (698,601 ) (10,034,381 ) 11,695,561

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2023
Income Taxes [Abstract]
Income taxes	25. The reconciliation of the income tax provision (recovery) calculated using the combined Canadian federal and provincial statutory income tax rate with the income tax provision (recovery) in the consolidated financial statements is as follows: As restated As restated Year ended September 30, 2023 2022 2021 Loss before income taxes (51,424,409 ) (73,418,745 ) (48,856,993 ) Income taxes at the Canadian statutory tax rate of 26.50% (26.50% in 2022 and 26,50% in 2021) (13,760,987 ) (19,455,967 ) (12,947,103 ) Tax effect from: Effect of differences in tax rates in other jurisdictions 903,064 659,121 497,913 Non-deductible items 574,922 8,131,886 1,980,532 Tax losses and deductible temporary differences for which no deferred income tax assets is recognized 11,436,187 10,696,915 10,643,020 Adjustment in respect of prior years 846,814 (31,954 ) (172,895 ) Other — — (1,467 ) Income tax expense (recovery) — — — Deferred income tax assets and liabilities on temporary differences and unused tax losses are as follows: Balance as at Credited Credited Balance as at Financing fees 1,970,593 154,336 — 2,124,929 Provision and accruals 519,550 (453 ) — 519,097 Research and development cost 4,700,695 660,343 — 5,361,039 Losses carried forward 43,648,546 12,030,648 — 55,679,194 Convertible loan — 12,175 — 12,175 Lease liabilities 1,520,988 (596,044 ) — 924,944 Government grant liability 140,547 11,527 — 152,074 Deferred income grants 120,573 — — 120,573 Other debt discount 420,004 (420,004 ) — — Total deferred tax assets 53,041,496 11,852,529 — 64,894,025 Property and equipment (326,154 ) 273,159 — (52,996 ) Intangible assets (5,036,692 ) 828,977 — (4,207,715 ) Right-of-use assets (1,347,385 ) 602,045 — (745,340 ) Debt discount-Grant/warrants (2,309,719 ) (686,102 ) — (2,995,821 ) Grant receivable (38,156 ) 14,967 — (23,189 ) Conversion option liability — 5,592 — 5,592 Total deferred tax liabilities (9,058,106 ) 1,038,637 — (8,019,469 ) Net deferred tax assets (liabilities) 43,983,390 12,891,166 — 56,874,556 Unrecognized net deferred tax assets (43,983,390 ) (12,891,166 ) — (56,874,556 ) Recognized net deferred tax (liabilities) — — — — Balance as at Credited Credited Balance as at Financing fees 358,581 (154,408 ) 1,766,420 1,970,593 Provision and accruals 381,341 138,209 — 519,550 Research and development cost 5,361,422 (660,727 ) — 4,700,695 Losses carried forward 31,951,781 11,696,765 — 43,648,546 Convertible loan 7,152,109 (7,152,109 ) — — Lease liabilities 1,128,610 392,378 — 1,520,988 Government grant liability 96,044 44,503 — 140,547 Deferred income grants 120,573 — — 120,573 Other debt discount 514,938 (94,934 ) — 420,004 Total deferred tax assets 47,065,399 4,209,677 1,766,420 53,041,496 Property and equipment (251,862 ) (74,292 ) — (326,154 ) Intangible assets (11,535,305 ) 6,498,613 — (5,036,692 ) Right-of-use assets (1,041,824 ) (305,561 ) — (1,347,385 ) Debt discount-Grant/warrants (2,716,353 ) 406,634 — (2,309,719 ) Grant receivable — (38,156 ) — (38,156 ) Total deferred tax liabilities (15,545,344 ) 6,487,238 — (9,058,106 ) Net deferred tax assets (liabilities) 31,520,055 10,696,915 1,766,420 43,983,390 Unrecognized net deferred tax assets (31,520,055 ) (10,696,915 ) (1,766,420 ) (43,983,390 ) Recognized net deferred tax (liabilities) — — — — Balance as at Credited Balance as at Financing fees 396,398 (37,817 ) 358,581 Provision and accruals 56,011 325,330 381,341 Research and development cost 3,165,108 2,196,314 5,361,422 Losses carried forward 22,783,934 9,167,847 31,951,781 Convertible loan 1,950,507 5,201,602 7,152,109 Lease liabilities 1,224,274 (95,664 ) 1,128,610 Government grant liability 48,926 47,118 96,044 Deferred income grants 9,950 110,623 120,573 Other debt discount 501,215 13,723 514,938 Total deferred tax assets 30,136,323 16,929,076 47,065,399 Property and equipment (110,294 ) (141,568 ) (251,862 ) Intangible assets (5,573,931 ) (5,961,374 ) (11,535,305 ) Right-of-use assets (1,167,707 ) 125,883 (1,041,824 ) Debt discount-Grant/warrants (1,552,468 ) (1,163,885 ) (2,716,353 ) Grant receivable (854,888 ) 854,888 — Total deferred tax liabilities (9,259,288 ) (6,286,056 ) (15,545,344 ) Net deferred tax assets (liabilities) 20,877,035 10,643,020 31,520,055 Unrecognized net deferred tax assets (20,877,035 ) (10,643,020 ) (31,520,055 ) Recognized net deferred tax (liabilities) — — — As at September 30, 2023, the year of expiry of operating losses in the consolidated statement of financial position are as follows, presented by tax jurisdiction: Canada Year of expiry Federal Quebec USA Israel 2026 18,516 — — — 2027 175,149 160,253 — — 2028 896,504 872,674 — — 2029 2,101,838 2,077,374 — — 2030 1,365,399 1,311,824 — — 2031 2,303,130 2,280,459 — — 2032 1,375,780 1,306,718 — — 2033 3,482,936 3,482,936 — — 2034 3,266,503 3,275,941 — — 2035 3,408,474 3,444,648 — — 2036 885,475 885,963 — — 2037 — — — — 2038 15,542,450 15,638,499 — — 2039 22,974,686 22,727,051 — — 2040 28,727,803 28,444,120 — — 2041 33,860,655 33,548,568 — — 2042 29,975,342 29,600,226 — — 2043 39,538,267 39,718,809 — — Indefinite — — 657,789 33,393,753 189,898,907 188,776,063 657,789 33,393,753 As at September 30, 2023, deferred income tax assets of $4,644,561 (2022 - $4,839,145) are recognized in the consolidated statement of financial position in respect of these operating losses. As at September 30, 2023, the R&D tax credits accumulated, for which no tax credits receivable were recognized, that will be deductible against income taxes payable in the consolidated statement of financial position as well as their respective year of expiry, are as follows: Years of investment tax credits Federal Year of 2008 1,232 2025 2009 1,562 2026 2009 1,257 2027 2010 18,655 2028 2011 9,843 2029 2012 7,069 2030 2016 9,718 2034 2017 — 2032 2017 51,182 2036 2017 25,029 2037 2018 480,243 2038 2019 1,134,507 2039 2020 1,389,834 2040 2021 1,243,043 2041 2022 1,359,218 2042 2023 449,056 2043 6,181,448 In addition, the difference between the carrying value and tax basis of research and development costs amounts to $19,196,143 at the federal level and $21,579,272 at the provincial level. These costs can be carried forward indefinitely against future years’ taxable income in their respective tax jurisdiction. No deferred income tax assets have been accounted for in connection with these benefits. Upon recovery of the carrying amount of the investment in a subsidiary, the income taxes that would be payable were not recognized for tax purposes as the Company determined that it is not probable that the taxable temporary difference will reverse in a foreseeable future. As at September 30, 2023, the taxable temporary difference for which a deferred income tax liability was not recognized amounts to $2,334,066 ($2,334,066 in 2022).

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related party transactions	26. Compensation of key management personnel The Company’s directors and members of the executive committee are the Company’s key management personnel. Compensation awarded to key management include the following: Year ended September 30, 2023 2022 2021 Salaries and short-term employee benefits 1,883,078 2,050,590 1,181,382 Stock-based compensation 850,271 1,134,006 2,628,320 2,733,349 3,184,596 3,809,702 Transactions with related parties Year ended September 30, Entity with significant influence over the Company 2023 2022 2021 Consolidated statement of loss Revenue – Services and products — — 115,698 Purchases – Cost of sales — — 6,540 Loss (gain) on revaluation of convertible loans — (704,912 ) 2,062,165 On November 1, 2021, the Company concluded a non -cash

Capital Management

Capital Management	12 Months Ended
	Sep. 30, 2023
Capital Management [Abstract]
Capital management	27. The Company views capital as the sum of credit facility, term loan, convertible loans, redeemable stock options, other loan, government grant liabilities, contingent consideration payable and equity (deficiency) attributable to owners of the capital stock of the parent, net of cash. The Company’s objectives, when managing capital, are to safeguard the Company’s ability to continue as a going concern, in order to provide an adequate return to shareholders and maintain sufficient level of funds to finance its commercialization activities, research and development activities, general and administrative expenses, working capital and overall capital expenditures, including those associated with intangible assets. To maintain or adjust the capital structure, the Company may issue new shares, issue new debt or dispose assets, all of which are subject to market conditions and the terms of the underlying third -party No changes were made to the objectives, policies and processes for managing capital during the years ended September 30, 2023 and 2022. The total capital is calculated as follows: As restated As at September 30, 2023 2022 Credit facility (28,747,705 ) (30,000,000 ) Term loan (7,718,928 ) (10,034,513 ) Convertible notes (11,258,950 ) — Other loan — (1,582,780 ) Redeemable stock options (6,102,496 ) (6,102,496 ) Government grant liabilities (1,468,296 ) (1,409,694 ) Contingent consideration payable — — Less: cash 5,056,040 32,025,899 Net debt (50,240,335 ) (17,103,584 ) Equity (deficiency) attributable to owners of the capital stock of the parent 7,111,792 33,159,327 (43,632,367 ) 16,055,743

Financial Instruments

Financial Instruments	12 Months Ended
	Sep. 30, 2023
Financial Instruments [Abstract]
Financial instruments	28. The classification of financial instruments as well as their carrying amounts are presented in the table below: September 30, 2023 Amortized FVTPL Total Financial assets Cash 5,056,040 — 5,056,040 Accounts receivable (1) 2,281,915 — 2,281,915 Current financial assets 7,337,955 — 7,337,955 Financial liabilities Accounts payable and accrued liabilities (2) 12,466,676 — 12,466,676 Credit facility 28,747,705 — 28,747,705 Term loan 7,718,928 — 7,718,928 Convertible notes 11,258,950 — 11,258,950 Conversion option — 737,974 737,974 Government grant liabilities 1,468,296 — 1,468,296 Total 61,660,555 737,974 62,398,529 Current 13,035,483 737,974 13,773,457 Non-current 48,625,072 — 48,625,072 September 30, 2022 Amortized FVTPL Total Financial assets Cash 32,025,899 — 32,025,899 Accounts receivable (1) 3,093,031 — 3,093,031 Call option — Nil — Current financial assets 35,118,930 — 35,118,930 Financial liabilities Accounts payable and accrued liabilities (2) 10,676,846 — 10,676,846 Credit facility 30,000,000 — 30,000,000 Term loan 10,034,513 — 10,034,513 Government grant liabilities (restated – note 2) 1,409,694 — 1,409,694 Other loan 1,582,780 — 1,582,780 Total (restated – note 2) 53,703,833 — 53,703,833 Current 41,019,521 — 41,019,521 Non-current 12,684,312 — 12,684,312 (1) ​ (2) The following table provides the fair value measurement hierarchy of the Company’s long -term September 30, 2023 Quoted Significant Significant Total Assets measured at fair value Call option — — Nil — September 30, 2022 Quoted Significant Significant Total Assets measured at fair value Call option — — Nil — Financial risk management The Company is exposed to various types of risks due to the nature of the business activities it carries on, including those related to the use of financial instruments. The Company does not use financial derivatives to manage those risks. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due or can only do so at excessive cost. The Company manages this risk by maintaining detailed cash forecasts and long -term The following table summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments: September 30, 2023 Less than 1 to 5 years More than Total Accounts payable and accrued liabilities 12,466,676 — — 12,466,676 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 4,766,345 38,568,461 — 43,334,806 Convertible loan — 39,610,854 — 39,610,854 Term loan — 21,317,876 13,412,208 34,730,084 Government grant liabilities 568,807 1,209,857 — 1,778,664 Total 17,801,828 106,809,544 13,412,208 138,023,580 September 30, 2022 Less than 1 to 5 years More than Total Accounts payable and accrued liabilities 10,676,846 — — 10,676,846 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 32,528,750 — — 32,528,750 Term loan — 9,631,293 9,631,293 19,262,586 Government grant liabilities (restated – note 2) — 1,409,694 — 1,409,694 Other loan 342,675 1,370,700 1,370,700 3,084,075 Total (restated – note 2) 43,548,271 18,514,183 11,001,993 73,064,447 Credit risk Credit risk is the risk of a financial loss resulting from the counterparty’s inability or refusal to fully meet its contractual obligations. The Company’s maximum exposure to credit risk is equal to the amounts recorded as cash and trade accounts receivable. Cash is maintained with high -credit -performance As at September 30, 2023, the balance receivable from one client represents 69% of trade accounts receivable (two clients represented 64% as at September 30, 2022). An impairment analysis is performed at each reporting date on individual basis for major items. Generally, the Company does not require collateral or other security from customers for trade accounts receivable; credit is extended following an evaluation of creditworthiness. To manage credit risk, the Company insures 39% as at September 30, 2023 (51% in 2022), of its accounts receivable through Exportation and Development Canada. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s exposure to the risk of changes in market interest rates relates primarily to the Company’s long -term -to-be-drawn Interest rate sensitivity The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of loans and borrowings affected. With all other variables held constant, the Company’s net loss is affected through the impact on floating rate borrowings, as follows: Increase/ Effect on Credit facility, convertible notes and term loan +200 1,580,146 -200 (1,580,146 ) Government grant liability +200 31,713 -200 (30,148 ) The assumed movement in basis points for the interest rate sensitivity analysis is based on the currently observable market environment, showing a significantly higher volatility than in prior years. Foreign exchange risk Since the Company operates internationally, it is exposed to foreign exchange risk as a result of potential exchange rate fluctuations related to non -intragroup If these variations were to occur, the impact of +5% appreciation of the USD, EUR and NIS currencies on the Company’s consolidated net loss and deficit for financial instruments held would be an increase (decrease) of net loss and deficit as follows: Change Year ended September 30, 2023 2022 USD +5 % 592,954 (828,626 ) EUR (10,296 ) (6,033 ) NIS (As restated) 171,980 167,434 A 5% weakening of the exchange rate would have had an equal but opposite effect on the amount shown above, assuming that all other variables remain constant.

Commitments

Commitments	12 Months Ended
	Sep. 30, 2023
Commitments [Abstract]
Commitments	29. Other than commitments already disclosed in notes 10 for leases and notes 14 for long -term -term As at September 30, 2023, minimum commitments remaining under these agreements over the following years are as follows: Total 2024 2025 2026 License 127,412 122,422 4,990 — Telecommunications 114,259 100,949 13,310 — 241,671 223,371 18,300 —

Comparative Figures

Comparative Figures	12 Months Ended
	Sep. 30, 2023
Comparative Figures [Abstract]
Comparative figures	30. In the consolidated statement of loss and comprehensive loss and in the consolidated statement of cash flows, some comparative figures for the years ended September 30, 2022 and 2021 have been restated to conform to the presentation adopted for the year ended September 30, 2023.

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent events	16. A series of amendments were made to the Credit Facility on July 5, 2024, July 26 and August 5, 2024. These amendments modify the existing terms in order to (i) -SPAC (ii) $1 $35 -Term (iii) $5 -Term Furthermore, the payments of interest for the month of July 2024 to October 2024 are postponed to the earlier of the Short -Term The Company must pay a monthly fee of $125,000 per month starting July 5 th -Term -Term -Term -Term On August 14, 2024 LeddarTech announced that it had reached an agreement in principle with several of its principal shareholders and its principal lender pursuant to which such parties would fund the Company with an aggregate of US$9.0 million in bridge debt financing in order to meet the Company’s near -term The Bridge Financing would be comprised of two tranches, with the first tranche in the amount of US$6.0 million to be funded on or about August 19, 2024, and the second tranche in the amount of US$3.0 million to be funded on or about October 15, 2024. The second tranche of the Bridge Financing would be conditioned on, among other things, receipt by the Company, not later than October 14, 2024, of satisfactory evidence of investor participation in the Equity Financing. The Bridge Financing would mature on November 15, 2024. Although the parties have reached agreement in principle, the Bridge Financing transaction is subject to finalization and execution of definitive agreements by the relevant parties. There can be no assurance that the parties will agree on the terms to be included in such definitive agreements, that the lenders will invest the full US$6.0 million in the first tranche of the Bridge Financing, that the conditions to the second tranche of the Bridge Financing will be satisfied, or that the Company will be successful in raising any amount at all in the Bridge Financing transaction. Moreover, there can be no assurance that the Company will successfully complete the Equity Financing transaction in the amounts contemplated by the Bridge Financing, or raise any capital in the Equity Financing transaction at all. In order to allow sufficient time to finalize the definitive documents in connection with the Bridge Financing described above, the Company also has entered into a Twelfth Amending Agreement (the “Amendment and Waiver”) with Fédération des caisses Desjardins du Québec (“Desjardins”) with respect to the Amended and Restated Financing Offer dated as of April 5, 2023 (as amended, the “Desjardins Credit Facility”). Pursuant to previous amendments to the Desjardins Credit Facility, the Company and Desjardins had temporarily reduced the Company’s obligation to maintain an unencumbered cash balance (the “Minimum Cash Covenant”) from $5.0 million to the current requirement of $250,000 through August 14, 2024. Pursuant to the Amendment and Waiver, the Minimum Cash Covenant threshold of $250,000 will be extended through August 19, 2024, following which time it will be increased to $1 -Term -Term Any debt or equity securities to be offered and sold in the Bridge Financing transaction or in the Equity Financing transaction may not be registered under the Securities Act of 1933, as amended, or state securities laws and may not be offered or sold in the United States absent registration with the Securities and Exchange Commission or compliance with an applicable exemption from such registration requirements. This Report of Foreign Private Issuer on Form 6 -K	31. a) A series of amendments were made to the Credit Facility on October 13, 2023 October 20, 2023, October 31, 2023 and December 8, 2023. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made and (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $0 until the DE -SPAC -SPAC b) On October 31, 2023, the Company entered into a lease modification for its Québec city location, in order to reduce the rented square footage. As per the amendment, during the first quarter of 2024, a gain on lease modification of $159,263 will be recorded, and in 2024, total penalties of $259,229 will be paid to the lessor. c) As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision. Per the original Share Purchase Agreement conditions, the purchase of the Vayavision of Common shares was paid in exchange of Common Shares of the Company, based on a determined ratio and already detailed in the SPA. This transaction resulted in an increase in the Company’s interest in Vayavision from 60.0% to 100.0% and was accounted for as an equity transaction. The purchase price of $57,724 was equity -settled -controlling d) As previously disclosed, on June 12, 2023, the Company entered into a Business Combination Agreement, as amended on September 25, 2023 (the “BCA”), with LeddarTech Holdings Corp., a newly incorporated subsidiary of the Company (“Newco”) and Prospector Capital Corp., a Cayman Islands exempted company (“Prospector”). Prospector is a “blank check” company established for the purpose of effecting an acquisition of one or more businesses. On June 12, 2023, concurrently with the execution of the BCA, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of US$44.0 million (the “PIPE Financing”). The Tranche A subscription was completed in June 2023 and July 2023 (note 14a)). Tranche B -1 -2 PIPE Investors in certain tranches of the PIPE Convertible Notes received at the time of issuance of such notes warrants to acquire Class D -1 -1 -1 Accordingly, the PIPE Investors held approximately 42.8% of the 20 million LeddarTech common shares outstanding immediately prior to the Closing. The PIPE Convertible Notes are convertible into the number of Common Shares determined by dividing the then -outstanding On December 21, 2023 (the “Closing Date”), as contemplated in the BCA, the Company, Prospector, and Newco completed a series of transactions: • • • • • The Continuance, the Prospector Amalgamation, the Share Exchange, the Company Amalgamation and the other transactions contemplated by the BCA are hereinafter referred to as the “Business Combination”. Prior to the Closing Date, holders of an aggregate of 855,440 Prospector Class A ordinary shares, par value $0.0001 per share (the “Prospector Class A Shares”) representing approximately 39% of the total Prospector Class A Shares then outstanding, exercised their right to redeem those shares for approximately US$10.93 per share, or a total of approximately $9.3 million paid from Prospector’s trust account (the “SPAC Redemption”) in accordance with the terms of Prospector’s amended and restated memorandum and articles of association, as amended. Following the SPAC Redemption, and as part of a series of related steps in connection with the consummation of the Business Combination, Prospector distributed 1,338,616 Prospector Class A Shares to the holders on the Closing Date of the 1,338,616 Prospector Class A Shares that were not redeemed in connection with the Business Combination. Such distribution was not made with respect to any other Prospector or LeddarTech shares issued and outstanding prior to or upon consummation of the Business Combination. On the Closing Date, the following securities issuances were made by the Surviving Company to Prospector’s securityholders: (i) each outstanding Prospector Class A Share was exchanged for one Surviving Company Common Share, (ii) each outstanding non -voting -voting On the Closing Date immediately prior to the consummation of the Business Combination, LeddarTech’s shareholders, including investors in the PIPE Financing, received Company Common Shares pursuant to the BCA representing approximately 69.5% of the Company Common Shares outstanding immediately following consummation of the Business Combination. Upon closing of the series of transactions contemplated, the Business Combination will be accounted for as a reverse asset acquisition with the Company as the “acquiror” since Prospector does not meet the definition of a business in accordance with IFRS On closing, the Company will account for the fair value of the common shares issued to Prospector shareholders at the market price of Prospector’s publicly traded common shares on December 21, 2023. The fair value of the Class A non -voting -year -voting The following table reconciles the fair value of elements of the Transactions: Fair value of consideration transferred 8,770,982 common shares 55,257,187 2,031,250 Class A non-voting special shares 10,115,625 65,372,812 Fair value of assets acquired and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability (1) (1,746,575 ) 6,233,240 Listing expense 59,139,572 (1) On December 22, 2023, the Common Shares and Warrants became listed on The Nasdaq Global Market (“Nasdaq”) under the symbols “LDTC” and “LDTCW”, respectively.

Reporting Entity, Nature of Ope

Reporting Entity, Nature of Operations and Going Concern Uncertainty	9 Months Ended
	Jun. 30, 2024
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Reporting entity, nature of operations and going concern uncertainty	1. Reporting entity On June 12, 2023, LeddarTech Holdings Inc., a company incorporated under the laws of Canada entered into the Business Combination Agreement, as amended on September 25, 2023 (the “BCA”), by and among LeddarTech Holdings Inc., Prospector Capital Corp., a Cayman Islands exempted company (“Prospector”), and LeddarTech Inc., a corporation existing under the laws of Canada. Unless otherwise indicated and unless the context otherwise requires, “LeddarTech” or “the Company”, at all times prior to consummation of the Business Combination, refers to LeddarTech Inc. and its consolidated subsidiaries, and at all times following consummation of the Business Combination, refers to LeddarTech Holdings Inc. and its consolidated subsidiaries. Refer to Note 3, Acquisition of Prospector Capital Corp., for additional information on the amalgamation of the Company on December 21, 2023. These unaudited condensed interim consolidated financial statements are comprised of the accounts of LeddarTech and its wholly owned subsidiaries and the prior period amounts are those of LeddarTech, which continued as the operating entity under the same name following the amalgamation. The Company’s subsidiaries are as follows: Name of subsidiary Place of incorporation and operation Proportion of ownership interest held by the Company June 30, 2024 September 30, LeddarTech USA Inc U.S. 100 % 100 % LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100 % 100 % Vayavision Sensing, Ltd. (“Vayavision”) (1) Israel 100 % 60 % LeddarTech Germany GmbH Germany 100 % 100 % ____________ ​ (1) The Company’s head office is located at 240 -4535 -Hamel Nature of operations The Company develops services and products targeted at the Advanced Driver Assistance Systems (“ADAS”) market and manufactures and commercializes advanced detection and ranging systems and solutions based on light (“LIDAR”) for the mobility market. The Company operates under one operating segment. Going concern uncertainty These interim condensed consolidated financial statements were prepared on a going concern basis, which presumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of operations. In its assessment to determine if the going concern assumption is appropriate, management considers all data available regarding the future for at least, without limiting to, the next twelve months from the date of the interim condensed consolidated financial statements. The Company has an accumulated deficit of $563,291,862 as at June 30 2024, and, for the nine months ended June 30, 2024, incurred a net loss of $85,317,933 and net cash outflows related to operating and investing activities amounting to $36,317,356 and $8,684,889 respectively. As at June 30, 2024, the Company had a cash balance of $5,732,862 and an outstanding credit facility of $30,000,000 with a maturity date of January 31, 2026. Based on cash flow projections, the Company does not expect to have sufficient cash resources in the coming twelve months from the date of these interim condensed consolidated financial statements, to develop its technology, to fund its operations and to comply with its credit facility covenants as renewed. The ability of the Company to fulfill its obligations and finance its future activities depends on its ability to raise capital and the continuous support of its creditors. The Company has historically been successful in raising capital through issuances of equity and debt and refinancing its credit facilities (refer to Note 6). Consequently, the Company believes its effort to raise sufficient funds to support its activities will be successful. However, there can be no certainty as to the ability of the Company to achieve successful outcomes to these matters. This indicates the existence of a material uncertainty that raises substantial doubt about the ability of the Company to continue as a going concern. The accompanying interim condensed consolidated financial statements do not purport to give effect to adjustments, if any, to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern and be required to realize its assets and liquidate its liabilities in other than normal course of business. These interim consolidated financial statements were approved for issue by the Company’s Audit Committee of the Company on August 12 th

Acquisition of Prospector Capit

Acquisition of Prospector Capital Corp.	9 Months Ended
	Jun. 30, 2024
Acquisition of Prospector Capital Corp [Abstract]
Acquisition of Prospector Capital Corp.	3. On December 21, 2023, the Company completed a plan of arrangement pursuant to a BCA with Prospector and LeddarTech Holdings Inc. Pursuant to the plan of arrangement and BCA, Prospector amalgamated with LeddarTech Holdings Inc., a wholly owned subsidiary of the Company which was incorporated for the purpose of effecting the business combination, to form “Amalco”. Also pursuant to the plan of arrangement, after the preferred shares of LeddarTech converted into common shares of LeddarTech, Amalco acquired all of the issued and outstanding common shares of LeddarTech from LeddarTech’s shareholders in exchange for common shares of Amalco, and LeddarTech and Amalco amalgamated. The Transactions are accounted for as a reverse asset acquisition in accordance with IFRS -Based On closing, the Company accounted for the fair value of the common shares issued to Prospector shareholders at the market price of Prospector’s publicly traded common shares on December 21, 2023. The fair value of the Class A Non -Voting seven -year Class A Non -Voting The following table reconciles the fair value of elements of the Transactions: $ Fair value of consideration transferred 8,770,930 common shares 55,257,187 2,031,250 Class A Non-Voting Special Shares 10,115,625 65,372,812 Fair value of assets acquired and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability (1) (1,746,575 ) Net asset acquired 6,233,240 Listing expense 59,139,572 ____________ ​ (1) As at June 30, 2024, total transaction costs of $5,914,607 in connection with the Transaction were expensed as incurred in the interim condensed consolidated statements of loss and comprehensive loss.

Lease Modification

Lease Modification	9 Months Ended
	Jun. 30, 2024
Lease Modification [Abstract]
Lease modification	15. During the first and second quarter of the year, the Company entered into lease modifications for its Toronto and Québec city locations, in order to reduce the rented square footage and cancel a renewal option. As per the amendments, a gain on lease modification of $205,966 was recorded in the nine months period ended June 30, 2024. In June 2024, the Company entered into a lease modification for its Montreal location, resulting in a decrease of the lease term. As per the amendment, a loss on lease modification of $1,819 was recorded in the three months period ended June 30, 2024.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Accounting Policies [Abstract]
Statement of compliance	Statement of compliance These unaudited interim condensed consolidated financial statements for the three and nine months ended June 30, 2024, have been prepared in accordance with IAS	Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”) .
Basis of presentation		Basis of presentation The consolidated financial statements are prepared on a historical cost basis, except for some financial instruments and share -based
Adjustments to comparative figures — correction of errors		Adjustments to comparative figures — correction of errors For the year ended September 30, 2022 and 2021, the Company identified material misstatements in measurement and recognition of certain items to the consolidated financial statements related to the following subjects. • Grant liability: -United -controlling • Development costs: • Other: Accordingly, the consolidated financial statements for the years ended September 30, 2022 and 2021 were restated to reflect adjustments made as a result of these corrections of errors, as disclosed as follow: As at September 30, 2022 Adjustments Consolidated statements of As previously Government Development Others Total As restated Assets Government assistance and research and development tax credits receivable 2,845,728 (287,058 ) — — (287,058 ) 2,558,670 Intangible assets, net 34,798,844 (137,173 ) 99,518 — (37,655 ) 34,761,189 Goodwill 7,416,126 — — (98,000 ) (98,000 ) 7,318,126 Liabilities Accounts payable and accrued liabilities 10,652,362 — — 336,000 336,000 10,988,362 Government grant liabilities 979,105 430,589 — — 430,589 1,409,694 Shareholders’ equity (deficiency) Deficit (431,492,229 ) (514,887 ) 99,518 (434,000 ) (849,369 ) (432,341,598 ) Non-controlling interests (5,561,151 ) (339,933 ) — — (339,933 ) (5,901,084 ) Consolidated statements of loss Adjustments As previously Government Development Others Total As restated Cost of sales 5,241,718 — — 69,000 69,000 5,310,718 General and administrative expenses 15,358,226 — — 190,067 190,067 15,548,293 Research and development 21,673,205 403,656 32,050 (51,000 ) 384,706 22,057,911 Finance costs, net (1) (9,945,296 ) 50,915 (140,000 ) — (89,085 ) (10,034,381 ) Net loss and comprehensive (72,864,057 ) (454,571 ) 107,950 (208,067 ) (554,688 ) (73,418,745 ) Net loss attributable to the equity holder of the parent (68,943,994 ) (274,737 ) 107,950 (208,067 ) (374,854 ) (69,318,848 ) Net loss attributable to non-controlling interests (3,920,063 ) (179,834 ) — — (179,834 ) (4,099,897 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (511.03 ) — — — (2.78 ) (513.80 ) ​ (1) Consolidated statements of loss As previously Adjustments Government Development Others Total As restated Cost of sales 5,261,390 — — (3,000 ) (3,000 ) 5,258,390 General and administrative expenses 11,700,922 — 95,000 145,933 240,933 11,941,855 Research and development 10,206,764 397,607 571,367 51,000 1,019,974 11,226,737 Finance costs, net (2) 11,694,852 2,643 112,066 (114,000 ) 709 11,695,561 Net loss and comprehensive (47,598,378 ) (400,249 ) (778,433 ) (79,933 ) (1,258,615 ) (48,856,993 ) Net loss attributable to the equity holder of the parent (45,860,522 ) (240,150 ) (778,433 ) (79,933 ) (1,098,516 ) (46,959,038 ) Net loss attributable to non-controlling interests (1,737,856 ) (160,099 ) — — (160,099 ) (1,897,955 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (706.13 ) — — — (16.91 ) (723.05 ) ​ (2) Consolidated statements of cash flows for the year ended As previously Adjustments As restated Operating activities Loss before income taxes (72,864,057 ) (554,688 ) (73,418,745 ) Amortization of intangible assets 308,064 (51,000 ) 257,064 Finance costs, net (7,236,716 ) (140,000 ) (7,376,716 ) Other costs 145,933 (145,933 ) — Foreign exchange gain (1,807,450 ) 50,915 (1,756,535 ) Net change in non-cash working capital items (1,016,971 ) 625,163 (391,808 ) Net cash flows related to operating activities (37,911,354 ) (215,543 ) (38,126,897 ) Investing Activities Grants received related to intangible assets and property and equipment 949,609 36,686 986,295 Net cash flows related to investing activities (12,037,428 ) 36,686 (12,000,742 ) Financing activities Government grant liability issuance — 178,857 178,857 Net cash flows related to financing activities 73,768,733 178,857 73,947,590 Consolidated statement of cash flows for the year ended As previously Adjustments As restated Operating activities Net loss (47,598,378 ) (1,258,615 ) (48,856,993 ) Amortization of intangible assets 412,784 51,000 463,784 Finance costs, net 11,549,151 (1,934 ) 11,547,217 Other costs — 145,933 145,933 Foreign exchange gain (101,939 ) 2,643 (99,296 ) Net change in non-cash working capital items 2,755,712 744,116 3,499,828 Net cash flows related to operating activities (20,472,490 ) (316,857 ) (20,789,347 ) Investing Activities Grants received related to intangible assets and property and equipment 515,588 125,445 641,033 Net cash flows related to investing activities (16,631,435 ) 125,445 (16,505,990 ) Financing activities Government grant liability issuance — 191,412 191,412 Net cash flows related to financing activities 41,547,256 191,412 41,738,668
Basis of consolidation		Basis of consolidation These consolidated financial statements include the accounts of the Company and those of its subsidiaries. The Company’s subsidiaries are as follows: Name of subsidiary Place of Proportion of ownership interest 2023 2022 LeddarTech USA Inc U.S. 100 % 100 % LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100 % 100 % Vayavision Sensing, Ltd. (“Vayavision”) Israel 60 % 60 % LeddarTech Germany GmbH Germany 100 % 100 % LeddarTech Holdings Inc. Canada 100 % N.A. The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The Company controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee, has power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), and has the ability to affect those returns through its power over the investee. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Company’s accounting policies. All intercompany balances and transactions are eliminated upon consolidation. When a subsidiary is not wholly owned, the Company recognizes the non -controlling
Foreign currency translation		Foreign currency translation a) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is also the Company’s functional currency. The Company determines the functional currency of each foreign operation and items included in the financial statements of each foreign operation are measured using that functional currency. The Canadian dollar is the functional currency of all foreign operations. b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transaction date. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at the year -end
Financial instruments		Financial instruments a) Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value, and in the case of financial liabilities not at fair value through profit or loss (“FVTPL”), net of transaction costs that are directly attributable to the issue of such financial liabilities. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When the terms of the liability are substantially modified, such modification is treated as a debt extinguishment and results in the derecognition of the original liability and the recognition of a new liability at fair value. The difference in the respective carrying amounts is recognized in the consolidated statement of loss. If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognised as part of the gain or loss on the extinguishment. If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability. b) Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are classified and measured at amortized cost, or classified at FVTPL or designated at FVTPL, in which case they are subsequently measured at fair value. The classification of financial assets and liabilities is driven by the Company’s business model for managing the assets or liabilities and their contractual cash flow characteristics. Financial assets that are held to collect contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial liabilities are measured at amortized cost, unless the Company has opted to measure them at FVTPL. The Company classifies cash and trade receivable and other receivables (excluding commodity taxes receivable) as financial assets measured at amortized cost and accounts payable and accrued liabilities (excluding deferred revenue), term loan, credit facility, convertible notes, other loan and the government grant liabilities as financial liabilities measured at amortized cost. The call options (note 18a) held by the Company are classified as a derivative financial asset measured at FVTPL. The put option (note 18a) is classified as a non -derivative c) Impairment of financial instruments The expected credit losses associated with debt instruments carried at amortized cost is assessed on a forward -looking
Inventories		Inventories Raw materials and finished goods are recorded at the lower of cost and net realizable value. Cost is determined using the first -in -out Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage or declining selling prices. If a decline in the price of raw materials indicates that the cost of the finished goods exceeds net realizable value, the raw materials are written down to the replacement cost of the materials, which is the best available measure of the net realizable value. When circumstances that previously caused inventories to be written down below cost no longer exist or when there is a clear evidence of an increase in selling prices, the amount of the previously recorded write -down
Property and equipment		Property and equipment Property and equipment are initially recorded at cost and subsequently measured at cost, less accumulated depreciation and impairment. Depreciation is calculated using the straight -line Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Estimated useful life and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The depreciation of property and equipment is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the property and equipment or capitalized as development costs.
Leases		Leases The Company assesses at contract inception whether a contract is, or contains, a lease; that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short -term -value -of-use -of-use -of-use -of-use -line Office premises 3 to 15 years Other equipment 3 to 5 years The depreciation of right -of-use -of-use At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term, which includes the net present value of fixed payments and the value of any options to extend a lease where the Company is reasonably certain to do so. In calculating the present value of lease payments, the Company uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. Lease payments on short -term -value -line
Business combinations and goodwill		Business combinations and goodwill Business combinations are accounted for using the acquisition method. Acquisition -related The Company determines that it has acquired a business when the acquired set of activities and assets include at least an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognized for non -controlling
Intangible assets		Intangible assets Intangible assets consist of patents, licenses, software, others and development costs with finite useful lives. Intangible assets are initially recorded at cost and subsequently measured at cost, less accumulated amortization and impairment. In regard to patents, costs are capitalized during the application period and are being amortized from the grant date over the residual life of the patent, which does not exceed 20 years from the application date. Amortization is calculated using the straight -line Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) ​ (1) Estimated useful life and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The amortization expense on intangible assets with finite useful lives is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the intangible assets or capitalized as development costs. Borrowing costs directly attributable to the acquisition, construction or production of an asset that take a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. Developments costs related to the Company’s projects to develop and enhance the technology and capabilities of autonomous driving applications and advanced driver assistance systems (“ADAS”) are considered to be qualified assets eligible for borrowing costs capitalization. Borrowing costs consist of interest expense calculated using the effective interest method (this includes the effective interest on term loans and other debts including an implicit interest on convertible loans and credit facilities at FVTPL), interest on lease liabilities and other issuance costs that are incurred in connection with the borrowing of funds. Borrowing costs do not include gain or loss on revaluation of instruments carried at fair value. When the Company borrows funds specifically to obtain a particular qualifying asset, the borrowing costs that are directly related to that qualifying asset during the period are capitalized. When the Company borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. Expenditure on qualifying assets includes only the expenditure resulting in the payment of cash, the transfer of other assets or the assumption of interest -bearing
Research and development costs		Research and development costs Research costs are expensed as incurred. Development costs on an individual project are recognized as an intangible asset when the Company can demonstrate: • • • • •
Impairment of non-financial assets		Impairment of non-financial assets For the purposes of assessing impairment, assets are grouped in cash -generating -of-use -tax An impairment loss is recognized in the amount by which the carrying amount of an asset or CGU exceeds its recoverable amount. When the recoverable amount of a CGU to which goodwill has been allocated is lower than the CGU’s carrying amount, the related goodwill is first impaired. Any excess amount of impairment is recognized and attributed to assets in the CGU, prorated to the carrying amount of each asset in the CGU. In allocating an impairment loss, the Company shall not reduce the carrying amount of an asset below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The Company evaluates impairment losses for potential reversals when events or circumstances require such considerations, except for goodwill.
Government grants and Research and development (“R&D”) tax credits		Government grants and Research and development (“R&D”) tax credits Government grants and Research and development (“R&D”) tax credits are recognized when there is reasonable assurance that the grant will be received and all attached conditions will be complied and will continue to comply with all the conditions related to such assistance. The Company recognizes the grants as other income or as a reduction of capital expenditures in the period that the related expenses or expenditures are incurred.
Provisions		Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) 1) as a result of a past event; 2) when it is more probable than not that an outflow of resources embodying economic benefits will be required to settle the obligation; and, 3) when a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is accounted for in the consolidated statements of loss. If the known expected settlement date exceeds twelve months from the date of recognition, provisions are discounted using a current pre -tax The provisions are related to onerous contracts. These represent firm customer purchase orders in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs are the cost of fulfilling the contracts.
Government grant liabilities		Government grant liabilities Government grants that include a reimbursement clause based on the Company sales of a specific program are accounted for as a financial liability. At initial recognition, the government grant is estimated at the present value of all future cash disbursements. After the initial recognition, the government grant is measured at amortized cost using the effective interest method. Assumptions underlying expected sales are reviewed annually and are used to derive expected repayment schedules. When the expected repayment schedule changes, the Company recalculates the carrying value of the government grant liability using the original effective interest rate, with the corresponding gain or loss accounted for in financial expenses.
Capital stock		Capital stock The Company classifies a financial instrument, or its component part, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. In order to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if: a) the instrument includes no contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the Company and b) if the instrument will or may be settled in the Company’s own equity instruments, it is i) a non -derivative The Company determined that its preferred shares containing conversion features as a whole are a non -derivative
Share-based compensation		Share-based compensation For equity -settled -based The Company also offers equity -settled -settled -based -based -based a) Equity -settled The fair value of stock options is determined at the date of the grant using the Black -Scholes The cumulative expense recognized for equity -settled -market b) Cash -settled A liability is recognized for the fair value of cash -settled
Defined contribution pension plans		Defined contribution pension plans The Company offers a defined contribution pension plan to its Canadian employees. The Company pays an annual contribution amounting to 3% of employee eligible salary on a civil year basis and has no legal or constructive obligation to pay further amounts. As a result, no related liability appears on the consolidated statement of financial position, except for the expense recognized for contributions due but not yet paid at the end of the reporting period. Contributions paid and payable to the defined contribution plan are expensed as incurred. The Company’s contribution related to the defined contribution plan for the year ended September 30, 2023, amounted to $283,545 ($400,658 in 2022), a portion of which was capitalized as intangible assets. Additionally, the Company offers a defined contribution pension plan to employees of its Israeli subsidiary, which complies with the local laws in that country. The Company pays an annual contribution amounting to 8.33% of the employee eligible salary towards the severance pay component. The Company pays an annual contribution amounting to 6.5% of the employee eligible salary towards the pension component. The Company’s contribution related to the Israeli subsidiary defined contribution plan for the year ended September 30, 2023, amounted to $1,057,881 ($1,101,890 in 2022), a portion of which was capitalized as intangible assets.
Revenue recognition		Revenue recognition Revenue from contracts with customers is recognized for each performance obligation, either over a period of time or at a point of time, depending on which method reflects the transfer of controls of the services underlying the particular performance obligation to the customer. Revenue from sales of products in the consolidated statement of loss is recognized at the point in time when the Company has transferred control of the products to the buyer, which is generally on delivery of the product. The Company generally has a right to payment at the time of delivery, which is the same time that the Company has satisfied its performance obligation under the arrangement, as such a receivable is recognized as the consideration is unconditional and only the passage of time is required before the payment is due. Consideration received from customers for which the Company has an obligation to transfer products or services is recorded as a deferred revenue.
Income taxes		Income taxes a) Current income taxes Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statement of loss and comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. b) Deferred income taxes The Company accounts for deferred income taxes using the liability method. Under this method, deferred income tax assets and liabilities are determined based on deductible or taxable temporary differences between the carrying amounts and tax bases of the assets and liabilities, using enacted or substantively enacted income tax rates expected to be in effect for the year in which differences are expected to reverse. Deferred income tax assets are recorded only to the extent that it is probable that they will be recovered.
Fair value measurement		Fair value measurement The fair value of a financial instrument is equal to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as at the measurement date. Fair value is based on the presumption that the transaction takes place in the principal market for the asset or liability. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Fair value requires the use of valuation techniques and assumptions. Fair value amounts disclosed in these consolidated financial statements represent the Company’s estimate of the price at which a financial instrument could be sold or transferred between market participants. They are point -in-time All assets and liabilities for which fair value is measured in the consolidated financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — Valuation based on quoted prices in active markets (unadjusted) for identical assets or liabilities. Level 2 — Valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 — Valuation techniques for which a significant input for the asset or liability is not based on observable market data (unobservable inputs).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Consolidated Statements of Financial Position	Accordingly, the consolidated financial statements for the years ended September 30, 2022 and 2021 were restated to reflect adjustments made as a result of these corrections of errors, as disclosed as follow: As at September 30, 2022 Adjustments Consolidated statements of As previously Government Development Others Total As restated Assets Government assistance and research and development tax credits receivable 2,845,728 (287,058 ) — — (287,058 ) 2,558,670 Intangible assets, net 34,798,844 (137,173 ) 99,518 — (37,655 ) 34,761,189 Goodwill 7,416,126 — — (98,000 ) (98,000 ) 7,318,126 Liabilities Accounts payable and accrued liabilities 10,652,362 — — 336,000 336,000 10,988,362 Government grant liabilities 979,105 430,589 — — 430,589 1,409,694 Shareholders’ equity (deficiency) Deficit (431,492,229 ) (514,887 ) 99,518 (434,000 ) (849,369 ) (432,341,598 ) Non-controlling interests (5,561,151 ) (339,933 ) — — (339,933 ) (5,901,084 )
Schedule of Consolidated Statements of Loss	Consolidated statements of loss Adjustments As previously Government Development Others Total As restated Cost of sales 5,241,718 — — 69,000 69,000 5,310,718 General and administrative expenses 15,358,226 — — 190,067 190,067 15,548,293 Research and development 21,673,205 403,656 32,050 (51,000 ) 384,706 22,057,911 Finance costs, net (1) (9,945,296 ) 50,915 (140,000 ) — (89,085 ) (10,034,381 ) Net loss and comprehensive (72,864,057 ) (454,571 ) 107,950 (208,067 ) (554,688 ) (73,418,745 ) Net loss attributable to the equity holder of the parent (68,943,994 ) (274,737 ) 107,950 (208,067 ) (374,854 ) (69,318,848 ) Net loss attributable to non-controlling interests (3,920,063 ) (179,834 ) — — (179,834 ) (4,099,897 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (511.03 ) — — — (2.78 ) (513.80 ) ​ (1) Consolidated statements of loss As previously Adjustments Government Development Others Total As restated Cost of sales 5,261,390 — — (3,000 ) (3,000 ) 5,258,390 General and administrative expenses 11,700,922 — 95,000 145,933 240,933 11,941,855 Research and development 10,206,764 397,607 571,367 51,000 1,019,974 11,226,737 Finance costs, net (2) 11,694,852 2,643 112,066 (114,000 ) 709 11,695,561 Net loss and comprehensive (47,598,378 ) (400,249 ) (778,433 ) (79,933 ) (1,258,615 ) (48,856,993 ) Net loss attributable to the equity holder of the parent (45,860,522 ) (240,150 ) (778,433 ) (79,933 ) (1,098,516 ) (46,959,038 ) Net loss attributable to non-controlling interests (1,737,856 ) (160,099 ) — — (160,099 ) (1,897,955 ) Net loss per common share, basic and diluted, attributable to the equity holder of the parent (706.13 ) — — — (16.91 ) (723.05 ) ​ (2)
Schedule of Consolidated Statements of Cash Flows	Consolidated statements of cash flows for the year ended As previously Adjustments As restated Operating activities Loss before income taxes (72,864,057 ) (554,688 ) (73,418,745 ) Amortization of intangible assets 308,064 (51,000 ) 257,064 Finance costs, net (7,236,716 ) (140,000 ) (7,376,716 ) Other costs 145,933 (145,933 ) — Foreign exchange gain (1,807,450 ) 50,915 (1,756,535 ) Net change in non-cash working capital items (1,016,971 ) 625,163 (391,808 ) Net cash flows related to operating activities (37,911,354 ) (215,543 ) (38,126,897 ) Investing Activities Grants received related to intangible assets and property and equipment 949,609 36,686 986,295 Net cash flows related to investing activities (12,037,428 ) 36,686 (12,000,742 ) Financing activities Government grant liability issuance — 178,857 178,857 Net cash flows related to financing activities 73,768,733 178,857 73,947,590 Consolidated statement of cash flows for the year ended As previously Adjustments As restated Operating activities Net loss (47,598,378 ) (1,258,615 ) (48,856,993 ) Amortization of intangible assets 412,784 51,000 463,784 Finance costs, net 11,549,151 (1,934 ) 11,547,217 Other costs — 145,933 145,933 Foreign exchange gain (101,939 ) 2,643 (99,296 ) Net change in non-cash working capital items 2,755,712 744,116 3,499,828 Net cash flows related to operating activities (20,472,490 ) (316,857 ) (20,789,347 ) Investing Activities Grants received related to intangible assets and property and equipment 515,588 125,445 641,033 Net cash flows related to investing activities (16,631,435 ) 125,445 (16,505,990 ) Financing activities Government grant liability issuance — 191,412 191,412 Net cash flows related to financing activities 41,547,256 191,412 41,738,668
Schedule of Company’s Subsidiaries	These consolidated financial statements include the accounts of the Company and those of its subsidiaries. The Company’s subsidiaries are as follows: Name of subsidiary Place of Proportion of ownership interest 2023 2022 LeddarTech USA Inc U.S. 100 % 100 % LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100 % 100 % Vayavision Sensing, Ltd. (“Vayavision”) Israel 60 % 60 % LeddarTech Germany GmbH Germany 100 % 100 % LeddarTech Holdings Inc. Canada 100 % N.A.
Schedule of Assets' Estimated Useful Lives	Depreciation is calculated using the straight -line Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Office premises 3 to 15 years Other equipment 3 to 5 years
Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives	Amortization is calculated using the straight -line Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) ​ (1)

Segments (Tables)

Segments (Tables)	12 Months Ended
	Sep. 30, 2023
Segments [Abstract]
Schedule of Revenue	The following table presents revenue by location based on the primary billing address of the customer: Year ended September 30, 2023 2022 2021 $ $ $ United States 2,863,154 4,609,147 2,909,415 France 2,433,571 775,891 1,606,589 South Korea 744,466 502,461 787,026 Hong Kong 646,696 296,838 195,038 Germany 182,351 266,662 293,104 Canada 131,675 709,172 425,521 Japan 124,384 263,752 182,840 Poland 116,810 — — Columbia 54,767 — — United Kingdom — 300,211 612,456 Italy — 171,237 — Turkey — 156,420 505,189 China — 125,441 — New Zealand — 71,015 158,115 Vietnam — — 167,436 Other 149,303 517,874 388,597 7,447,177 8,766,121 8,231,326
Schedule of Non-Current Assets	The following table presents non -current -of-use -term As restated As at September 30, 2023 2022 $ $ Canada 20,480,112 20,587,675 Israel 37,688,596 31,007,023 58,168,708 51,594,698

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Sep. 30, 2023
Revenue [Abstract]
Schedule of Deferred Revenue	The Company recorded the following activity related to customer prepayments, which are recorded as deferred revenue within “Accounts payable and accrued liabilities” (note 12): As at September 30, 2023 2022 2021 Balance, beginning of year 311,516 5,845 100,271 Additions to prepayments received in the year 2,862,150 2,178,427 2,046,289 Customer fulfillments from accrual (2,069,437 ) (1,872,756 ) (2,140,715 ) Balance, end of year 1,104,229 311,516 5,845

Trade Receivable and Other Re_2

Trade Receivable and Other Receivables (Tables)	12 Months Ended
	Sep. 30, 2023
Trade Receivable and Other Receivables [Abstract]
Schedule of Trade Receivable and Other Receivables	As at September 30, 2023 2022 Trade accounts receivable 1,663,495 2,483,083 Commodity taxes receivable 1,407,560 693,250 Others 618,420 609,948 3,689,475 3,786,281

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 30, 2023
Inventories [Abstract]
Schedule of Inventories	As at September 30, 2023 2022 Raw materials 942,860 2,546,853 Finished goods 304,086 390,296 1,246,946 2,937,149

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2023
Property and Equipment [Abstract]
Schedule of Property and Equipment	Computer $ Office $ R&D $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Additions 147,799 — 49,554 — (8,578 ) — 188,775 Disposals — (35,000 ) (10,000 ) — — — (45,000 ) September 30, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Accumulated depreciation October 1, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Depreciation (1) 916,022 104,296 336,380 132,598 156,690 49,341 1,695,327 September 30, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Net book value September 30, 2023 723,486 113,237 212,001 268,966 708,639 45,128 2,071,457 (1) Computer equipment $ Office furniture and equipment $ R&D equipment and tools $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2021 3,706,414 1,019,548 1,057,757 878,553 403,070 129,405 7,194,747 Additions 1,161,310 89,286 108,804 20,144 730,547 62,800 2,172,891 September 30, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Accumulated depreciation October 1, 2021 2,340,938 648,503 501,916 438,391 162,541 50,322 4,142,611 Depreciation (1) 1,035,077 207,798 155,818 58,742 97,169 47,414 1,602,018 September 30, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Net book value September 30, 2022 1,491,709 252,533 508,827 401,564 873,907 94,469 3,623,009 (1) Computer $ Office $ R&D $ Stands and $ Leasehold $ Vehicles $ Total $ Cost October 1, 2020 2,578,827 1,003,451 905,695 704,565 386,641 73,562 5,652,741 Additions 1,322,463 18,334 177,728 213,377 17,245 67,720 1,816,867 Grants (note 23) (194,876 ) (2,237 ) (25,666 ) (39,389 ) (816 ) (11,877 ) (274,861 ) September 30, 2021 3,706,414 1,019,548 1,057,757 878,553 403,070 129,405 7,194,747 Accumulated depreciation October 1, 2020 1,445,903 469,404 316,258 367,041 98,345 23,976 2,720,927 Depreciation (1) 895,035 179,099 185,658 71,350 64,196 26,346 1,421,684 September 30, 2021 2,340,938 648,503 501,916 438,391 162,541 50,322 4,142,611 Net book value September 30, 2021 1,365,476 371,045 555,841 440,162 240,529 79,083 3,052,136 (1)
Schedule of Depreciation is Included in the Consolidated Statement of Loss	Depreciation is included in the consolidated statement of loss as follows: Year ended September 30, 2023 2022 2021 Cost of sales 214,828 157,819 142,870 Marketing and product management 1,686 624 18,338 General and administrative expenses 794,273 1,108,835 926,354 Research and development costs 263,810 181,589 45,271 1,274,597 1,448,867 1,132,833

Leases (Tables)

Leases (Tables)	12 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Carrying Amounts of Rights of Use Assets Recognized	Set out below are the carrying amounts of right -of-use Office premises Other Total October 1, 2020 4,434,654 25,087 4,459,741 Additions 6,951 — 6,951 Depreciation 1 (522,323 ) (7,262 ) (529,585 ) September 30, 2021 3,919,282 17,825 3,937,107 Additions 2,686,444 — 2,686,444 Depreciation (1) (723,915 ) (7,262 ) (731,177 ) September 30, 2022 5,881,811 10,563 5,892,374 Lease modification (879,689 ) (879,689 ) Reassessment of the right-of-use assets (888,426 ) — (888,426 ) Depreciation (1) (938,071 ) (5,870 ) (943,941 ) September 30, 2023 3,175,625 4,693 3,180,318 ​ (1) -of-use
Schedule of Carrying Amounts of Lease Liabilities	Set out below are the carrying amounts of lease liabilities and the movements during the year ended September 30: 2023 2022 2021 Balance, beginning of year 6,579,103 4,264,983 4,673,283 Additions — 2,686,444 6,951 Lease modification (958,296 ) — — Reassessment of the lease liability (888,426 ) — — Accretion of interest 401,229 551,291 303,390 Gain on foreign exchange (213,333 ) (55,852 ) — Lease payments (1,139,044 ) (867,763 ) (718,641 ) Balance, end of year 3,781,233 6,579,103 4,264,983 Current 722,675 673,605 320,488 Non-current 3,058,558 5,905,498 3,944,495
Schedule of Depreciation of Right of Use Assets	Depreciation of right -of-use Year ended September 30, 2023 2022 2021 Cost of sales 48,542 50,071 43,752 Marketing and product management 5,778 11,303 24,885 Selling expenses 5,526 11,247 13,319 General and administrative expenses 455,932 237,596 53,626 Research and development costs 66,158 300,724 258,003 581,936 610,941 393,585
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments	The maturity analysis of lease liabilities based on contractual undiscounted payments is as follows: $ Less than 1 year 1,082,230 1 to 5 years 3,490,733 More than 5 years 99,388 4,672,351
Schedule of Amounts Recognized in Net Loss	The following are the amounts recognized in net loss: Year ended September 30, 2023 2022 2021 Depreciation expense of right-of-use assets 581,936 610,941 393,585 Interest expense on lease liabilities 401,229 551,291 303,390 Expense relating to short-term leases — 16,649 56,614 Expense relating to leases of low-value assets — 37,477 852 Variable lease payments — 2,805 150,130 Gain on foreign exchange (213,333 ) (55,852 ) — 769,832 1,163,311 904,571

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Intangible Assets [Abstract]
Schedule of Intangible Assets	Patents Licenses Software Development (2) $ Others Total Cost September 30, 2023 3,450,455 1,186,337 575,719 45,075,873 94,810 50,383,194 Additions 434,774 — — 10,512,229 — 10,947,003 Borrowing costs (1) — — — 6,436,722 — 6,436,722 R&D tax credit (Note 13) — — — (266,746 ) — (266,746 ) Grants (Note 13) — — — (13,713 ) — (13,713 ) June 30, 2024 3,885,229 1,186,337 575,719 61,744,365 94,810 67,486,460 Accumulated amortization and impairment September 30, 2023 1,059,007 1,183,761 520,998 1,708,264 73,056 4,545,086 Amortization 290,341 2,576 25,081 100,596 3,930 422,524 June 30, 2024 1,349,348 1,186,337 546,079 1,808,860 76,986 4,967,610 Net book value June 30, 2024 2,535,881 — 29,640 59,935,505 17,824 62,518,850 (1) (2)	Patents $ Licenses $ Software $ Development (2) $ Others $ Total $ Cost October 1, 2022 2,321,660 2,610,533 575,719 69,926,228 94,810 75,528,950 Additions 1,128,795 — — 12,769,457 — 13,898,252 Borrowing costs (1) — — — 3,898,829 — 3,898,829 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — (42,418,143 ) R&D tax credits (note 23) — — — (256,234 ) — (256,234 ) Grants (note 23) — — — (268,460 ) — (268,460 ) September 30, 2023 3,450,455 1,186,337 575,719 45,075,873 94,810 50,383,194 Accumulated amortization and impairment October 1, 2022 798,878 1,147,272 476,003 38,278,286 67,322 40,767,761 Amortization 260,129 36,489 44,995 56,682 5,734 404,029 Impairment — 1,424,196 — 4,367,243 — 5,791,439 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — (42,418,143 ) September 30, 2023 1,059,007 1,183,761 520,998 1,708,264 73,056 4,545,086 Net book value September 30, 2023 2,391,448 2,576 54,721 43,367,609 21,754 45,838,108 ​ (1) ​ (2) ​ (3) ​ i. -off ​ ii. Patents $ Licenses $ Software $ Development $ Others $ Total $ (Restated – (Restated – Cost October 1, 2021 1,966,646 2,595,473 494,149 49,764,539 94,810 54,915,617 Additions 355,014 15,060 81,570 14,894,330 ​ (1)(2) — 15,345,974 Borrowing costs — — — 6,994,197 ​ (3) — 6,994,197 R&D tax credits (note 23) — — — (776,050 ) — (776,050 ) Grants (note 23) — — — (950,788 ) — (950,788 ) September 30, 2022 2,321,660 2,610,533 575,719 69,926,228 94,810 75,528,950 Accumulated amortization and impairment October 1, 2021 678,067 910,756 399,808 28,374 61,316 2,078,321 Amortization 120,811 236,516 76,195 42,409 6,006 481,937 Impairment — — — 38,207,503 ​ (5) — 38,207,503 September 30, 2022 798,878 1,147,272 476,003 38,278,286 67,322 40,767,761 Net book value September 30, 2022 1,522,782 1,463,261 99,716 31,647,942 ​ (4) 27,488 34,761,189 ​ (1) -settled IFRS 3, Business Combinations ​ (2) ​ (3) ​ (4) ​ (5) -financial i. -off ​ ii. Patents $ Licenses $ Software $ Development $ Others $ Total $ (Restated – (Restated – Cost October 1, 2020 1,658,213 2,592,589 457,382 29,453,730 94,810 34,256,724 Additions 348,073 2,884 44,025 16,667,043 ​ (1) — 17,062,025 Borrowing costs — — — 6,304,340 ​ (2) — 6,304,340 R&D tax credits (note 23) — — — (995,506 ) — (995,506 ) Grants (note 23) (39,640 ) — (7,258 ) (1,665,068 ) — (1,711,966 ) September 30, 2021 1,966,646 2,595,473 494,149 49,764,539 94,810 54,915,617 Accumulated amortization October 1, 2020 512,852 538,907 269,323 14,186 54,396 1,389,664 Amortization 165,215 371,849 ​ (1) 130,485 14,188 6,920 688,657 September 30, 2021 678,067 910,756 399,808 28,374 61,316 2,078,321 Net book value September 30, 2021 1,288,579 1,684,717 94,341 49,736,165 ​ (3) 33,494 52,837,296 ​ (1) ​ (2) ​ (3)
Schedule of Amortization in Consolidated Statement of Loss		Amortization is included in the consolidated statement of loss as follows: Year ended September 30, 2023 2022 2021 General and administrative expenses 52,160 127,764 207,318 Research and development costs 234,334 129,300 256,466 286,494 257,064 463,784

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Sep. 30, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	As restated (note 2) 2023 2022 Trade payables and accrued liabilities 6,466,196 3,626,462 Salaries and fringe benefits 5,757,652 6,584,878 Interest payable on credit facility 221,247 353,014 Deferred revenue (note 6) 1,104,229 311,516 Others 21,581 112,492 13,570,905 10,988,362

Provisions (Tables)

Provisions (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Provisions [Abstract]
Schedule of Changes in Provisions	The following table details the changes in provisions between September 30 and June 30, 2024: Onerous Balance, as at September 30, 2023 878,144 Revision of estimations (8,736 ) Provisions utilized (869,408 ) Balance, as at June 30, 2024 —	The following table details the changes in provisions between September 30, 2022 and 2023: Onerous Balance, as at September 30, 2022 — New provisions 1,652,216 Revision of estimations (287,021 ) Provisions utilized (487,051 ) Balance, as at September 30, 2023 878,144

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Long-Term Debt [Abstract]
Schedule of Maturities and Weighted Average Interest Rates	The following table details the maturities and weighted average interest rates related to long -term Final Weighted June 30, September 30, Convertible loan (a) 2028 23.27 39,566,409 11,258,950 Credit facility (b) 2026 20.11 28,250,007 28,747,705 Term loan 2030 33.65 9,895,641 7,718,928 Long-term debt 21.38 77,712,057 47,725,583 Current portion of long-term debt — — Long-term debt 77,712,057 47,725,583 a) On June 12, 2023, concurrently with the execution of the BCA described in Note 3, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of at least US$43.0 million (the “PIPE Financing”). b) A series of amendments were made to the Credit Facility on October 13, 2023, October 20, 2023, October 31, 2023 and December 8, 2023. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE -SPAC -SPAC	The following table details the maturities and weighted average interest rates related to long -term Final Weighted 2023 2022 Convertible loan (a) 2028 33.65 11,258,950 — Credit facility (b) 2026 17.58 28,747,705 30,000,000 Term loan (c) 2030 33.65 7,718,928 10,034,513 Other loan (e) 2023 N/A — 1,582,780 Long-term debt 23.96 47,725,583 41,617,293 Current portion of long-term debt — 30,342,675 Long-term debt 47,725,583 11,274,618
Schedule of Black-Scholes Option Pricing Model	The fair value of the conversion option and the warrants at initial recognition were determined using the Black -Scholes Conversion Warrants Fair value of the underlying share US$ US$ Exercise price US$ US$ Risk-free interest rate 4.05 % 4.89 % Expected volatility 60 % 60 % Expected life 5.00 years 0.04 years Dividend yield 0 % 0 %	The fair value of the conversion option and the warrants at initial recognition were determined using the Black -Scholes Conversion option Warrants Fair value of the underlying share US$ US$ Exercise price US$ US$ Risk-free interest rate 4 % 5 % Expected volatility 60 % 60 % Expected life 5.00 years 0.04 years Dividend yield 0 % 0 %

Government Grant Liabilities (T

Government Grant Liabilities (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Government Grant Liabilities [Abstract]
Schedule of Government Grant Liabilities	$ Balance, as at September 30, 2023 1,468,296 Accretion interest expense 198,033 Foreign exchange loss (gain) (11,734 ) Balance, as at June 30, 2024 1,654,595 Current 575,833 Non-current 1,078,762	Government grant liabilities 2023 2022 2021 (Restated – (Restated – Balance, beginning of year 1,409,694 1,159,487 420,000 Grants received — 178,856 191,902 Accretion interest expense 323,250 384,985 157,202 Loss (gain) on remeasurement due to changes in forecasts (248,915 ) (463,552 ) 410,740 Foreign exchange loss (gain) (15,733 ) 149,918 (20,357 ) Balance, end of year 1,468,296 1,409,694 1,159,487 Current 568,807 — — Non-current 899,489 1,409,694 1,159,487

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Capital Stock [Abstract]
Schedule of Issued and Paid		Issued and paid As at September 30, 2023 2022 Number $ Number $ Common shares 167,610 9,894,326 167,610 9,894,326 Class A preferred shares 1,230,291 79,056,406 1,230,291 79,056,406 Class B preferred shares 1,296,922 82,626,031 1,296,922 82,626,031 Class C preferred shares 2,069,741 116,877,914 2,069,741 116,877,914 Class D-1 preferred shares 1,349,111 100,830,621 744,107 82,274,185 Class D-2 preferred shares 635,327 62,960,906 635,327 62,960,906 6,749,002 452,246,204 6,143,998 433,689,768
Schedule of Common Share Activity		The following table summarizes common share activity during the year: Number $ Common shares as at September 30, 2021 124,793 7,664,466 Shares issued related to Vayavision acquisition 42,594 2,215,739 Shares issued related to option exercises (note 19) 223 14,121 Common shares as at September 30, 2022 167,610 9,894,326 Common shares as at September 30, 2023 167,610 9,894,326
Schedule of Common Shares	Common shares Number of Shares Amount $ Balance, as at September 30, 2023 167,610 9,894,326 Issuance of common shares upon exercise of the call option 66,550 57,724 Class A, B, C, D-1 and D-2 preferred shares exchange for common shares 239,766,119 444,410,959 Common shares converted per business combination (240,000,279 ) (454,361,009 ) Issuance of new common shares per business combination 20,000,000 454,361,009 Issuance to Prospector shareholders (note 3) 8,770,930 55,257,187 Issuance of common shares 682,685 2,994,488 Balance, as at June 30, 2024 29,453,615 512,614,684
Schedule of Earnout Non-Voting Speacial Shares	The Earnout Non -Voting Fair value of the underlying share US$ Exercise price — Risk-free interest rate 3.23 % Expected volatility 60 % Expected life 7.00 years Dividend yield 0 %
Schedule of Issued and Outstanding	As at June 30, 2024, the following shares were issued and outstanding: Number of Amount Common shares 29,453,615 512,614,684 Class A Non-Voting Special Shares 2,031,250 10,115,625 Class B Non-Voting Special Shares 999,963 5,220,000 Class C Non-Voting Special Shares 999,963 4,970,000 Class D Non-Voting Special Shares 999,963 4,740,000 Class E Non-Voting Special Shares 999,963 4,250,000 Class F Non-Voting Special Shares 999,963 3,780,000 36,484,680 545,690,309

Warrant Liability (Tables)

Warrant Liability (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Warrants [Abstract]
Schedule of Warrants Activity	As at Number $ Public and Private Warrants 16,049,080 593,092 Vesting Sponsor Warrants 1,416,670 141,667 17,465,750 734,759	The following table summarizes warrants activity: Year ended Year ended Number weighted Number weighted Outstanding, beginning of year 13,890 138.68 13,890 138.68 Issued 605,004 30.66 — — Exercised (605,004 ) (30.66 ) — — Outstanding, end of year 13,890 138.68 13,890 138.68 Exercisable, end of year 13,890 138.68 13,890 138.68
Schedule of Details the Changes in Warrant Liability	The following table details the changes in warrant liability between December 21, 2023 and June 30, 2024: Warrant Balance, as at December 21, 2023 (issuance date) 1,746,575 Revaluation of warrant liability (1,011,816 ) Balance, as at June 30, 2024 734,759

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Stock-Based Compensation (Tables) [Line Items]
Schedule of Changes in the Number of Stock Options Outstanding		Changes in the number of stock options outstanding were as follows: Year ended Year ended Number $ Number $ Outstanding, beginning of year 1,268,360 58.64 1,057,913 47.97 Granted — — 366,420 102.50 Exercised — — (223 ) 41.35 Forfeited (200,421 ) 69.01 (155,750 ) 87.29 Cancelled (1,067,939 ) 56.69 — — Outstanding, end of year — — 1,268,360 58.64 Exercisable, end of year — — 759,740 35.41
Schedule of Options Weighted Average Remaining Life		Outstanding options as at Outstanding options as at Exercise price Number weighted Number weighted $2.75 — — 142,094 2.1 $5.50 — — 182,515 2.9 $32.27 — — — — $38.26 — — 11,827 8.2 $45.20 — — 406,779 6.4 $101.64 — — 56,050 8.2 $102.50 — — 454,295 9.0 $106.67 — — 4,800 8.7 $136.47 — — 10,000 8.6 — — 1,268,360 6.5 Exercisable options as at Exercisable options as at Exercise price Number weighted Number weighted $2.75 — — 142,094 2.1 $5.50 — — 182,515 2.9 $32.27 — — — 0.0 $38.26 — — 11,272 8.2 $45.20 — — 321,848 6.4 $101.64 — — 16,345 8.2 $102.50 — — 81,966 8.0 $106.67 — — 1,200 8.7 $136.47 — — 2,500 8.6 — — 759,740 5.0
Schedule of Weighted Average Fair Value of Stock Options Granted		The fair value of each granted option was determined using the Black -Scholes 2023 2022 2021 Fair value of the underlying share N/A $ 72.88 $ 111.81 Exercise price N/A $ 102.50 $ 99.22 Risk-free interest rate N/A 2.20 % 0.20 % Expected volatility N/A 81 % 45 % Expected life N/A 2.41 years 3 years Dividend yield N/A 0 % 0 %
Schedule of Reconciles the Redeemable Stock Options		The following table reconciles the redeemable stock options recorded in the consolidated statement of financial position: Years ended Number of Weighted Total fair Class M series 2014 139,697 5.50 768,334 Class M series 2017 57,161 45.20 2,583,677 Class M series 2020 26,834 102.50 2,750,485 Total redeemable stock options 223,692 6,102,496
Schedule of Total Stock-based Compensation Expense		The total stock -based Year ended September 30, 2023 2022 2021 Stock-based compensation ESOP, equity-settled 2,474,955 3,223,540 6,139,661 C-Options, equity-settled — — 703,463 Vayavision call option, equity-settled 603,051 1,693,517 3,781,504 Reserve stock options movement 3,078,006 4,917,057 10,624,628 M-Options, cash-settled — (317,663 ) 3,027,513 Capitalized as development costs (641,032 ) (326,721 ) (1,458,523 ) Total stock-based compensation expenses 2,436,974 4,272,673 12,193,618
Schedule of Movements in Outstanding RSUs and PSUs	For the three and nine months ended June 30, 2024, movements in outstanding RSUs were as follow: Nine months Number of Balance, as at September 30, 2023 — Granted 2,242,805 Forfeited (76,548 ) Exercised (67,125 ) Balance, as at June 30, 2024 2,099,132 Nine months Number of Balance, as at September 30, 2023 — Granted 733,080 Balance, as at June 30, 2024 733,080
Black-Scholes Option Pricing Model [Member]
Stock-Based Compensation (Tables) [Line Items]
Schedule of Weighted Average Fair Value of Stock Options Granted		The fair value of each granted C -Option -Scholes Year ended September 30, 2023 2022 2021 C-Options Weighted average fair value of the underlying share — — $ 106.26 Exercise price — — $ 102.50 Risk-free interest rate — — 0.20 % Expected volatility — — 45 % Expected life — — 3 years Dividend yield — — 0 %
Management Stock Option Plan [Member]
Stock-Based Compensation (Tables) [Line Items]
Schedule of Changes in the Number of Stock Options Outstanding	For the three and nine months ended June 30, 2024, movements in outstanding options were as follow: Nine months Exercise (1) Number of $ Balance as at September 30, — — Granted 1,438,600 2,84 Balance, as at June 30, 2024 1,438,600 2,84 ​ (1)	Changes in the number of M -Options -Options Year ended Number weighted M-Options Outstanding, beginning of year 223,692 0.001 Granted — — Forfeited — — Outstanding, end of year 223,692 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 217,970 27.85 Granted — — Forfeited — — Outstanding, end of year 217,970 27.85 Exercisable, end of year — — Year ended Number weighted M-Options Outstanding, beginning of year 227,017 0.001 Granted — — Forfeited (3,325 ) 0.001 Outstanding, end of year 223,692 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 221,295 28.87 Granted — — Forfeited (3,325 ) 95.54 Outstanding, end of year 217,970 27.85 Exercisable, end of year — — Year ended Number weighted M-Options Outstanding, beginning of year 197,757 0.001 Granted 29,755 0.001 Forfeited (495 ) 0.001 Outstanding, end of year 227,017 0.001 Exercisable, end of year — — C-Options Outstanding, beginning of year 192,035 17.50 Granted 29,755 102.50 Forfeited (495 ) 102.50 Outstanding, end of year 221,295 28.87 Exercisable, end of year — —
Schedule of Options Weighted Average Remaining Life		The following table summarizes information relating to the M -Options -Options Outstanding options as at Outstanding options as at Outstanding options as at Exercise price Number weighted Number weighted Number weighted M-Options $0.001 223,692 2.90 223,692 3.90 227,017 4.81 C-Options $5.50 133,975 1.81 133,975 2.81 133,975 3.01 $45.20 57,161 4.10 57,161 5.10 57,565 6.01 $102.50 26,834 7.22 26,834 8.22 29,755 9.01 217,970 3.07 217,970 4.07 221,295 4.60

Operating Expenses (Tables)

Operating Expenses (Tables)	12 Months Ended
	Sep. 30, 2023
Operating Expenses [Abstract]
Schedule of Operating Expenses by Nature	Operating expenses by nature include the following: As restated As restated Year ended September 30, 2023 2022 2021 Employee benefit expenses 23,250,847 30,802,594 17,290,669 Stock-based compensation 2,436,974 4,272,673 12,193,618 Research costs 624,866 2,074,830 2,732,403 Impairment loss related to intangible assets 5,791,439 38,207,503 — Marketing expenses 2,950,052 917,223 756,199 Selling expenses 143,394 299,382 615,763 Depreciation of property and equipment 1,059,769 1,291,048 989,963 Product line management expenses 38,293 47,965 45,640 Recruitment fees 369,482 791,788 522,434 Professional fees 6,795,731 3,852,140 3,252,743 Other expenses 2,331,738 1,176,515 1,082,619 Subcontractor services 1,632,311 2,006,904 1,757,828 Travel expenses 527,826 482,358 34,253 Amortization of intangible assets 286,494 257,064 463,784 Insurance 371,791 373,311 448,777 Research and development tax credits (225,609 ) (70,191 ) (237,364 ) Depreciation expense on right of use assets 533,394 560,870 349,833 Business acquisition costs 3,506,630 — — 52,425,422 87,343,977 42,299,162

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Sep. 30, 2023
Loss Per Share [Abstract]
Schedule of Net Loss	The following table reflects the calculation of net loss attributable to equity holders of the parent and the computation of basic and diluted loss per share for the periods indicated: As restated As restated Year ended September 30, 2023 2022 2021 Loss attributable to equity holders of the parent (47,992,097 ) (69,318,848 ) (46,959,038 ) Weighted average number of common shares basic and diluted 167,610 134,913 64,946 Basic and diluted loss per common share (286.33 ) (513.80 ) (723.05 )
Schedule of Dilution from Outstanding Stock Options	The effect of dilution from outstanding stock options, convertible preferred stocks, credit facility, convertible loans, warrants, put and call options and contingent consideration payable were excluded from the calculation of the weighted average number of common shares for diluted loss per common share for the years ended September 30, 2023 and 2022 as they are antidilutive. Year ended September 30, 2023 2022 Outstanding employee stock option 441,662 1,710,022 Convertible preferred stock 6,581,392 5,976,388 Warrants 13,890 13,890 Put and call options recognized as other component of equity 94,931 94,931 Conversion options 2,200,053 —

Additional Information Includ_2

Additional Information Included in the Consolidated Statement of Cash Flows (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Additional Information Included in the Consolidated Statement of Cash Flows [Abstract]
Schedule of Changes in Non-Cash Working Capital Items	Changes in non -cash Nine months ended 2024 2023 Trade receivable and other receivables 2,142,134 1,642,297 Government assistance and R&D tax credit receivable 5,792 707,157 Inventories (1,007,540 ) (714,461 ) Prepaid expenses (1,106,139 ) (70,828 ) Accounts payable and accrued liabilities (10,872,814 ) 992,829 Provisions (878,144 ) 958,761 (11,716,711 ) 3,515,755	Changes in non -cash As restated As restated As at September 30, 2023 2022 2021 Trade receivable and other receivables 96,806 (2,219,607 ) (896,440 ) Government assistance and R&D tax credits receivable (205,042 ) 553,097 1,517,744 Inventories (609,663 ) (541,093 ) 272,309 Prepaid expenses (273,497 ) 95,795 (178,516 ) Accounts payable and accrued liabilities 2,534,308 1,720,000 2,784,731 Provisions 878,144 — — 2,421,056 (391,808 ) 3,499,828

Government Grants (Tables)

Government Grants (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Government Grants [Abstract]
Schedule of Government Grants	Total R&D tax credit Recognized in Recognized against Total grant Three months ended June 30, 2024 Grants 90,065 13,713 103,778 R&D tax credit — 178,142 178,142 Total grants and R&D tax credit 90,065 191,855 281,920 Nine months ended June 30, 2024 Grants 90,065 13,713 103,778 R&D tax credit 82,176 266,746 348,922 Total grants and R&D tax credit 172,241 280,459 452,700 Total R&D tax credit Recognized in Recognized against Total grant Three months ended June 30, 2023 Grants 216,423 40,000 256,423 R&D tax credit 45,800 54,200 100,000 Total grants and R&D tax credit 262,223 94,200 356,423 Nine months ended June 30, 2023 Grants 335,703 181,156 516,859 R&D tax credit 93,240 110,326 203,566 Total grants and R&D tax credit 428,943 291,482 720,425	Year ended September 30, 2023 Grant Grant recorded Total Other grants 377,080 268,460 645,540 Total grants 377,080 268,460 645,540 R&D tax credit 225,609 256,234 481,843 Total grants and R&D tax credits 602,689 524,694 1,127,383 Year ended September 30, 2022 Grant Grant recorded Total (Restated – (Restated – (Restated – Canada Emergency Wage Subsidy 83,735 33,684 117,419 Other grants 351,713 917,104 1,268,817 Total grants 435,448 950,788 1,386,236 R&D tax credit 70,191 776,050 846,241 Total grants and R&D tax credits 505,639 1,726,838 2,232,477 Year ended September 30, 2021 Grant Grant recorded Total (Restated – (Restated – (Restated – Canada Emergency Wage Subsidy 876,434 391,886 1,268,320 Interest free loan 1,192,741 1,109,904 2,302,645 Other grants 95,619 485,037 580,656 Total grants 2,164,794 1,986,827 4,151,621 R&D tax credit 237,364 995,506 1,232,870 Total grants and R&D tax credits 2,402,158 2,982,333 5,384,491

Finance Costs, Net (Tables)

Finance Costs, Net (Tables)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Finance Costs, Net [Abstract]
Schedule of Finance Costs, Net	Three months ended Nine months ended 2024 2023 2024 2023 Interest expenses (income) Interest income (60,133 ) (49,921 ) (302,799 ) (118,011 ) Gain on term loan modification — (4,332,173 ) — (4,332,173 ) Gain on other loan settlement — (1,605,561 ) — (1,605,561 ) Interest expense on term loan (Note 6) 786,524 481,978 2,184,047 1,397,158 Interest expense on lease liabilities 71,359 81,934 237,537 319,294 Interest expense on credit facility (Note 6) 997,725 1,262,123 3,815,876 3,540,716 Interest expense on convertible notes (Note 6) 2,214,525 165,038 5,468,885 165,038 Interest expense on bridge loans — 138,347 — 138,347 Interest expense on other loan (Note 6) — 27,131 — 160,413 Accretion and remeasurement of government grant liability (Note 8) 70,391 74,115 198,033 353,293 Bridge loans issuance cost — 350,000 — 350,000 SEPA commitment fee (Note 9) 512,775 — 512,775 — Capitalized borrowing costs (Note 4) (2,566,151 ) (590,429 ) (6,436,722 ) (2,183,943 ) 2,027,015 (3,997,418 ) 5,677,632 (1,815,429 ) Loss (gain) on revaluation of instruments carried at fair value Warrant liability (Note 7) (2,179,587 ) — (1,011,816 ) — Conversion option (Note 6) (3,228,921 ) (14,554 ) (5,475,289 ) (14,554 ) (5,408,508 ) (14,554 ) (6,487,105 ) (14,554 ) Other Loss (gain) on lease modification (Note 15) 1,819 — (204,146 ) — Non-capitalizable financing costs 96,840 — 96,840 — Modification of convertible loans (Note 6) — — 9,645 — Bank charges 9,926 6,096 33,808 47,346 Foreign exchange loss (gain) 396,315 (141,391 ) 315,411 71,676 504,900 (135,295 ) 251,558 119,022 Finance costs, net (2,876,593 ) (4,147,267 ) (557,915 ) (1,710,961 )	As restated As restated Year ended September 30, 2023 2022 2021 Finance income Interest income (223,594 ) (40,251 ) (3,454 ) Gain on debt modification (note 14c) (4,332,173 ) — — Gain on debt settlement (note 14e) (1,605,561 ) — — Premium and discount amortization — — — (6,161,328 ) (40,251 ) (3,454 ) Finance costs Interest expense on term loan (note 14c) 2,016,587 1,830,360 1,225,861 Interest expense on lease liabilities (note 10) 401,229 551,291 303,390 Interest expense on credit facility (note 14b) 4,843,390 3,630,814 974,903 Interest expense on convertible notes (note 14a) 1,067,932 — — Interest expense on bridge loans (note 14d) 138,347 — — Interest expense on other loan (note 14e) 160,413 274,263 319,258 Issuance and modification costs of convertible loans — 124,717 124,022 Transaction costs related to company refinancing 350,000 — — Net loss on debt extinguishments — 454,092 458,593 Accretion and remeasurement of government grant liability (note 15) 74,335 (78,567 ) 567,942 Bank charges 64,166 91,840 81,261 9,116,399 6,878,810 4,055,230 As restated As restated Year ended September 30, 2023 2022 2021 Loss (gain) on revaluation of instruments carried at fair value Conversion option 21,100 — — Convertible loans — (6,089,300 ) 17,813,766 Credit facility — 225,105 1,700,923 Derivative warrant liability — — 66,613 Contingent consideration payable — (1,265,043 ) (5,700,260 ) 21,100 (7,129,238 ) 13,881,042 Capitalized borrowing costs (note 11) (3,898,829 ) (6,994,197 ) (6,304,340 ) Foreign exchange loss (gain) 224,057 (2,749,505 ) 67,083 Finance costs, net (698,601 ) (10,034,381 ) 11,695,561

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2023
Income Taxes [Abstract]
Schedule of Reconciliation of the Income Tax Provision	The reconciliation of the income tax provision (recovery) calculated using the combined Canadian federal and provincial statutory income tax rate with the income tax provision (recovery) in the consolidated financial statements is as follows: As restated As restated Year ended September 30, 2023 2022 2021 Loss before income taxes (51,424,409 ) (73,418,745 ) (48,856,993 ) Income taxes at the Canadian statutory tax rate of 26.50% (26.50% in 2022 and 26,50% in 2021) (13,760,987 ) (19,455,967 ) (12,947,103 ) Tax effect from: Effect of differences in tax rates in other jurisdictions 903,064 659,121 497,913 Non-deductible items 574,922 8,131,886 1,980,532 Tax losses and deductible temporary differences for which no deferred income tax assets is recognized 11,436,187 10,696,915 10,643,020 Adjustment in respect of prior years 846,814 (31,954 ) (172,895 ) Other — — (1,467 ) Income tax expense (recovery) — — —
Schedule of Deferred Income Tax Assets and Liabilities	Deferred income tax assets and liabilities on temporary differences and unused tax losses are as follows: Balance as at Credited Credited Balance as at Financing fees 1,970,593 154,336 — 2,124,929 Provision and accruals 519,550 (453 ) — 519,097 Research and development cost 4,700,695 660,343 — 5,361,039 Losses carried forward 43,648,546 12,030,648 — 55,679,194 Convertible loan — 12,175 — 12,175 Lease liabilities 1,520,988 (596,044 ) — 924,944 Government grant liability 140,547 11,527 — 152,074 Deferred income grants 120,573 — — 120,573 Other debt discount 420,004 (420,004 ) — — Total deferred tax assets 53,041,496 11,852,529 — 64,894,025 Property and equipment (326,154 ) 273,159 — (52,996 ) Intangible assets (5,036,692 ) 828,977 — (4,207,715 ) Right-of-use assets (1,347,385 ) 602,045 — (745,340 ) Debt discount-Grant/warrants (2,309,719 ) (686,102 ) — (2,995,821 ) Grant receivable (38,156 ) 14,967 — (23,189 ) Conversion option liability — 5,592 — 5,592 Total deferred tax liabilities (9,058,106 ) 1,038,637 — (8,019,469 ) Net deferred tax assets (liabilities) 43,983,390 12,891,166 — 56,874,556 Unrecognized net deferred tax assets (43,983,390 ) (12,891,166 ) — (56,874,556 ) Recognized net deferred tax (liabilities) — — — — Balance as at Credited Credited Balance as at Financing fees 358,581 (154,408 ) 1,766,420 1,970,593 Provision and accruals 381,341 138,209 — 519,550 Research and development cost 5,361,422 (660,727 ) — 4,700,695 Losses carried forward 31,951,781 11,696,765 — 43,648,546 Convertible loan 7,152,109 (7,152,109 ) — — Lease liabilities 1,128,610 392,378 — 1,520,988 Government grant liability 96,044 44,503 — 140,547 Deferred income grants 120,573 — — 120,573 Other debt discount 514,938 (94,934 ) — 420,004 Total deferred tax assets 47,065,399 4,209,677 1,766,420 53,041,496 Property and equipment (251,862 ) (74,292 ) — (326,154 ) Intangible assets (11,535,305 ) 6,498,613 — (5,036,692 ) Right-of-use assets (1,041,824 ) (305,561 ) — (1,347,385 ) Debt discount-Grant/warrants (2,716,353 ) 406,634 — (2,309,719 ) Grant receivable — (38,156 ) — (38,156 ) Total deferred tax liabilities (15,545,344 ) 6,487,238 — (9,058,106 ) Net deferred tax assets (liabilities) 31,520,055 10,696,915 1,766,420 43,983,390 Unrecognized net deferred tax assets (31,520,055 ) (10,696,915 ) (1,766,420 ) (43,983,390 ) Recognized net deferred tax (liabilities) — — — — Balance as at Credited Balance as at Financing fees 396,398 (37,817 ) 358,581 Provision and accruals 56,011 325,330 381,341 Research and development cost 3,165,108 2,196,314 5,361,422 Losses carried forward 22,783,934 9,167,847 31,951,781 Convertible loan 1,950,507 5,201,602 7,152,109 Lease liabilities 1,224,274 (95,664 ) 1,128,610 Government grant liability 48,926 47,118 96,044 Deferred income grants 9,950 110,623 120,573 Other debt discount 501,215 13,723 514,938 Total deferred tax assets 30,136,323 16,929,076 47,065,399 Property and equipment (110,294 ) (141,568 ) (251,862 ) Intangible assets (5,573,931 ) (5,961,374 ) (11,535,305 ) Right-of-use assets (1,167,707 ) 125,883 (1,041,824 ) Debt discount-Grant/warrants (1,552,468 ) (1,163,885 ) (2,716,353 ) Grant receivable (854,888 ) 854,888 — Total deferred tax liabilities (9,259,288 ) (6,286,056 ) (15,545,344 ) Net deferred tax assets (liabilities) 20,877,035 10,643,020 31,520,055 Unrecognized net deferred tax assets (20,877,035 ) (10,643,020 ) (31,520,055 ) Recognized net deferred tax (liabilities) — — —
Schedule of Expiry of Operating Losses	As at September 30, 2023, the year of expiry of operating losses in the consolidated statement of financial position are as follows, presented by tax jurisdiction: Canada Year of expiry Federal Quebec USA Israel 2026 18,516 — — — 2027 175,149 160,253 — — 2028 896,504 872,674 — — 2029 2,101,838 2,077,374 — — 2030 1,365,399 1,311,824 — — 2031 2,303,130 2,280,459 — — 2032 1,375,780 1,306,718 — — 2033 3,482,936 3,482,936 — — 2034 3,266,503 3,275,941 — — 2035 3,408,474 3,444,648 — — 2036 885,475 885,963 — — 2037 — — — — 2038 15,542,450 15,638,499 — — 2039 22,974,686 22,727,051 — — 2040 28,727,803 28,444,120 — — 2041 33,860,655 33,548,568 — — 2042 29,975,342 29,600,226 — — 2043 39,538,267 39,718,809 — — Indefinite — — 657,789 33,393,753 189,898,907 188,776,063 657,789 33,393,753
Schedule of R&D Tax Credits Accumulated	As at September 30, 2023, the R&D tax credits accumulated, for which no tax credits receivable were recognized, that will be deductible against income taxes payable in the consolidated statement of financial position as well as their respective year of expiry, are as follows: Years of investment tax credits Federal Year of 2008 1,232 2025 2009 1,562 2026 2009 1,257 2027 2010 18,655 2028 2011 9,843 2029 2012 7,069 2030 2016 9,718 2034 2017 — 2032 2017 51,182 2036 2017 25,029 2037 2018 480,243 2038 2019 1,134,507 2039 2020 1,389,834 2040 2021 1,243,043 2041 2022 1,359,218 2042 2023 449,056 2043 6,181,448

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2023
Related party transactions [Abstract]
Schedule of Compensation Awarded to Key Management	Compensation awarded to key management include the following: Year ended September 30, 2023 2022 2021 Salaries and short-term employee benefits 1,883,078 2,050,590 1,181,382 Stock-based compensation 850,271 1,134,006 2,628,320 2,733,349 3,184,596 3,809,702
Schedule of Transactions with Related Parties	Transactions with related parties Year ended September 30, Entity with significant influence over the Company 2023 2022 2021 Consolidated statement of loss Revenue – Services and products — — 115,698 Purchases – Cost of sales — — 6,540 Loss (gain) on revaluation of convertible loans — (704,912 ) 2,062,165

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Sep. 30, 2023
Capital Management [Abstract]
Schedule of Policies and Processes for Managing Capital	No changes were made to the objectives, policies and processes for managing capital during the years ended September 30, 2023 and 2022. The total capital is calculated as follows: As restated As at September 30, 2023 2022 Credit facility (28,747,705 ) (30,000,000 ) Term loan (7,718,928 ) (10,034,513 ) Convertible notes (11,258,950 ) — Other loan — (1,582,780 ) Redeemable stock options (6,102,496 ) (6,102,496 ) Government grant liabilities (1,468,296 ) (1,409,694 ) Contingent consideration payable — — Less: cash 5,056,040 32,025,899 Net debt (50,240,335 ) (17,103,584 ) Equity (deficiency) attributable to owners of the capital stock of the parent 7,111,792 33,159,327 (43,632,367 ) 16,055,743

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Sep. 30, 2023
Financial Instruments [Abstract]
Schedule of Financial Instruments Carrying Amount	The classification of financial instruments as well as their carrying amounts are presented in the table below: September 30, 2023 Amortized FVTPL Total Financial assets Cash 5,056,040 — 5,056,040 Accounts receivable (1) 2,281,915 — 2,281,915 Current financial assets 7,337,955 — 7,337,955 Financial liabilities Accounts payable and accrued liabilities (2) 12,466,676 — 12,466,676 Credit facility 28,747,705 — 28,747,705 Term loan 7,718,928 — 7,718,928 Convertible notes 11,258,950 — 11,258,950 Conversion option — 737,974 737,974 Government grant liabilities 1,468,296 — 1,468,296 Total 61,660,555 737,974 62,398,529 Current 13,035,483 737,974 13,773,457 Non-current 48,625,072 — 48,625,072 September 30, 2022 Amortized FVTPL Total Financial assets Cash 32,025,899 — 32,025,899 Accounts receivable (1) 3,093,031 — 3,093,031 Call option — Nil — Current financial assets 35,118,930 — 35,118,930 Financial liabilities Accounts payable and accrued liabilities (2) 10,676,846 — 10,676,846 Credit facility 30,000,000 — 30,000,000 Term loan 10,034,513 — 10,034,513 Government grant liabilities (restated – note 2) 1,409,694 — 1,409,694 Other loan 1,582,780 — 1,582,780 Total (restated – note 2) 53,703,833 — 53,703,833 Current 41,019,521 — 41,019,521 Non-current 12,684,312 — 12,684,312 (1) ​ (2)
Schedule of Financial Assets and Liabilities Measured at Fair Value	The following table provides the fair value measurement hierarchy of the Company’s long -term September 30, 2023 Quoted Significant Significant Total Assets measured at fair value Call option — — Nil — September 30, 2022 Quoted Significant Significant Total Assets measured at fair value Call option — — Nil —
Schedule of Financial Liabilities	The following table summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments: September 30, 2023 Less than 1 to 5 years More than Total Accounts payable and accrued liabilities 12,466,676 — — 12,466,676 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 4,766,345 38,568,461 — 43,334,806 Convertible loan — 39,610,854 — 39,610,854 Term loan — 21,317,876 13,412,208 34,730,084 Government grant liabilities 568,807 1,209,857 — 1,778,664 Total 17,801,828 106,809,544 13,412,208 138,023,580 September 30, 2022 Less than 1 to 5 years More than Total Accounts payable and accrued liabilities 10,676,846 — — 10,676,846 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 32,528,750 — — 32,528,750 Term loan — 9,631,293 9,631,293 19,262,586 Government grant liabilities (restated – note 2) — 1,409,694 — 1,409,694 Other loan 342,675 1,370,700 1,370,700 3,084,075 Total (restated – note 2) 43,548,271 18,514,183 11,001,993 73,064,447
Schedule of Floating Rate Borrowings	The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of loans and borrowings affected. With all other variables held constant, the Company’s net loss is affected through the impact on floating rate borrowings, as follows: Increase/ Effect on Credit facility, convertible notes and term loan +200 1,580,146 -200 (1,580,146 ) Government grant liability +200 31,713 -200 (30,148 )
Schedule of Financial Instrument Increase (Decrease) of Net Loss	If these variations were to occur, the impact of +5% appreciation of the USD, EUR and NIS currencies on the Company’s consolidated net loss and deficit for financial instruments held would be an increase (decrease) of net loss and deficit as follows: Change Year ended September 30, 2023 2022 USD +5 % 592,954 (828,626 ) EUR (10,296 ) (6,033 ) NIS (As restated) 171,980 167,434

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Sep. 30, 2023
Commitments [Abstract]
Schedule of Minimum Commitments Remaining under these Agreements	As at September 30, 2023, minimum commitments remaining under these agreements over the following years are as follows: Total 2024 2025 2026 License 127,412 122,422 4,990 — Telecommunications 114,259 100,949 13,310 — 241,671 223,371 18,300 —

Subsequent Events (Tables)

Subsequent Events (Tables)	12 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Schedule of Fair Value of the Elements Transactions	The following table reconciles the fair value of elements of the Transactions: Fair value of consideration transferred 8,770,982 common shares 55,257,187 2,031,250 Class A non-voting special shares 10,115,625 65,372,812 Fair value of assets acquired and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability (1) (1,746,575 ) 6,233,240 Listing expense 59,139,572 (1)

Reporting Entity, Nature of O_2

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Tables)	9 Months Ended
	Jun. 30, 2024
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Schedule of Subsidiaries	The Company’s subsidiaries are as follows: Name of subsidiary Place of incorporation and operation Proportion of ownership interest held by the Company June 30, 2024 September 30, LeddarTech USA Inc U.S. 100 % 100 % LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100 % 100 % Vayavision Sensing, Ltd. (“Vayavision”) (1) Israel 100 % 60 % LeddarTech Germany GmbH Germany 100 % 100 % ​ (1)

Acquisition of Prospector Cap_2

Acquisition of Prospector Capital Corp. (Tables)	9 Months Ended
	Jun. 30, 2024
Acquisition of Prospector Capital Corp [Abstract]
Schedule of Reconciles the Fair Value of Elements of the Transactions	The following table reconciles the fair value of elements of the Transactions: $ Fair value of consideration transferred 8,770,930 common shares 55,257,187 2,031,250 Class A Non-Voting Special Shares 10,115,625 65,372,812 Fair value of assets acquired and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability (1) (1,746,575 ) Net asset acquired 6,233,240 Listing expense 59,139,572 ​ (1)

Nature of Operations and Goin_2

Nature of Operations and Going Concern Uncertainty (Details) - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Nature of Operations and Going Concern Uncertainty [Abstract]
Accumulated deficit	$ (563,291,862)		$ (563,291,862)		$ (480,333,695)	$ (432,341,598)
Net loss	(7,454,641)	$ (4,156,400)	(85,317,933)	$ (39,050,953)	(51,424,409)	(73,418,745)	$ (48,856,993)
Operating activities			(36,317,356)	(26,179,037)	(36,651,124)	(38,126,897)	(20,789,347)
Investing activities			(8,684,889)	(9,157,341)	(11,172,500)	(12,000,742)	(16,505,990)
Cash balance	5,732,862	$ 18,289,703	5,732,862	$ 18,289,703	5,056,040	$ 32,025,899	$ 6,200,316	$ 1,756,985
Outstanding credit facility	$ 30,000,000		$ 30,000,000		$ 30,000,000
Maturity date			Jan. 31, 2026		Jan. 31, 2026

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - CAD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Liability, discount rate		30.30%
Interest expenses	$ 198,033		$ 4,984	$ 29,942
Foreign exchange loss			50,915	$ 2,643
Intangible assets , estimated life		20 years
Canadian Employees [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employee contribution		$ 283,545	400,658
Israeli Subsidiary [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Employee contribution		$ 1,057,881	$ 1,101,890
Constructive Obligation [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Contribution amount percentage		3%
Severance Pay [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Contribution amount percentage		8.33%
Pension Component [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Contribution amount percentage		6.50%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Financial Position	Sep. 30, 2022 CAD ($)
As previously reported [Member]
Assets
Government assistance and research and development tax credits receivable	$ 2,845,728
Intangible assets, net	34,798,844
Goodwill	7,416,126
Liabilities
Accounts payable and accrued liabilities	10,652,362
Government grant liabilities	979,105
Shareholders’ equity (deficiency)
Deficit	(431,492,229)
Non-controlling interests	(5,561,151)
Adjustments Government grant liability [Member]
Assets
Government assistance and research and development tax credits receivable	(287,058)
Intangible assets, net	(137,173)
Goodwill
Liabilities
Accounts payable and accrued liabilities
Government grant liabilities	430,589
Shareholders’ equity (deficiency)
Deficit	(514,887)
Non-controlling interests	(339,933)
Adjustments Development costs [Member]
Assets
Government assistance and research and development tax credits receivable
Intangible assets, net	99,518
Goodwill
Liabilities
Accounts payable and accrued liabilities
Government grant liabilities
Shareholders’ equity (deficiency)
Deficit	99,518
Non-controlling interests
Adjustments Others [Member]
Assets
Government assistance and research and development tax credits receivable
Intangible assets, net
Goodwill	(98,000)
Liabilities
Accounts payable and accrued liabilities	336,000
Government grant liabilities
Shareholders’ equity (deficiency)
Deficit	(434,000)
Non-controlling interests
Adjustments Total [Member]
Assets
Government assistance and research and development tax credits receivable	(287,058)
Intangible assets, net	(37,655)
Goodwill	(98,000)
Liabilities
Accounts payable and accrued liabilities	336,000
Government grant liabilities	430,589
Shareholders’ equity (deficiency)
Deficit	(849,369)
Non-controlling interests	(339,933)
As restated [Member]
Assets
Government assistance and research and development tax credits receivable	2,558,670
Intangible assets, net	34,761,189
Goodwill	7,318,126
Liabilities
Accounts payable and accrued liabilities	10,988,362
Government grant liabilities	1,409,694
Shareholders’ equity (deficiency)
Deficit	(432,341,598)
Non-controlling interests	$ (5,901,084)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss - CAD ($)	12 Months Ended
	Sep. 30, 2022		Sep. 30, 2021
As previously reported [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales	$ 5,241,718		$ 5,261,390
General and administrative expenses	15,358,226		11,700,922
Research and development costs	21,673,205		10,206,764
Finance costs, net	(9,945,296)	[1]	11,694,852	[2]
Net loss and comprehensive loss	(72,864,057)		(47,598,378)
Net loss attributable to the equity holder of the parent	(68,943,994)		(45,860,522)
Net loss attributable to non-controlling interests	$ (3,920,063)		$ (1,737,856)
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)	$ (511.03)		$ (706.13)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)	$ (511.03)		$ (706.13)
Adjustments Government grant liability [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales
General and administrative expenses
Research and development costs	403,656		397,607
Finance costs, net	50,915	[1]	2,643	[2]
Net loss and comprehensive loss	(454,571)		(400,249)
Net loss attributable to the equity holder of the parent	(274,737)		(240,150)
Net loss attributable to non-controlling interests	$ (179,834)		$ (160,099)
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)
Adjustments Development costs [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales
General and administrative expenses			95,000
Research and development costs	32,050		571,367
Finance costs, net	(140,000)	[1]	112,066	[2]
Net loss and comprehensive loss	107,950		(778,433)
Net loss attributable to the equity holder of the parent	107,950		(778,433)
Net loss attributable to non-controlling interests
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)
Adjustments Others [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales	$ 69,000		$ (3,000)
General and administrative expenses	190,067		145,933
Research and development costs	(51,000)		51,000
Finance costs, net		[1]	(114,000)	[2]
Net loss and comprehensive loss	(208,067)		(79,933)
Net loss attributable to the equity holder of the parent	(208,067)		(79,933)
Net loss attributable to non-controlling interests
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)
Adjustments Total [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales	$ 69,000		$ (3,000)
General and administrative expenses	190,067		240,933
Research and development costs	384,706		1,019,974
Finance costs, net	(89,085)	[1]	709	[2]
Net loss and comprehensive loss	(554,688)		(1,258,615)
Net loss attributable to the equity holder of the parent	(374,854)		(1,098,516)
Net loss attributable to non-controlling interests	$ (179,834)		$ (160,099)
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)	$ (2.78)		$ (16.91)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)	$ (2.78)		$ (16.91)
As restated [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Loss [Line Items]
Cost of sales	$ 5,310,718		$ 5,258,390
General and administrative expenses	15,548,293		11,941,855
Research and development costs	22,057,911		11,226,737
Finance costs, net	(10,034,381)	[1]	11,695,561	[2]
Net loss and comprehensive loss	(73,418,745)		(48,856,993)
Net loss attributable to the equity holder of the parent	(69,318,848)		(46,959,038)
Net loss attributable to non-controlling interests	$ (4,099,897)		$ (1,897,955)
Net loss per common share, basic attributable to the equity holder of the parent (in Dollars per share)	$ (513.8)		$ (723.05)
Net loss per common share, diluted, attributable to the equity holder of the parent (in Dollars per share) (in Dollars per share)	$ (513.8)		$ (723.05)
[1]The adjustments to finance costs, net, resulted for fiscal year ended September 30, 2022, in an increase of accretion of government grant liability interest expenses of $4,984 and foreign exchange loss of $50,915.[2]The adjustments to finance costs, net, resulted for fiscal year ended September 30, 2021, in an increase of accretion of government grant liability interest expenses of $29,942 and foreign exchange loss of $2,643.

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Previously Reported [Member]
Operating activities
Loss before income taxes	$ (72,864,057)
Net loss	(72,864,057)	$ (47,598,378)
Amortization of intangible assets	308,064	412,784
Finance costs, net	(7,236,716)	11,549,151
Other costs	145,933
Foreign exchange gain	(1,807,450)	(101,939)
Net change in non-cash working capital items	(1,016,971)	2,755,712
Net cash flows related to operating activities	(37,911,354)	(20,472,490)
Investing Activities
Grants received related to intangible assets and property and equipment	949,609	515,588
Net cash flows related to investing activities	(12,037,428)	(16,631,435)
Financing activities
Government grant liability issuance
Net cash flows related to financing activities	73,768,733	41,547,256
Adjustments [Member]
Operating activities
Loss before income taxes	(554,688)
Net loss		(1,258,615)
Amortization of intangible assets	(51,000)	51,000
Finance costs, net	(140,000)	(1,934)
Other costs	(145,933)	145,933
Foreign exchange gain	50,915	2,643
Net change in non-cash working capital items	625,163	744,116
Net cash flows related to operating activities	(215,543)	(316,857)
Investing Activities
Grants received related to intangible assets and property and equipment	36,686	125,445
Net cash flows related to investing activities	36,686	125,445
Financing activities
Government grant liability issuance	178,857	191,412
Net cash flows related to financing activities	178,857	191,412
As Restated [Member]
Operating activities
Loss before income taxes	(73,418,745)
Net loss	(73,418,745)	(48,856,993)
Amortization of intangible assets	257,064	463,784
Finance costs, net	(7,376,716)	11,547,217
Other costs		145,933
Foreign exchange gain	(1,756,535)	(99,296)
Net change in non-cash working capital items	(391,808)	3,499,828
Net cash flows related to operating activities	(38,126,897)	(20,789,347)
Investing Activities
Grants received related to intangible assets and property and equipment	986,295	641,033
Net cash flows related to investing activities	(12,000,742)	(16,505,990)
Financing activities
Government grant liability issuance	178,857	191,412
Net cash flows related to financing activities	$ 73,947,590	$ 41,738,668

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
LeddarTech USA Inc [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries [Line Items]
Place of incorporation and operation	U.S.
Proportion of ownership interest held by the Company	100%	100%
LeddarTech (Shenzhen) Sensing Technology Co., Ltd [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries [Line Items]
Place of incorporation and operation	China
Proportion of ownership interest held by the Company	100%	100%
Vayavision Sensing, Ltd. (“Vayavision”) [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries [Line Items]
Place of incorporation and operation	Israel
Proportion of ownership interest held by the Company	60%	60%
LeddarTech Germany GmbH [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries [Line Items]
Place of incorporation and operation	Germany
Proportion of ownership interest held by the Company	100%	100%
LeddarTech Holdings Inc. [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Company’s Subsidiaries [Line Items]
Place of incorporation and operation	Canada
Proportion of ownership interest held by the Company	100%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives	12 Months Ended
	Sep. 30, 2023
Computer equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Office furniture and equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
R&D equipment and tools [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
Stands and moulds [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	4 years
Stands and moulds [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	10 years
Leasehold improvements [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	Term of lease
Vehicles [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
Office premises [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Office premises [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	15 years
Other equipment [Member] | Minimum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Other equipment [Member] | Maximum [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years

Summary of Significant Accoun_9

Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives	12 Months Ended
	Sep. 30, 2023
Patents [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives, description	Life of the patent
Patents [Member] | Bottom of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives, description	Life of the patent
Licenses [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	10 years
Licenses [Member] | Bottom of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	18 years
Software [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	3 years
Software [Member] | Bottom of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	3 years
Others [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	10 years
Others [Member] | Bottom of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives	10 years
Development costs [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives, description	(1)
Development costs [Member] | Bottom of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives, description	(1)
Development costs [Member] | Top of range [member]
Summary of Significant Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Estimated useful lives, description	Period of expected future sales from the related project	[1]
[1]Amortization of the asset begins when development is completed, and the asset is available for use.

Restructuring Costs and Others

Restructuring Costs and Others (Details) - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Restructuring Costs and Others [Abstract]
Restructuring costs	$ 1,756,433
Impaired cost		$ 4,300,000
Inventories write-down	2,299,866
Contract loss	$ 1,365,195

Segments (Details)

Segments (Details) - Two Customers [Member]	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Top of range [member]
Segments (Details) [Line Items]
Revenue percentage	34%	34%
Bottom of range [member]
Segments (Details) [Line Items]
Revenue percentage	31%	8%

Segments (Details) - Schedule o

Segments (Details) - Schedule of Revenue - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue	$ 1,423,416	$ 1,417,584	$ 4,985,659	$ 4,148,816	$ 7,447,177	$ 8,766,121	$ 8,231,326
United States [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					2,863,154	4,609,147	2,909,415
France [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					2,433,571	775,891	1,606,589
South Korea [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					744,466	502,461	787,026
Hong Kong [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					646,696	296,838	195,038
Germany [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					182,351	266,662	293,104
Canada [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					131,675	709,172	425,521
Japan [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					124,384	263,752	182,840
Poland [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					116,810
Columbia [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					54,767
United Kingdom [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue						300,211	612,456
Italy [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue						171,237
Turkey [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue						156,420	505,189
China [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue						125,441
New Zealand [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue						71,015	158,115
Vietnam [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue							167,436
Other [Member]
Segments (Details) - Schedule of Revenue [Line Items]
Total Revenue					$ 149,303	$ 517,874	$ 388,597

Segments (Details) - Schedule_2

Segments (Details) - Schedule of Non-Current Assets - CAD ($)	Sep. 30, 2023	Sep. 30, 2022
Segments (Details) - Schedule of Non-Current Assets [Line Items]
Non-current assets	$ 58,168,708	$ 51,594,698
Canada [Member]
Segments (Details) - Schedule of Non-Current Assets [Line Items]
Non-current assets	20,480,112	20,587,675
Israel [Member]
Segments (Details) - Schedule of Non-Current Assets [Line Items]
Non-current assets	$ 37,688,596	$ 31,007,023

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of Deferred Revenue - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Deferred Revenue [Abstract]
Balance, beginning of year	$ 311,516	$ 5,845	$ 100,271
Additions to prepayments received in the year	2,862,150	2,178,427	2,046,289
Customer fulfillments from accrual	(2,069,437)	(1,872,756)	(2,140,715)
Balance, end of year	$ 1,104,229	$ 311,516	$ 5,845

Trade Receivable and Other Re_3

Trade Receivable and Other Receivables (Details) - CAD ($)	Sep. 30, 2023	Sep. 30, 2022
Trade Receivable and Other Receivables [Abstract]
Bad debt expense		$ 24,466

Trade Receivable and Other Re_4

Trade Receivable and Other Receivables (Details) - Schedule of Trade Receivable and Other Receivables - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Trade Receivable and Other Receivables (Details) - Schedule of Trade Receivable and Other Receivables [Line Items]
Trade accounts receivable		$ 1,663,495	$ 2,483,083
Commodity taxes receivable		1,407,560	693,250
Others		618,420	609,948
Total	$ 1,547,341	$ 3,689,475	$ 3,786,281

Inventories (Details)

Inventories (Details) - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Inventories (Details) [Line Items]
Cost of sales	$ 885,981	$ 1,483,711	$ 2,980,666	$ 5,627,419	$ 7,521,845	$ 5,310,718	$ 5,258,390
Written down value					$ 2,299,866	19,859	$ 17,115
As previously reported [Member]
Inventories (Details) [Line Items]
Cost of sales						$ 5,241,718

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Inventories [Abstract]
Raw materials		$ 942,860	$ 2,546,853
Finished goods		304,086	390,296
Total Inventories	$ 1,642,410	$ 1,246,946	$ 2,937,149

Property and Equipment (Details

Property and Equipment (Details) - CAD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Property and Equipment [Abstract]
Depreciation of related to property and equipment	$ 420,730	$ 153,151	$ 288,851

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - CAD ($)	12 Months Ended
	Sep. 30, 2023		Sep. 30, 2022		Sep. 30, 2021		Jun. 30, 2024
Cost
Cost, Beginning Balance	$ 9,367,638		$ 7,194,747		$ 5,652,741
Cost, Additions	188,775		2,172,891		1,816,867
Grants (note 23)					(274,861)
Cost, Disposals	(45,000)
Cost, Ending Balance	9,511,413		9,367,638		7,194,747
Accumulated depreciation
Accumulated depreciation, Beginning Balance	5,744,629		4,142,611		2,720,927
Accumulated depreciation, Depreciation	1,695,327	[1]	1,602,018	[2]	1,421,684	[3]
Accumulated depreciation, Ending Balance	7,439,956		5,744,629		4,142,611
Net book value
Net book value, Ending Balance	2,071,457		3,623,009		3,052,136		$ 1,726,977
Computer equipment [Member]
Cost
Cost, Beginning Balance	4,867,724		3,706,414		2,578,827
Cost, Additions	147,799		1,161,310		1,322,463
Grants (note 23)					(194,876)
Cost, Disposals
Cost, Ending Balance	5,015,523		4,867,724		3,706,414
Accumulated depreciation
Accumulated depreciation, Beginning Balance	3,376,015		2,340,938		1,445,903
Accumulated depreciation, Depreciation	916,022	[1]	1,035,077	[2]	895,035	[3]
Accumulated depreciation, Ending Balance	4,292,037		3,376,015		2,340,938
Net book value
Net book value, Ending Balance	723,486		1,491,709		1,365,476
Office furniture and equipment [Member]
Cost
Cost, Beginning Balance	1,108,834		1,019,548		1,003,451
Cost, Additions			89,286		18,334
Grants (note 23)					(2,237)
Cost, Disposals	(35,000)
Cost, Ending Balance	1,073,834		1,108,834		1,019,548
Accumulated depreciation
Accumulated depreciation, Beginning Balance	856,301		648,503		469,404
Accumulated depreciation, Depreciation	104,296	[1]	207,798	[2]	179,099	[3]
Accumulated depreciation, Ending Balance	960,597		856,301		648,503
Net book value
Net book value, Ending Balance	113,237		252,533		371,045
R&D equipment and tools [Member]
Cost
Cost, Beginning Balance	1,166,561		1,057,757		905,695
Cost, Additions	49,554		108,804		177,728
Grants (note 23)					(25,666)
Cost, Disposals	(10,000)
Cost, Ending Balance	1,206,115		1,166,561		1,057,757
Accumulated depreciation
Accumulated depreciation, Beginning Balance	657,734		501,916		316,258
Accumulated depreciation, Depreciation	336,380	[1]	155,818	[2]	185,658	[3]
Accumulated depreciation, Ending Balance	994,114		657,734		501,916
Net book value
Net book value, Ending Balance	212,001		508,827		555,841
Stands and moulds [Member]
Cost
Cost, Beginning Balance	898,697		878,553		704,565
Cost, Additions			20,144		213,377
Grants (note 23)					(39,389)
Cost, Disposals
Cost, Ending Balance	898,697		898,697		878,553
Accumulated depreciation
Accumulated depreciation, Beginning Balance	497,133		438,391		367,041
Accumulated depreciation, Depreciation	132,598	[1]	58,742	[2]	71,350	[3]
Accumulated depreciation, Ending Balance	629,731		497,133		438,391
Net book value
Net book value, Ending Balance	268,966		401,564		440,162
Leasehold improvements [Member]
Cost
Cost, Beginning Balance	1,133,617		403,070		386,641
Cost, Additions	(8,578)		730,547		17,245
Grants (note 23)					(816)
Cost, Disposals
Cost, Ending Balance	1,125,039		1,133,617		403,070
Accumulated depreciation
Accumulated depreciation, Beginning Balance	259,710		162,541		98,345
Accumulated depreciation, Depreciation	156,690	[1]	97,169	[2]	64,196	[3]
Accumulated depreciation, Ending Balance	416,400		259,710		162,541
Net book value
Net book value, Ending Balance	708,639		873,907		240,529
Vehicles [Member]
Cost
Cost, Beginning Balance	192,205		129,405		73,562
Cost, Additions			62,800		67,720
Grants (note 23)					(11,877)
Cost, Disposals
Cost, Ending Balance	192,205		192,205		129,405
Accumulated depreciation
Accumulated depreciation, Beginning Balance	97,736		50,322		23,976
Accumulated depreciation, Depreciation	49,341	[1]	47,414	[2]	26,346	[3]
Accumulated depreciation, Ending Balance	147,077		97,736		50,322
Net book value
Net book value, Ending Balance	$ 45,128		$ 94,469		$ 79,083
[1]Depreciation of $420,730 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization.[2]Depreciation of $153,151 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization.[3]Depreciation of $288,851 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization.

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of Depreciation is Included in the Consolidated Statement of Loss - Property and Equipment [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Property and Equipment (Details) - Schedule of Depreciation is Included in the Consolidated Statement of Loss [Line Items]
Cost of sales	$ 214,828	$ 157,819	$ 142,870
Marketing and product management	1,686	624	18,338
General and administrative expenses	794,273	1,108,835	926,354
Research and development costs	263,810	181,589	45,271
Total	$ 1,274,597	$ 1,448,867	$ 1,132,833

Leases (Details)

Leases (Details) - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Depreciation expense	$ 362,005	$ 120,236	$ 136,000

Leases (Details) - Schedule of

Leases (Details) - Schedule of Carrying Amounts of Rights of Use Assets Recognized - CAD ($)		12 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance at beginning		$ 5,892,374	$ 3,937,107	$ 4,459,741
Additions			2,686,444	6,951
Depreciation	[1]	(943,941)	(731,177)	(529,585)
Balance at ending		3,180,318	5,892,374	3,937,107
Lease modification		(958,296)
Reassessment of the right-of-use assets		(888,426)
Lease Liabilities [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Lease modification		(879,689)
Office Premises [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance at beginning		5,881,811	3,919,282	4,434,654
Additions			2,686,444	6,951
Depreciation	[1]	(938,071)	(723,915)	(522,323)
Balance at ending		3,175,625	5,881,811	3,919,282
Reassessment of the right-of-use assets		(888,426)
Office Premises [Member] | Lease Liabilities [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Lease modification		(879,689)
Office Equipment [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance at beginning		10,563	17,825	25,087
Additions
Depreciation	[1]	(5,870)	(7,262)	(7,262)
Balance at ending		4,693	$ 10,563	$ 17,825
Reassessment of the right-of-use assets
[1]Depreciation of $362,005 ($120,236 in 2022 and $136,000 in 2021) related to right -of-use

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Carrying Amounts of Lease Liabilities - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2024
Schedule of Carrying Amounts of Lease Liabilities [Abstract]
Balance, beginning of year	$ 6,579,103	$ 4,264,983	$ 4,673,283
Balance, end of year	3,781,233	6,579,103	4,264,983
Current	722,675	673,605	320,488
Non-current	3,058,558	5,905,498	3,944,495	$ 1,834,441
Additions		2,686,444	6,951
Lease modification	(958,296)
Reassessment of the lease liability	(888,426)
Accretion of interest	401,229	551,291	303,390
Gain on foreign exchange	(213,333)	(55,852)
Lease payments	$ (1,139,044)	$ (867,763)	$ (718,641)

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Depreciation of Right of Use Assets - Right-of-use assets [member] - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Depreciation of Right of Use Assets [Line Items]
Cost of sales	$ 48,542	$ 50,071	$ 43,752
Marketing and product management	5,778	11,303	24,885
Selling expenses	5,526	11,247	13,319
General and administrative expenses	455,932	237,596	53,626
Research and development costs	66,158	300,724	258,003
Depreciation of right-of-use assets	$ 581,936	$ 610,941	$ 393,585

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments	Dec. 31, 2008 CAD ($)
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	$ 4,672,351
Less than 1 year [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	1,082,230
1 to 5 years [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	3,490,733
More than 5 years [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	$ 99,388

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of Amounts Recognized in Net Loss - CAD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 06, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Amounts Recognized in Net Loss [Abstract]
Depreciation expense of right-of-use assets						$ 581,936	$ 610,941	$ 393,585
Interest expense on lease liabilities		$ 71,359	$ 81,934	$ 237,537	$ 319,294	401,229	551,291	303,390
Expense relating to short-term leases							16,649	56,614
Expense relating to leases of low-value assets							37,477	852
Variable lease payments							2,805	150,130
Gain on foreign exchange	$ (1,605,561)			$ (11,734)		(213,333)	(55,852)
Total amounts recognized in net loss						$ 769,832	$ 1,163,311	$ 904,571

Intangible Assets (Details)

Intangible Assets (Details) - CAD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Jun. 06, 2023
Intangible Assets [Line Items]
Capitalization rate	17%	12%	17%
Development of amortization costs		$ 56,215,716	$ 43,267,013
Impairment expense recognized			5,791,439
Carrying amount of assets			$ 5,791,439
Discount rate based on estimated weighted average cost of capital			33.65%
Development costs			$ 3,703,920
Related transactions costs			798,778
Amortization related to specific license			224,873
Capitalization rate				16%	21%
Amortization development			31,560,716
Assets carrying amount			7,975,234			$ 1,424,196
Recoverable amount			(2,233,781)
Carrying value			(32,466,050)
impairment loss			$ 30,232,269
Discount interest rate			27.50%
Development Cost [Member]
Intangible Assets [Line Items]
Amortization development			$ 49,695,492
Automotive Software [Member]
Intangible Assets [Line Items]
Impairment expense				$ 38,207,503
Licenses [Member]
Intangible Assets [Line Items]
Components of technology projects			1,424,196
Amortization related to specific license			$ 224,873

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - CAD ($)		9 Months Ended		12 Months Ended
		Jun. 30, 2024		Sep. 30, 2023		Sep. 30, 2022		Sep. 30, 2021
Cost
Cost, balance		$ 50,383,194		$ 75,528,950		$ 54,915,617		$ 34,256,724
Additions		10,947,003		13,898,252		15,345,974		17,062,025
Borrowing costs		6,436,722	[1]	3,898,829	[2]	6,994,197		6,304,340
Accumulated amortization and impairment, balance		4,545,086		40,767,761		2,078,321		1,389,664
Amortization		422,524		404,029		481,937		688,657
Impairment				5,791,439		38,207,503
Write-offs	[3]			(42,418,143)
Accumulated amortization and impairment, balance		4,967,610		4,545,086		40,767,761		2,078,321
Net book value		62,518,850		45,838,108		34,761,189		52,837,296
R&D tax credits (note 23)		(266,746)		(256,234)		(776,050)		(995,506)
Grants (note 23)				(268,460)		(950,788)		(1,711,966)
Cost, balance		67,486,460		50,383,194		75,528,950		54,915,617
Patent [Member]
Cost
Cost, balance		3,450,455		2,321,660		1,966,646		1,658,213
Additions				1,128,795		355,014		348,073
Borrowing costs					[2]
Accumulated amortization and impairment, balance		1,059,007		798,878		678,067		512,852
Amortization				260,129		120,811		165,215
Impairment
Write-offs	[3]
Accumulated amortization and impairment, balance				1,059,007		798,878		678,067
Net book value				2,391,448		1,522,782		1,288,579
R&D tax credits (note 23)
Grants (note 23)								(39,640)
Cost, balance				3,450,455		2,321,660		1,966,646
Licenses [Member]
Cost
Cost, balance		1,186,337		2,610,533		2,595,473
Additions						15,060
Borrowing costs			[1]		[2]
Accumulated amortization and impairment, balance		1,183,761		1,147,272		910,756
Amortization		2,576		36,489		236,516
Impairment				1,424,196
Write-offs	[3]			(1,424,196)
Accumulated amortization and impairment, balance		1,186,337		1,183,761		1,147,272		910,756
Net book value				2,576		1,463,261
R&D tax credits (note 23)
Grants (note 23)
Cost, balance		1,186,337		1,186,337		2,610,533		2,595,473
Software [Member]
Cost
Cost, balance		575,719		575,719		494,149		457,382
Additions								44,025
Borrowing costs			[1]		[2]
Accumulated amortization and impairment, balance		520,998		476,003		399,808		269,323
Amortization		25,081		44,995				130,485
Impairment
Write-offs	[3]
Accumulated amortization and impairment, balance		546,079		520,998		476,003		399,808
Net book value		29,640		54,721				94,341
R&D tax credits (note 23)
Grants (note 23)								(7,258)
Cost, balance		575,719		575,719		575,719		494,149
Development costs [Member]
Cost
Cost, balance		45,075,873	[4],[5]	69,926,228	[4]	49,764,539
Additions		10,512,229	[5]	12,769,457	[4]	14,894,330	[6],[7]
Borrowing costs		6,436,722	[1],[5]	3,898,829	[2],[4]	6,994,197	[8]
Accumulated amortization and impairment, balance		1,708,264	[4],[5]	38,278,286	[4]	28,374
Amortization		100,596	[5]	56,682	[4]	42,409
Impairment				4,367,243	[4]	38,207,503	[9]
Write-offs	[3],[4]			(40,993,947)
Accumulated amortization and impairment, balance		1,808,860	[5]	1,708,264	[4],[5]	38,278,286	[4]	28,374
Net book value		59,935,505	[5]	43,367,609	[4]	31,647,942	[10]
R&D tax credits (note 23)		(266,746)	[5]	(256,234)	[4]	(776,050)
Grants (note 23)				(268,460)	[4]	(950,788)
Cost, balance		61,744,365	[5]	45,075,873	[4],[5]	69,926,228	[4]	49,764,539
Others [Member]
Cost
Cost, balance		94,810		94,810		94,810		94,810
Additions
Borrowing costs			[1]		[2]
Accumulated amortization and impairment, balance		73,056		67,322		61,316		54,396
Amortization		3,930		5,734		6,006		6,920
Impairment
Write-offs	[3]
Accumulated amortization and impairment, balance		76,986		73,056		67,322		61,316
Net book value		17,824		21,754		27,488		33,494
R&D tax credits (note 23)
Grants (note 23)
Cost, balance		$ 94,810		94,810		94,810		94,810
Software [Member]
Cost
Cost, balance				575,719		494,149
Additions						81,570
Borrowing costs
Accumulated amortization and impairment, balance				$ 476,003		399,808
Amortization						76,195
Impairment
Accumulated amortization and impairment, balance						476,003		399,808
Net book value						99,716
R&D tax credits (note 23)
Grants (note 23)
Cost, balance						575,719		494,149
Licences [member]
Cost
Cost, balance						2,595,473		2,592,589
Additions								2,884
Borrowing costs
Accumulated amortization and impairment, balance						910,756		538,907
Amortization	[11]							371,849
Accumulated amortization and impairment, balance								910,756
Net book value								1,684,717
R&D tax credits (note 23)
Grants (note 23)
Cost, balance								2,595,473
Development costs [Member]
Cost
Cost, balance						49,764,539		29,453,730
Additions	[11]							16,667,043
Borrowing costs	[12]							6,304,340
Accumulated amortization and impairment, balance						$ 28,374		14,186
Amortization								14,188
Accumulated amortization and impairment, balance								28,374
Net book value	[13]							49,736,165
R&D tax credits (note 23)								(995,506)
Grants (note 23)								(1,665,068)
Cost, balance								$ 49,764,539
[1]The capitalization rates used to determine the amount of general borrowing costs eligible for capitalization during the three and nine months ended June 30, 2024 were 17% and 12% respectively.[2]The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the year ended September 30, 2023 was 17%.[3]During the fiscal year 2023, an impairment expense amounting to $5,791,439 was recognized: ​i. During the first quarter of 2023, the Company reviewed its September 30,2022 transition plan resulting in certain development costs and licenses no longer expected to be used. Consequently, certain intangible assets were no longer expected to be used and the test was performed at the asset level. These assets had a carrying amount of $5,791,439 and were completely written-off, resulting in an impairment expense of the same amount, including the license related to the development of Components technology projects for $1,424,196; ​ii. The Company performs an annual impairment test for its goodwill and intangible assets not yet available through the assessment of the recoverable amount of the CGU to which they belong. The CGU selected for impairment testing was identified based on the level at which goodwill is monitored for internal management purposes, and to which the intangible assets not yet available for use pertain; and[4]Including $43,267,013 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.[5]Including $56,215,716 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.[6]Amortization of $224,873 related to a specific license is capitalized in development costs as the licensed intellectual property and technology is used in development projects which are eligible for capitalization.[7]The additions to Development costs include an equity -settled IFRS 3, Business Combinations

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of Amortization in Consolidated Statement of Loss - Intangible Assets [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Intangible Assets (Details) - Schedule of Amortization in Consolidated Statement of Loss [Line Items]
General and administrative expenses	$ 52,160	$ 127,764	$ 207,318
Research and development costs	234,334	129,300	256,466
Amortization of intangible assets	$ 286,494	$ 257,064	$ 463,784

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020
Schedule Of Accounts Payable And Accrued Liabilities [Abstract]
Trade payables and accrued liabilities		$ 6,466,196	$ 3,626,462
Salaries and fringe benefits		5,757,652	6,584,878
Interest payable on credit facility		221,247	353,014
Deferred revenue (note 6)		1,104,229	311,516	$ 5,845	$ 100,271
Others		21,581	112,492
Total	$ 14,468,848	$ 13,570,905	$ 10,988,362

Provisions (Details) - Schedule

Provisions (Details) - Schedule of Changes in Provisions - CAD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Schedule of Changes in Provisions [Abstract]
Balance	$ 878,144
Balance		878,144
New provisions		1,652,216
Revision of estimations	(8,736)	(287,021)
Provisions utilized	$ (869,408)	$ (487,051)

Long-Term Debt (Details)

Long-Term Debt (Details)										1 Months Ended				3 Months Ended		9 Months Ended			12 Months Ended
	Dec. 21, 2023 CAD ($)	Oct. 27, 2023 CAD ($) shares	Oct. 27, 2023 USD ($) shares	Jun. 13, 2023 CAD ($) shares	Jun. 13, 2023 USD ($) shares	Jun. 12, 2023 USD ($)	Jun. 06, 2023 CAD ($)	Jun. 06, 2023 USD ($)	Jan. 23, 2020 CAD ($)	Aug. 31, 2023 shares	Jul. 31, 2023 CAD ($) shares	Jul. 31, 2023 USD ($) shares	Jun. 30, 2023 shares	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2023 CAD ($)	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 CAD ($) shares	Sep. 30, 2021 CAD ($) $ / shares shares	Sep. 30, 2023 $ / shares	Jul. 31, 2023 USD ($)	Jun. 13, 2023 USD ($) $ / shares
Long-Term Debt (Details) [Line Items]
Aggregate principal amount (in Dollars)						$ 43,000,000
Investors paid				$ 28,957,266															$ 529,047					$ 340,530
Interest rate		28.01%	28.01%	12%							33.90%			15.87%		15.87%			17.60%					33.90%	12%
Warrants to purchase an equivalent (in Shares) | shares				595,650	595,650
Price per share (in Dollars per share) | $ / shares																			$ 0.0001
Conversion price (in Dollars per share) | $ / shares														$ 11.17		$ 11.17			$ 10
Convertible note				$ 0.01	$ 60,000,000
Initial recognition		$ 5,617,611		28,957,266
Amortised cost at a carrying value			$ 1,873,523		7,485,064							$ 119,998					$ 14,952,605
Transaction costs		$ 48,743		$ 92,583
Initially recognised			$ 694,758		$ 528,363						$ 12,197					$ 3,985,230
Warrants to acquire (in Shares) | shares		24,322	24,322	595,650	595,650						9,354	9,354
Recognised at fair value			$ 1,260,107		$ 13,646,573							$ 211,285
Recognised as a reduction																			$ 92,583
Recognized in net loss																			$ 171,940
Warrants exercised (in Shares) | shares										9,354			595,650			8,553,434	8,553,434
Conversion option (in Dollars per share) | $ / shares																				$ 1.75
Warrants (in Dollars per share) | $ / shares																							$ 22.6
Contracted a term loan									$ 30,000,000
Percentage of bearing interest									10%										9%	9%
New instrument																			$ 30,000,000
Floating interest rate																			30,000,000
Transaction costs															$ (719,100)	$ (2,407,977)		$ (1,589,703)	$ (3,506,630)
Accelerated reimbursement (in Dollars per share) | $ / shares																				$ 15,000,000
Percentage of net cash proceeds																			25%	25%
sale of equity securities (in Dollars)																				$ 43,000,000
Description credit facility																			(i) $2.5 million through completion of the Business Combination, (ii) $10 million from completion of the Business Combination through October 31, 2024, (iii) $7.5 million from November 1, 2024 through December 31, 2024, (iv) $5.0 million from January 1, 2025 through September 30, 2025, and (iv) $3.5 million at all times thereafter. As at September 30, this financial covenant was respected.	(i) $2.5 million through completion of the Business Combination, (ii) $10 million from completion of the Business Combination through October 31, 2024, (iii) $7.5 million from November 1, 2024 through December 31, 2024, (iv) $5.0 million from January 1, 2025 through September 30, 2025, and (iv) $3.5 million at all times thereafter. As at September 30, this financial covenant was respected.
Credit facility																			$ 30,000,000		30,000,000
Non-interest-bearing loan agreement									$ 19,800,000
Percentage of incurred expenses									26.65%
Warrant issued (in Shares) | shares																			605,004	605,004
Lender strike price (in Dollars per share) | $ / shares																						$ 138.68
Percentage of warrant																						10%
Warrant strike price																						$ 19,262,586
Derivative warrant liability														670,703		670,703			$ 670,703		670,703	670,703
Interest free loan																			12%	12%
Existing loan																			$ 11,315,767
Term loan																			$ 6,983,592
Discount rate																			33.65%
carrying value existing loan and the new loan																			$ 4,332,175
Loans totalling														$ 1,643,714		1,643,714			6,250,000
Related loan							$ 1,739,750
Settled								$ 100,000
Net gain							1,605,561									$ 11,734			213,333		$ 55,852
Net carrying amount							1,424,196												$ 7,975,234
Amendments to the credit facility, description																(i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE-SPAC date and from $10,000,000 to $5,000,000 at all times after the DE-SPAC date and (iv) to increase the aggregate principal amount of the PIPE financing to a minimum of $44,000,000.	(i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE-SPAC date and from $10,000,000 to $5,000,000 at all times after the DE-SPAC date and (iv) to increase the aggregate principal amount of the PIPE financing to a minimum of $44,000,000.
Common shares issued (in Shares) | shares														198,684		198,684			167,610		167,610	124,793
Tranche B-2 [Member]
Long-Term Debt (Details) [Line Items]
Recognised at fair value	$ 23,888,643
PIPE Investors [Member]
Long-Term Debt (Details) [Line Items]
Price per share (in Dollars per share) | $ / shares																									$ 0.01
Business Combination and Subscription Agreement [Member]
Long-Term Debt (Details) [Line Items]
Interest rate				33.90%																					33.90%
PIPE [Member]
Long-Term Debt (Details) [Line Items]
Investors paid											$ 449,159														$ 21,660,000
Conversion price (in Dollars per share) | $ / shares																									$ 10
Amortised cost at a carrying value		$ (2,596,141)		$ (9,982,830)							158,277					$ 19,903,413
Transaction costs																297,833
Black-Scholes Valuation Model [Member]
Long-Term Debt (Details) [Line Items]
Initially recognised		(962,726)		(704,677)								$ 9,247					$ 2,933,937
Recognised at fair value		$ (2,059,081)		$ (18,269,759)							$ 278,685
Credit facility [Member]
Long-Term Debt (Details) [Line Items]
Percentage of bearing interest									10.50%
Transaction costs																			$ 1,412,286
Components Business Unit [Member]
Long-Term Debt (Details) [Line Items]
Percentage of net cash proceeds																			100%	100%
US [Member]
Long-Term Debt (Details) [Line Items]
Percentage of bearing interest									6.05%
Loan [Member]
Long-Term Debt (Details) [Line Items]
Settled							$ 134,189
D-1 Preferred Shares [Member]
Long-Term Debt (Details) [Line Items]
Warrants to acquire (in Shares) | shares		24,322	24,322	595,650	595,650						9,354	9,354
Amendments to the Credit Facility [Member]
Long-Term Debt (Details) [Line Items]
Derivative warrant liability														$ 1,643,714		$ 1,643,714
Common shares issued (in Shares) | shares														250,000		250,000
Warrants [Member]
Long-Term Debt (Details) [Line Items]
Warrant issued (in Shares) | shares																						13,890

Long-Term Debt (Details) - Sche

Long-Term Debt (Details) - Schedule of Maturities and Weighted Average Interest Rates - CAD ($)	9 Months Ended				12 Months Ended
	Jun. 30, 2024		Sep. 30, 2023		Sep. 30, 2023		Sep. 30, 2022
Schedule of Maturities and Weighted Average Interest Rates [Line Items]
Convertible loan (a), Final maturity	2028 years	[1]			2028 years
Convertible loan (a), Weighted average effective interest rate	23.27%	[1]			33.65%
Convertible loan (a), Balance	$ 39,566,409	[1]	$ 11,258,950	[1]	$ 11,258,950
Credit facility (b), Final maturity	2026 years	[2]			2026 years
Credit facility (b), Weighted average effective interest rate	20.11%	[2]			17.58%
Credit facility (b), Balance	$ 28,250,007	[2]	28,747,705	[2]	$ 28,747,705	[2]	30,000,000
Term loan (c), Final maturity					2030 years
Term loan (c), Weighted average effective interest rate					33.65%
Term loan (c), Balance	$ 9,895,641		7,718,928		$ 7,718,928		10,034,513
Other loan (e), Final maturity	2030 years				2023 years
Other loan (e), Weighted average effective interest rate	33.65%
Other loan (e), Balance							1,582,780
Long-term debt, Weighted average effective interest rate	21.38%				23.96%
Long-term debt, Balance	$ 77,712,057		47,725,583		$ 47,725,583		41,617,293
Current portion of long-term debt, Balance							30,342,675
Long-term debt, Balance	$ 77,712,057		$ 47,725,583		$ 47,725,583		$ 11,274,618
[1]Convertible loan On June 12, 2023, concurrently with the execution of the BCA described in Note 3, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of at least US$43.0 million (the “PIPE Financing”).[2]Amendments to the Credit Facility A series of amendments were made to the Credit Facility on October 13, 2023, October 20, 2023, October 31, 2023 and December 8, 2023. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE-SPAC date and from $10,000,000 to $5,000,000 at all times after the DE-SPAC date and (iv) to increase the aggregate principal amount of the PIPE financing to a minimum of $44,000,000.

Long-Term Debt (Details) - Sc_2

Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model - $ / shares	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Warrants [member]
Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share (in Dollars per share)	$ 61.09	$ 1.67
Exercise price (in Dollars per share)	$ 0.01	$ 10
Risk-free interest rate	4.89%	4%
Expected volatility	60%	60%
Expected life	14 days	5 years
Dividend yield	0%	0%
Conversion Option [member]
Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share (in Dollars per share)	$ 4.74	$ 22.92
Exercise price (in Dollars per share)	$ 10	$ 0.01
Risk-free interest rate	4.05%	5%
Expected volatility	60%	60%
Expected life	5 years	14 days
Dividend yield	0%	0%

Government Grant Liabilities (D

Government Grant Liabilities (Details) ₪ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 CAD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 ILS (₪)
Government Grant Liabilities (Details) [Line Items]
Acquisition of grant total amount					$ 1,500,000
Repaid of royalties percentage					50.10%				50.10%	50.10%
Effective interest rate percentage					30.30%				30.30%	30.30%
Accretion loss					$ 74,335
Accretion gain						$ 78,567
Government grant liability	$ 575,833		$ 575,833		1,468,296	1,409,694
Research and Development	$ 1,855,937	$ 1,516,343	$ 6,686,031	$ 10,115,381	12,719,093	$ 22,057,911		$ 11,226,737
Royalty percentage						5%	5%
Binational Industrial Research and Development Foundation [Member]
Government Grant Liabilities (Details) [Line Items]
Government grant liability					568,807				$ 420,715
Research and Development						$ 430,588	$ 315,035
Israeli Innovation Authority [Member]
Government Grant Liabilities (Details) [Line Items]
Government grant liability					$ 420,000
Acquisition of grant total amount | ₪										₪ 4
Repaid of royalties percentage					3%				3%	3%

Government Grant Liabilities _2

Government Grant Liabilities (Details) - Schedule of Government Grant Liabilities - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Government Grant Liabilities [Abstract]
Balance, beginning of year				$ 1,409,694	$ 1,409,694	$ 1,159,487	$ 420,000
Grants received						178,856	191,902
Accretion interest expense					323,250	384,985	157,202
Loss (gain) on remeasurement due to changes in forecasts					(248,915)	(463,552)	410,740
Foreign exchange loss (gain)	$ 504,900	$ (135,295)	$ 251,558	$ 119,022	(15,733)	149,918	(20,357)
Balance, end of year					1,468,296	1,409,694	1,159,487
Current					568,807
Non-current					$ 899,489	$ 1,409,694	$ 1,159,487

Capital Stock (Details)

Capital Stock (Details)									9 Months Ended			12 Months Ended
	Dec. 21, 2023 CAD ($) shares	Jul. 30, 2023 CAD ($) $ / shares shares	Jul. 30, 2023 USD ($) $ / shares	Jun. 30, 2023 CAD ($) $ / shares shares	Jun. 30, 2023 USD ($) $ / shares	Jan. 19, 2022 CAD ($) $ / shares shares	Nov. 01, 2021 CAD ($) $ / shares shares	Nov. 01, 2021 CAD ($) $ / shares shares	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 30, 2022 CAD ($) shares	Sep. 30, 2021 CAD ($) shares	Sep. 30, 2023 $ / shares shares	Jul. 30, 2023 $ / shares shares	Jun. 30, 2023 $ / shares shares	Jan. 19, 2022 $ / shares shares
Capital Stock (Details) [Line Items]
Percentage of voting rights												50.10%				50.10%
Cumulative preferential dividend percentage												5%	5%
Increase in cumulative preferential dividend percentage												12%				12%
Price per share | $ / shares												$ 0.0001
Description of liquidation event												(i) a merger, amalgamation, reorganization, recapitalization, consolidation or other transaction, other than a Qualified IPO, involving the Company and any other Person in which the Persons who were shareholders immediately prior to such merger, amalgamation, reorganization, recapitalization, consolidation or other transaction own less than fifty percent (50%) of the shares on an As-Converted Basis of the surviving or continuing entity after such merger, amalgamation, reorganization, recapitalization, consolidation or other transaction; (ii) the sale, exchange or transfer by the shareholders, in a single transaction or series of related transactions, of shares representing not less than fifty percent (50%) of the shares on an As-Converted Basis; (iii) the sale, lease, license, abandonment, transfer or other disposition of all or substantially all the assets of the Company, in a single transaction or related transactions, or the exclusive license of all or substantially all of the Company’s material intellectual property and technology that is approved by the Board and by holders of at least sixty percent (60%) of the outstanding common shares calculated on an As-Converted Basis; or (iv) a dissolution or a voluntary or involuntary winding up or liquidation of the Company or any other distribution, in whole or in part, of the property or assets of the Company to its Shareholders that is approved by the Board and by holders of at least fifty percent (50%) of the outstanding common shares calculated on an As-Converted Basis. Notwithstanding anything to the contrary herein, the following situation would also be considered as a Liquidation Event for the purpose hereof, a transaction or series of related transactions that results in an existing shareholder increasing its ownership of shares to more than fifty percent (50%) of the common shares on an As-Converted Basis	(i) a merger, amalgamation, reorganization, recapitalization, consolidation or other transaction, other than a Qualified IPO, involving the Company and any other Person in which the Persons who were shareholders immediately prior to such merger, amalgamation, reorganization, recapitalization, consolidation or other transaction own less than fifty percent (50%) of the shares on an As-Converted Basis of the surviving or continuing entity after such merger, amalgamation, reorganization, recapitalization, consolidation or other transaction; (ii) the sale, exchange or transfer by the shareholders, in a single transaction or series of related transactions, of shares representing not less than fifty percent (50%) of the shares on an As-Converted Basis; (iii) the sale, lease, license, abandonment, transfer or other disposition of all or substantially all the assets of the Company, in a single transaction or related transactions, or the exclusive license of all or substantially all of the Company’s material intellectual property and technology that is approved by the Board and by holders of at least sixty percent (60%) of the outstanding common shares calculated on an As-Converted Basis; or (iv) a dissolution or a voluntary or involuntary winding up or liquidation of the Company or any other distribution, in whole or in part, of the property or assets of the Company to its Shareholders that is approved by the Board and by holders of at least fifty percent (50%) of the outstanding common shares calculated on an As-Converted Basis. Notwithstanding anything to the contrary herein, the following situation would also be considered as a Liquidation Event for the purpose hereof, a transaction or series of related transactions that results in an existing shareholder increasing its ownership of shares to more than fifty percent (50%) of the common shares on an As-Converted Basis
Aggregate pre-money equity value (in Dollars) | $													$ 900,000,000
Offering commission and expenses (in Dollars) | $													$ 50,000,000
Preferred shares									198,684	198,684		167,610		167,610	124,793	167,610
Aggregate purchase price amount (in Dollars) | $							$ 3,703,920		$ 57,724
Share issuance costs incurred amount (in Dollars) | $							6,093,492		$ 521,124		$ 18,277,628	$ 18,556,436		$ 145,235,091
Other long-term assets (in Dollars) | $							$ 571,116	$ 571,116
Exercise price | $														9,221	$ 25,809
Business Combination, Description									(i) 28,770,930 Common Shares outstanding; (ii) 2,031,250 Class A Non-Voting Special Shares outstanding, (iii) 999,963 Class B Non-Voting Special Shares outstanding, (iv) 999,963 Class C Non-Voting Special Shares outstanding, (v) 999,963 Class D Non-Voting Special Shares outstanding, (vi) 999,963 Class E Non-Voting Special Shares outstanding, (vii) 999,963 Class F Non-Voting Special Shares outstanding, and (viii) no preferred shares outstanding.
Shares issued									163,363
Standby equity purchase agreement term									3 years
Commitment amount (in Dollars) | $									$ 50	$ 50
Additional Shares Issued									3,333
Exercise of call option, description									(i) non-controlling interests of $9,508,328 and (ii) the related other component of equity of $2,431,688 were reversed leading to a reduction of deficit of $7,134,364.
Speacial shares									2,031,250
Speacial Shares Value (in Dollars) | $									$ 10,115,625
Weighted average price (in Dollars per share) | (per share)										$ 16		$ 30.66
Trading days									20
Common shares									682,685
Bottom of range [member]
Capital Stock (Details) [Line Items]
Equity Transaction interest percentage									60%
Earnout Non-Voting Special Shares | (per share)									$ 3.78	2.84
Top of range [member]
Capital Stock (Details) [Line Items]
Equity Transaction interest percentage									100%
Earnout Non-Voting Special Shares | (per share)									$ 5.22	$ 3.93
LeddarTech Shareholders [Member]
Capital Stock (Details) [Line Items]
Issued shares	4,999,815
Aggregate fair value (in Dollars) | $	$ 22,960,000
Class D-1 Preferred Shares [Member]
Capital Stock (Details) [Line Items]
Price per share | (per share)		$ 29.81		$ 30.69		$ 122.74					$ 30.69					$ 5.5	$ 22.6	$ 22.92	$ 96.72
Preferred shares		9,354		595,650		109,102	635,005	635,005			595,650						9,354	595,650	109,102
Purchase price | (per share)		$ 278,808	$ 211,379	$ 18,277,628	$ 13,652,530		$ 118.97	$ 96.72
Aggregate purchase price amount (in Dollars) | $						$ 13,390,997	$ 75,548,925
Share issuance costs incurred amount (in Dollars) | $						$ 572,245
Exercise price		$ 123	$ 94	$ 7,869	$ 5,957
Class M Series 2017 [Member]
Capital Stock (Details) [Line Items]
Price per share | $ / shares																45.2
Class M Series 2020 [Member]
Capital Stock (Details) [Line Items]
Price per share | $ / shares																$ 102.5
Class A Non-Voting Special Shares [Member] | Weighted Average Price One [Member]
Capital Stock (Details) [Line Items]
Weighted average price (in Dollars per share) | $ / shares									12
Class A Non-Voting Special Shares [Member] | Weighted Average Price Two [Member]
Capital Stock (Details) [Line Items]
Weighted average price (in Dollars per share) | $ / shares									14
Class A Non-Voting Special Shares [Member] | Weighted Average Price Three [Member]
Capital Stock (Details) [Line Items]
Weighted average price (in Dollars per share) | $ / shares									$ 16
Class B Non-Voting Special Shares [Member]
Capital Stock (Details) [Line Items]
Common shares									999,963
Common Shares description									if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $12.00; or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $12.00 per Common Share
Class C Non-Voting Special Shares [Member]
Capital Stock (Details) [Line Items]
Common shares									999,963
Common Shares description									if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $14.00 or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $14.00 per Common Share
Class D Non-Voting Special Shares [Member]
Capital Stock (Details) [Line Items]
Common shares									999,963
Common Shares description									if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $16.00 or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $16.00 per Common Share
Class E Non-Voting Special Shares [Member]
Capital Stock (Details) [Line Items]
Common shares									999,963
Common Shares description									if (y) the Company enters into its first customer contract with an OEM (or with a Tier-1 who has a contract with an OEM and meets the same conditions) that represents a design win for the Company for an OEM series production vehicle that will create at least 150,000 units a year in volume for its fusion and perception products or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $10.00 per Common Share
Class F Non-Voting Special Shares [Member]
Capital Stock (Details) [Line Items]
Common shares									999,963
Common Shares description									if (y) the Company (i) sends out its first undisputed invoice for payment for product delivery for OEM installation against a contract with an OEM (or with a Tier-1 who has a contract with an OEM) needing in excess of 150,000 units a year in volume for its fusion and perception products and (ii) appropriately books that invoice as revenue in accordance with IFRS requirements or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $10.00 per Common Share
Ordinary shares [member]
Capital Stock (Details) [Line Items]
Share issuance costs incurred amount (in Dollars) | $									$ 523,211		$ 18,277,628	$ 18,556,436		$ 145,235,091
Shares issued									682,685
Shares of common stock.									500,000
Commitment fee amount									0.75%

Capital Stock (Details) - Sched

Capital Stock (Details) - Schedule of Issued and Paid - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued	36,484,680	6,749,002	6,143,998
Paid amount	$ 545,690,309	$ 452,246,204	$ 433,689,768
Common shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued	29,453,615	167,610	167,610
Paid amount	$ 512,614,684	$ 9,894,326	$ 9,894,326
Class A preferred shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued		1,230,291	1,230,291
Paid amount		$ 79,056,406	$ 79,056,406
Class B preferred shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued		1,296,922	1,296,922
Paid amount		$ 82,626,031	$ 82,626,031
Class C preferred shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued		2,069,741	2,069,741
Paid amount		$ 116,877,914	$ 116,877,914
Class D-1 preferred shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued		1,349,111	744,107
Paid amount		$ 100,830,621	$ 82,274,185
Class D-2 preferred shares [Member]
Capital Stock (Details) - Schedule of Issued and Paid [Line Items]
Number issued		635,327	635,327
Paid amount		$ 62,960,906	$ 62,960,906

Capital Stock (Details) - Sch_2

Capital Stock (Details) - Schedule of Common Share Activity - CAD ($)	12 Months Ended
	Sep. 30, 2022	Jun. 30, 2024	Sep. 30, 2023
Schedule of Common Share Activity [Abstract]
Common shares Beginning	124,793
Common shares Beginning	$ 7,664,466
Shares issued related to Vayavision acquisition	42,594
Shares issued related to Vayavision acquisition	$ 2,215,739
Shares issued related to option exercises	223
Shares issued related to option exercises	$ 14,121
Common shares Ending	167,610
Common shares Ending	$ 9,894,326
Common shares as at September 30, 2023	167,610	198,684	167,610
Common shares as at September 30, 2023	$ 9,894,326		$ 9,894,326

Warrant Liability (Details)

Warrant Liability (Details)	9 Months Ended	12 Months Ended
	Jun. 30, 2024 $ / shares $ / shares shares	Sep. 30, 2023 $ / shares shares
Warrant Liability (Details) [Line Items]
Warrants issued and exercised | shares		605,004
Weighted average exercise price | (per share)	$ 16	$ 30.66
Exercise price per warrant | $ / shares	$ 11.17	$ 10
Warrant exercised | shares
Common shares | shares		855,440
Trading Days	30 years
Warrants [member]
Warrant Liability (Details) [Line Items]
Common shares | shares	1
Trading Days	20 years
Public Warrant [Member]
Warrant Liability (Details) [Line Items]
Weighted average exercise price | $ / shares	$ 12
Private Warrant [Member]
Warrant Liability (Details) [Line Items]
Weighted average exercise price | $ / shares	$ 14
Class C Ordinary Shares [Member]
Warrant Liability (Details) [Line Items]
Exercise price per warrant | $ / shares		$ 138.68

Warrant Liability (Details) - S

Warrant Liability (Details) - Schedule of Warrants Activity - Warrants activity [Member] - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Warrant Liability (Details) - Schedule of Warrants Activity [Line Items]
Number of stock options, Outstanding, beginning of year	13,890	13,890
Weighted average exercise price Outstanding, beginning of year	$ 138.68	$ 138.68
Number Issued	605,004
Weighted average exercise price Issued	$ 30.66
Number Exercised	(605,004)
Weighted average exercise price Exercised	$ (30.66)
Number of stock options, Outstanding, end of year	13,890	13,890
Weighted average exercise price Outstanding, end of year	$ 138.68	$ 138.68
Number of stock options, Exercisable, end of year	13,890	13,890
Weighted average exercise price, Exercisable, end of year	$ 138.68	$ 138.68

Other Component of Equity (Deta

Other Component of Equity (Details)				9 Months Ended		12 Months Ended
	May 01, 2023 CAD ($)	May 01, 2023 USD ($)	Jul. 06, 2020 $ / shares	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2022 CAD ($)	Sep. 30, 2021 CAD ($)	Sep. 30, 2023 ₪ / shares
Other Components of Equity [Line Items]
Acquisition controlling interest			60%
Common shares (in Dollars per share) | $ / shares			$ 10.76
Cash based on a price per share | $ / shares						$ 0.0001
Share call and cash call options (in Shares) | shares						750,000
Fair value of purchase price						$ 2,431,688
Derivative financial asset
Fair value call options
Fee payable in exchange of a number of common shares (in Dollars)		$ 700,000
Transaction fee was recognized as transaction costs	$ (506,774)			$ 6,390,510	$ 1,753,734	$ 3,515,506	$ 4,917,057	$ 10,624,628
Previously Reported [Member]
Other Components of Equity [Line Items]
Transaction fee was recognized as transaction costs	$ (437,500)
Purchased call options [Member]
Other Components of Equity [Line Items]
Cash based on a price per share | (per share)			$ 0.026						₪ 0.01
Put options [Member]
Other Components of Equity [Line Items]
Acquisition controlling interest			40%
Vayavision Subject [Member]
Other Components of Equity [Line Items]
Share call and cash call options (in Shares) | shares						1,021,462

Stock-Based Compensation (Detai

Stock-Based Compensation (Details)					3 Months Ended	9 Months Ended		12 Months Ended
	May 01, 2023 CAD ($)	May 01, 2023 USD ($)	Jul. 06, 2022 shares	Jul. 06, 2020 CAD ($)	Jun. 30, 2024 CAD ($) shares	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2022 CAD ($) $ / shares shares	Sep. 30, 2021 CAD ($) $ / shares shares	Sep. 30, 2020 $ / shares
Stock-Based Compensation (Details) [Line Items]
Stock-based acceleration expense | $								$ 1,316,810
Issuance of shares					198,684	198,684		167,610	167,610	124,793
Weighted average fair value of stock options granted | $ / shares										$ 40.83
Exercise price | $ / shares
Common shares vested								750,000
Common shares transaction						1		250,000
Fair value of the option | $				$ 7,100,452		$ 117,246
Stock-based compensation expense. | $								$ 1,693,517	$ 603,051
Cumulative stock-based compensation expense			250,000
Reserve stock option | $								127,380	127,380
Gain on modification of stock options | $						5,985,250
Exchange of a number of common shares equivalent		$ 700,000				37,777	$ (394,519)	(394,515)	2,005,632
Transaction fee was recognized | $	$ (506,774)					$ 6,390,510	$ 1,753,734	$ 3,515,506	$ 4,917,057	$ 10,624,628
Equity to capital stock | $					$ 615,057
Equity to contributed surplus | $					$ 329,217
Shares available for issuance					5,000,000	5,000,000
Exercised and converted shares					67,125
Option Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Compensation expense | $						$ 729,438
RSU [Member]
Stock-Based Compensation (Details) [Line Items]
Compensation expense | $						1,730,154
PSU [Member]
Stock-Based Compensation (Details) [Line Items]
Compensation expense | $						546,741
M-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Issuance of shares									366,420	29,775
Exercise price | $ / shares								$ 0.001
C-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Issuance of shares									146,818	29,755
Class M Shares [Member] | M-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Exercise price | $ / shares								$ 0.001
Class M Shares [Member] | C-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Issuance of shares								250,000
Common Shares [Member] | C-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Issuance of shares								250,000
Class M Series [Member]
Stock-Based Compensation (Details) [Line Items]
Options granted | $								$ 5.5	$ 45.2	$ 102.5
Employee Stock Option Plan [Member]
Stock-Based Compensation (Details) [Line Items]
Share options expiration period								10 years
Granted options
Weighted average fair value of stock options granted | $ / shares									$ 20.57
Redeemable stock option liability | $						$ 6,102,496
Employee Stock Option Plan [Member] | M-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Weighted average fair value of stock options granted | $ / shares										$ 102.5
Number of options granted										29,755
Employee Stock Option Plan [Member] | C-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Weighted average fair value of stock options granted | $ / shares										$ 34.82
Number of options granted										29,755
M-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Granted options
Issuance of shares					18,647	18,647
Exercise price | $ / shares						$ 0.01
C-Options [Member]
Stock-Based Compensation (Details) [Line Items]
Granted options
MSOP III [Member]
Stock-Based Compensation (Details) [Line Items]
Exercise price | $ / shares								$ 102.5
MSOP II [Member]
Stock-Based Compensation (Details) [Line Items]
Exercise price | $ / shares								45.2
MSOP I [Member]
Stock-Based Compensation (Details) [Line Items]
Exercise price | $ / shares								$ 5.5

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Changes in the Number of Stock Options Outstanding	9 Months Ended	12 Months Ended
	Jun. 30, 2024 $ / shares	Sep. 30, 2023 $ / shares	Sep. 30, 2022 $ / shares
Schedule of Changes In The Number of Stock Options Outstanding [Abstract]
Number of stock options, Outstanding, beginning of year		1,268,360	1,057,913
Weighted average exercise price Outstanding, beginning of year		$ 58.64	$ 47.97
Number of stock options, Exercisable, end of year			759,740
Weighted average exercise price, Exercisable, end of year	$ 284		$ 35.41
Number of stock options, Granted	1,438,600		366,420
Weighted average exercise price, Granted	$ 284		$ 102.5
Number of stock options, Exercised			(223)
Weighted average exercise price, Exercised			$ 41.35
Number of stock options, Forfeited	(66,550)	(200,421)	(155,750)
Weighted average exercise price, Forfeited		$ 69.01	$ 87.29
Number of stock options, Cancelled		(1,067,939)
Weighted average exercise price, Cancelled		$ 56.69
Number of stock options, Outstanding, end of year	1,438,600		1,268,360
Weighted average exercise price Outstanding, end of year			$ 58.64

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		1,268,360
Weighted average remaining life (years), Outstanding options		6 years 6 months
Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		759,740
Weighted average remaining life (years), Outstanding options		5 years
$2.75 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		142,094
Weighted average remaining life (years), Outstanding options		2 years 1 month 6 days
$2.75 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		142,094
Weighted average remaining life (years), Outstanding options		2 years 1 month 6 days
$5.50 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		182,515
Weighted average remaining life (years), Outstanding options		2 years 10 months 24 days
$5.50 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		182,515
Weighted average remaining life (years), Outstanding options		2 years 10 months 24 days
$32.27 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year
Weighted average remaining life (years), Outstanding options
$32.27 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year
Weighted average remaining life (years), Outstanding options		0 years
$38.26 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		11,827
Weighted average remaining life (years), Outstanding options		8 years 2 months 12 days
$38.26 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		11,272
Weighted average remaining life (years), Outstanding options		8 years 2 months 12 days
$45.20 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		406,779
Weighted average remaining life (years), Outstanding options		6 years 4 months 24 days
$45.20 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		321,848
Weighted average remaining life (years), Outstanding options		6 years 4 months 24 days
$101.64 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		56,050
Weighted average remaining life (years), Outstanding options		8 years 2 months 12 days
$101.64 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		16,345
Weighted average remaining life (years), Outstanding options		8 years 2 months 12 days
$102.50 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		454,295
Weighted average remaining life (years), Outstanding options		9 years
$102.50 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		81,966
Weighted average remaining life (years), Outstanding options		8 years
$106.67 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		4,800
Weighted average remaining life (years), Outstanding options		8 years 8 months 12 days
$106.67 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		1,200
Weighted average remaining life (years), Outstanding options		8 years 8 months 12 days
$136.47 [Member] | Outstanding Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		10,000
Weighted average remaining life (years), Outstanding options		8 years 7 months 6 days
$136.47 [Member] | Exercisable Options [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year		2,500
Weighted average remaining life (years), Outstanding options		8 years 7 months 6 days

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of Weighted Average Fair Value of Stock Options Granted - Option contract [member] - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation (Details) - Schedule of Weighted Average Fair Value of Stock Options Granted [Line Items]
Fair value of the underlying share (in Dollars per share)		$ 72.88	$ 111.81
Exercise price (in Dollars per share)		$ 102.5	$ 99.22
Risk-free interest rate		2.20%	0.20%
Expected volatility		81%	45%
Expected life		2 years 4 months 28 days	3 years
Dividend yield		0%	0%

Stock-Based Compensation (Det_5

Stock-Based Compensation (Details) - Schedule of Changes in the Number of M-Options and C-Options Outstanding	12 Months Ended
	Sep. 30, 2023 $ / shares	Sep. 30, 2022 $ / shares	Sep. 30, 2021 $ / shares
M-Options [Member]
M-Options
Number of stock options, Outstanding, beginning of year	223,692	227,017	197,757
Weighted average exercise price Outstanding, beginning of year	$ 0.001	$ 0.001	$ 0.001
Number of stock options, Outstanding, end of year	223,692	223,692	227,017
Weighted average exercise price Outstanding, end of year	$ 0.001	$ 0.001	$ 0.001
Number of stock options, Exercisable, end of year
Weighted average exercise price, Exercisable, end of year
Number of stock options, Granted			29,755
Weighted average exercise price, Granted			$ 0.001
Number of stock options, Forfeited		(3,325)	(495)
Weighted average exercise price, Forfeited		$ 0.001	$ 0.001
C-Options [Member]
M-Options
Number of stock options, Outstanding, beginning of year	217,970	221,295	192,035
Weighted average exercise price Outstanding, beginning of year	$ 27.85	$ 28.87	$ 17.5
Number of stock options, Outstanding, end of year	217,970	217,970	221,295
Weighted average exercise price Outstanding, end of year	$ 27.85	$ 27.85	$ 28.87
Number of stock options, Exercisable, end of year
Weighted average exercise price, Exercisable, end of year
Number of stock options, Granted			29,755
Weighted average exercise price, Granted			$ 102.5
Number of stock options, Forfeited		(3,325)	(495)
Weighted average exercise price, Forfeited		$ 95.54	$ 102.5

Stock-Based Compensation (Det_6

Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life - Management Stock Option Plan [Member]	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year	217,970	217,970	221,295
Weighted average remaining life (years), Outstanding options	3 years 25 days	4 years 25 days	4 years 7 months 6 days
M-Options [Member] | $0.001 [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year	223,692	223,692	227,017
Weighted average remaining life (years), Outstanding options	2 years 10 months 24 days	3 years 10 months 24 days	4 years 9 months 21 days
C-Options [Member] | $5.50 [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year	133,975	133,975	133,975
Weighted average remaining life (years), Outstanding options	1 year 9 months 21 days	2 years 9 months 21 days	3 years 3 days
C-Options [Member] | $45.20 [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year	57,161	57,161	57,565
Weighted average remaining life (years), Outstanding options	4 years 1 month 6 days	5 years 1 month 6 days	6 years 3 days
C-Options [Member] | $102.50 [Member]
Stock-Based Compensation (Details) - Schedule of Options Weighted Average Remaining Life [Line Items]
Number of stock options, Outstanding, beginning of year	26,834	26,834	29,755
Weighted average remaining life (years), Outstanding options	7 years 2 months 19 days	8 years 2 months 19 days	9 years 3 days

Stock-Based Compensation (Det_7

Stock-Based Compensation (Details) - Schedule of Weighted Average Fair Value of Stock Options Granted - Management Stock Option Plan [Member] - C-Options [Member] - Option pricing model [member] - $ / shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
C-Options
Weighted average fair value of the underlying share (in Dollars per share)			$ 106.26
Exercise price (in Dollars per share)			$ 102.5
Risk-free interest rate			0.20%
Expected volatility			45%
Expected life			3 years
Dividend yield			0%

Stock-Based Compensation (Det_8

Stock-Based Compensation (Details) - Schedule of Reconciles the Redeemable Stock Options - Redeemable Stock Options [Member]	12 Months Ended
	Sep. 30, 2023 CAD ($) $ / shares	Sep. 30, 2022 CAD ($) $ / shares
Stock-Based Compensation (Details) - Schedule of Reconciles the Redeemable Stock Options [Line Items]
Number of stock options	223,692	223,692
Total fair value of stock options	$ 6,102,496	$ 6,102,496
Class M Series 2014 [Member]
Stock-Based Compensation (Details) - Schedule of Reconciles the Redeemable Stock Options [Line Items]
Number of stock options	139,697	139,697
Weighted average fair value of stock options | $ / shares	$ 5.5	$ 5.5
Total fair value of stock options	$ 768,334	$ 768,334
Class M Series 2017 [Member]
Stock-Based Compensation (Details) - Schedule of Reconciles the Redeemable Stock Options [Line Items]
Number of stock options	57,161	57,161
Weighted average fair value of stock options | $ / shares	$ 45.2	$ 45.2
Total fair value of stock options	$ 2,583,677	$ 2,583,677
Class M Series 2020 [Member]
Stock-Based Compensation (Details) - Schedule of Reconciles the Redeemable Stock Options [Line Items]
Number of stock options	26,834	26,834
Weighted average fair value of stock options | $ / shares	$ 102.5	$ 102.5
Total fair value of stock options	$ 2,750,485	$ 2,750,485

Stock-Based Compensation (Det_9

Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses	$ 2,436,974	$ 4,272,673	$ 12,193,618
ESOP, equity-settled [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses	2,474,955	3,223,540	6,139,661
C-Options, equity-settled [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses			703,463
Vayavision call option, equity-settled [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses	603,051	1,693,517	3,781,504
Reserve stock options movement [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses	3,078,006	4,917,057	10,624,628
M-Options, cash-settled [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses		(317,663)	3,027,513
Capitalized as development costs [Member]
Stock-Based Compensation (Details) - Schedule of Total Stock-based Compensation Expense [Line Items]
Total stock-based compensation expenses	$ (641,032)	$ (326,721)	$ (1,458,523)

Operating Expenses (Details) -

Operating Expenses (Details) - Schedule of Operating Expenses by Nature - As Restated [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Operating Expenses (Details) - Schedule of Operating Expenses by Nature [Line Items]
Employee benefit expenses	$ 23,250,847	$ 30,802,594	$ 17,290,669
Stock-based compensation	2,436,974	4,272,673	12,193,618
Research costs	624,866	2,074,830	2,732,403
Impairment loss related to intangible assets	5,791,439	38,207,503
Marketing expenses	2,950,052	917,223	756,199
Selling expenses	143,394	299,382	615,763
Depreciation of property and equipment	1,059,769	1,291,048	989,963
Product line management expenses	38,293	47,965	45,640
Recruitment fees	369,482	791,788	522,434
Professional fees	6,795,731	3,852,140	3,252,743
Other expenses	2,331,738	1,176,515	1,082,619
Subcontractor services	1,632,311	2,006,904	1,757,828
Travel expenses	527,826	482,358	34,253
Amortization of intangible assets	286,494	257,064	463,784
Insurance	371,791	373,311	448,777
Research and development tax credits	(225,609)	(70,191)	(237,364)
Depreciation expense on right of use assets	533,394	560,870	349,833
Business acquisition costs	3,506,630
Operating expenses	$ 52,425,422	$ 87,343,977	$ 42,299,162

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Net Loss - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Net Loss Abstract
Loss attributable to equity holders of the parent	$ (7,454,641)	$ (3,875,384)	$ (85,015,621)	$ (36,562,257)	$ (47,992,097)	$ (69,318,848)	$ (46,959,038)
Weighted average number of common shares basic	29,453,615	167,610	29,453,615	167,610	167,610	134,913	64,946
Weighted average number of common shares diluted	29,453,615	167,610	29,453,615	167,610	167,610	134,913	64,946
Basic loss per common share	$ (0.25)	$ (23.12)	$ (2.89)	$ (218.14)	$ (286.33)	$ (513.8)	$ (723.05)
Diluted loss per common share	$ (0.25)	$ (23.12)	$ (2.89)	$ (218.14)	$ (286.33)	$ (513.8)	$ (723.05)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options - shares	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Outstanding employee stock option [Member]
Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	441,662	1,710,022
Convertible preferred stock [Member]
Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	6,581,392	5,976,388
Warrants [Member]
Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	13,890	13,890
Put and call options recognized as other component of equity [Member]
Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	94,931	94,931
Conversion options [Member]
Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	2,200,053

Additional Information Includ_3

Additional Information Included in the Consolidated Statement of Cash Flows (Details) - Schedule of Changes in Non-Cash Working Capital Items - As Restated [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Additional Information Included in the Consolidated Statement of Cash Flows (Details) - Schedule of Changes in Non-Cash Working Capital Items [Line Items]
Trade receivable and other receivables	$ 96,806	$ (2,219,607)	$ (896,440)
Government assistance and R&D tax credits receivable	(205,042)	553,097	1,517,744
Inventories	(609,663)	(541,093)	272,309
Prepaid expenses	(273,497)	95,795	(178,516)
Accounts payable and accrued liabilities	2,534,308	1,720,000	2,784,731
Provisions	878,144
Net change in non-cash working capital items	$ 2,421,056	$ (391,808)	$ 3,499,828

Government Grants (Details)

Government Grants (Details) - CAD ($)	Sep. 30, 2023	Sep. 30, 2022
Government Grants [Abstract]
Property and equipment
Intangible assets	$ 524,694	$ 1,726,838

Government Grants (Details) - S

Government Grants (Details) - Schedule of Government Grants - CAD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Grant recognized in statement of loss [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Other grants	$ 377,080	$ 351,713	$ 95,619
Total grants	377,080	435,448	2,164,794
R&D tax credit	225,609	70,191	237,364
Total grants and R&D tax credits	602,689	505,639	2,402,158
Canada Emergency Wage Subsidy		83,735	876,434
Interest free loan			1,192,741
Grant recorded against carrying amount of intangible assets [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Other grants	268,460	917,104	485,037
Total grants	268,460	950,788	1,986,827
R&D tax credit	256,234	776,050	995,506
Total grants and R&D tax credits	524,694	1,726,838	2,982,333
Canada Emergency Wage Subsidy		33,684	391,886
Interest free loan			1,109,904
Grant [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Other grants	645,540	1,268,817	580,656
Total grants	645,540	1,386,236	4,151,621
R&D tax credit	481,843	846,241	1,232,870
Total grants and R&D tax credits	$ 1,127,383	2,232,477	5,384,491
Canada Emergency Wage Subsidy		$ 117,419	1,268,320
Interest free loan			$ 2,302,645

Finance Costs, Net (Details) -

Finance Costs, Net (Details) - Schedule of Finance Costs, Net - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Finance income
Interest income	$ (60,133)	$ (49,921)	$ (302,799)	$ (118,011)	$ (223,594)	$ (40,251)	$ (3,454)
Gain on debt modification (note 14c)		4,332,173		4,332,173	(4,332,173)
Gain on debt settlement (note 14e)		1,605,561		1,605,561	(1,605,561)
Premium and discount amortization
Total					(6,161,328)	(40,251)	(3,454)
Finance costs
Interest expense on term loan (note 14c)	786,524	481,978	2,184,047	1,397,158	2,016,587	1,830,360	1,225,861
Interest expense on lease liabilities (note 10)	71,359	81,934	237,537	319,294	401,229	551,291	303,390
Interest expense on credit facility (note 14b)	997,725	1,262,123	3,815,876	3,540,716	4,843,390	3,630,814	974,903
Interest expense on convertible notes (note 14a)					1,067,932
Interest expense on bridge loans (note 14d)		138,347		138,347	138,347
Interest expense on other loan (note 14e)		27,131		160,413	160,413	274,263	319,258
Issuance and modification costs of convertible loans			(9,645)			124,717	124,022
Transaction costs related to company refinancing (note 14a)					350,000
Net loss on debt extinguishments						454,092	458,593
Accretion and remeasurement of government grant liability (note 15)	70,391	74,115	198,033	353,293	74,335	(78,567)	567,942
Bank charges	9,926	6,096	33,808	47,346	64,166	91,840	81,261
Total	2,027,015	(3,997,418)	5,677,632	(1,815,429)	9,116,399	6,878,810	4,055,230
Loss (gain) on revaluation of instruments carried at fair value
Conversion option	(3,228,921)	(14,554)	(5,475,289)	(14,554)	21,100
Convertible loans						(6,089,300)	17,813,766
Credit facility						225,105	1,700,923
Derivative warrant liability							66,613
Contingent consideration payable						(1,265,043)	(5,700,260)
Total					21,100	(7,129,238)	13,881,042
Capitalized borrowing costs (note 11)	(2,566,151)	(590,429)	(6,436,722)	(2,183,943)	(3,898,829)	(6,994,197)	(6,304,340)
Foreign exchange loss (gain)	396,315	(141,391)	315,411	71,676	224,057	(2,749,505)	67,083
Finance costs, net	$ (2,876,593)	$ (4,147,267)	$ (557,915)	$ (1,710,961)	$ (698,601)	$ (10,034,381)	$ 11,695,561

Income Taxes (Details)

Income Taxes (Details) - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Income Taxes (Details) [Line Items]
Deferred tax assets					$ 4,644,561	$ 4,839,145
Research and development costs	$ 1,855,937	$ 1,516,343	$ 6,686,031	$ 10,115,381	12,719,093	22,057,911	$ 11,226,737
Deferred income tax liability					2,334,066	$ 2,334,066
Federal Level [Member]
Income Taxes (Details) [Line Items]
Research and development costs					19,196,143
Provincial Level [Member]
Income Taxes (Details) [Line Items]
Research and development costs					$ 21,579,272

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Reconciliation of the Income Tax Provision - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Reconciliation of the Income Tax Provision [Abstract]
Loss before income taxes	$ (7,454,641)	$ (4,156,400)	$ (85,300,922)	$ (39,050,953)	$ (51,424,409)	$ (73,418,745)	$ (48,856,993)
Income taxes at the Canadian statutory tax rate of 26.50% (26.50% in 2022 and 26,50% in 2021)					(13,760,987)	(19,455,967)	(12,947,103)
Tax effect from:
Effect of differences in tax rates in other jurisdictions					903,064	659,121	497,913
Non-deductible items					574,922	8,131,886	1,980,532
Tax losses and deductible temporary differences for which no deferred income tax assets is recognized					11,436,187	10,696,915	10,643,020
Adjustment in respect of prior years					846,814	(31,954)	(172,895)
Other							(1,467)
Income tax expense (recovery)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of the Income Tax Provision (Parentheticals) - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Reconciliation of the Income Tax Provision [Abstract]
Income Taxes at the Canadian Statutory Tax Rate	$ 26.5	$ 26.5	$ 26.5

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Balance as at October 1, 2020 (As restated) [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees	$ 1,970,593	$ 358,581	$ 396,398
Provision and accruals	519,550	381,341	56,011
Research and development cost	4,700,695	5,361,422	3,165,108
Losses carried forward	43,648,546	31,951,781	22,783,934
Convertible loan		7,152,109	1,950,507
Lease liabilities	1,520,988	1,128,610	1,224,274
Government grant liability	140,547	96,044	48,926
Deferred income grants	120,573	120,573	9,950
Other debt discount	420,004	514,938	501,215
Total deferred tax assets	53,041,496	47,065,399	30,136,323
Property and equipment	(326,154)	(251,862)	(110,294)
Intangible assets	(5,036,692)	(11,535,305)	(5,573,931)
Right-of-use assets	(1,347,385)	(1,041,824)	(1,167,707)
Debt discount-Grant/warrants	(2,309,719)	(2,716,353)	(1,552,468)
Grant receivable	(38,156)		(854,888)
Conversion option liability
Total deferred tax liabilities	(9,058,106)	(15,545,344)	(9,259,288)
Net deferred tax assets (liabilities)	43,983,390	31,520,055	20,877,035
Unrecognized net deferred tax assets	(43,983,390)	(31,520,055)	(20,877,035)
Recognized net deferred tax (liabilities)
Credited (charged) to the statement of loss [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees	154,336
Provision and accruals	(453)
Research and development cost	660,343
Losses carried forward	12,030,648
Convertible loan	12,175
Lease liabilities	(596,044)
Government grant liability	11,527
Deferred income grants
Other debt discount	(420,004)
Total deferred tax assets	11,852,529
Property and equipment	273,159
Intangible assets	828,977
Right-of-use assets	602,045
Debt discount-Grant/warrants	(686,102)
Grant receivable	14,967
Conversion option liability	5,592
Total deferred tax liabilities	1,038,637
Net deferred tax assets (liabilities)	12,891,166
Unrecognized net deferred tax assets	(12,891,166)
Recognized net deferred tax (liabilities)
Credited (charged) to the shareholders’ equity [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees		1,766,420
Provision and accruals
Research and development cost
Losses carried forward
Convertible loan
Lease liabilities
Government grant liability
Deferred income grants
Other debt discount
Total deferred tax assets		1,766,420
Property and equipment
Intangible assets
Right-of-use assets
Debt discount-Grant/warrants
Grant receivable
Conversion option liability
Total deferred tax liabilities
Net deferred tax assets (liabilities)		1,766,420
Unrecognized net deferred tax assets		(1,766,420)
Recognized net deferred tax (liabilities)
Balance as at September 30, 2023 [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees	2,124,929
Provision and accruals	519,097
Research and development cost	5,361,039
Losses carried forward	55,679,194
Convertible loan	12,175
Lease liabilities	924,944
Government grant liability	152,074
Deferred income grants	120,573
Other debt discount
Total deferred tax assets	64,894,025
Property and equipment	(52,996)
Intangible assets	(4,207,715)
Right-of-use assets	(745,340)
Debt discount-Grant/warrants	(2,995,821)
Grant receivable	(23,189)
Conversion option liability	5,592
Total deferred tax liabilities	(8,019,469)
Net deferred tax assets (liabilities)	56,874,556
Unrecognized net deferred tax assets	(56,874,556)
Recognized net deferred tax (liabilities)
Credited (charged) in the statement of loss (As restated) [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees		(154,408)	(37,817)
Provision and accruals		138,209	325,330
Research and development cost		(660,727)	2,196,314
Losses carried forward		11,696,765	9,167,847
Convertible loan		(7,152,109)	5,201,602
Lease liabilities		392,378	(95,664)
Government grant liability		44,503	47,118
Deferred income grants			110,623
Other debt discount		(94,934)	13,723
Total deferred tax assets		4,209,677	16,929,076
Property and equipment		(74,292)	(141,568)
Intangible assets		6,498,613	(5,961,374)
Right-of-use assets		(305,561)	125,883
Debt discount-Grant/warrants		406,634	(1,163,885)
Grant receivable		(38,156)	854,888
Total deferred tax liabilities		6,487,238	(6,286,056)
Net deferred tax assets (liabilities)		10,696,915	10,643,020
Unrecognized net deferred tax assets		(10,696,915)	(10,643,020)
Recognized net deferred tax (liabilities)
Balance as at September 30, 2021 (As restated) [Member]
Income Taxes (Details) - Schedule of Deferred Income Tax Assets and Liabilities [Line Items]
Financing fees		1,970,593	358,581
Provision and accruals		519,550	381,341
Research and development cost		4,700,695	5,361,422
Losses carried forward		43,648,546	31,951,781
Convertible loan			7,152,109
Lease liabilities		1,520,988	1,128,610
Government grant liability		140,547	96,044
Deferred income grants		120,573	120,573
Other debt discount		420,004	514,938
Total deferred tax assets		53,041,496	47,065,399
Property and equipment		(326,154)	(251,862)
Intangible assets		(5,036,692)	(11,535,305)
Right-of-use assets		(1,347,385)	(1,041,824)
Debt discount-Grant/warrants		(2,309,719)	(2,716,353)
Grant receivable		(38,156)
Total deferred tax liabilities		(9,058,106)	(15,545,344)
Net deferred tax assets (liabilities)		43,983,390	31,520,055
Unrecognized net deferred tax assets		(43,983,390)	(31,520,055)
Recognized net deferred tax (liabilities)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Expiry of Operating Losses	12 Months Ended
	Sep. 30, 2023 CAD ($)
Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	$ 189,898,907
Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	188,776,063
USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	657,789
Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	33,393,753
2026 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	18,516
2026 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2026 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2026 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2027 Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	175,149
2027 Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	160,253
2027 Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2027 Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2028 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	896,504
2028 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	872,674
2028 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2028 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2029 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,101,838
2029 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,077,374
2029 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2029 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2030 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,365,399
2030 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,311,824
2030 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2030 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2031 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,303,130
2031 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,280,459
2031 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2031 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2032 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,375,780
2032 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,306,718
2032 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2032 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2033 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,482,936
2033 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,482,936
2033 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2033 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2034 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,266,503
2034 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,275,941
2034 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2034 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,408,474
2035 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,444,648
2035 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2036 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	885,475
2036 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	885,963
2036 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2036 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2038 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	15,542,450
2038 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	15,638,499
2038 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2038 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2039 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	22,974,686
2039 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	22,727,051
2039 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2039 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2040 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	28,727,803
2040 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	28,444,120
2040 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2040 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2041 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	33,860,655
2041 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	33,548,568
2041 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2041 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2042 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	29,975,342
2042 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	29,600,226
2042 [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2042 [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2043 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	39,538,267
2043 [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	39,718,809
Indefinite [Member] | Federal [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
Indefinite [Member] | Quebec [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
Indefinite [Member] | USA [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	657,789
Indefinite [Member] | Israel [Member]
Income Taxes (Details) - Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	$ 33,393,753

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated	12 Months Ended
	Sep. 30, 2023 CAD ($)
Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 6,181,448
2008 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,232
2008 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2025 years
2009 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,562
2009 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2026 years
2009 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,257
2009 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2027 years
2010 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 18,655
2010 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2028 years
2011 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 9,843
2011 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2029 years
2012 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 7,069
2012 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2030 years
2016 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 9,718
2016 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2034 years
2017 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal
2017 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2032 years
2017 One [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 51,182
2017 One [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2036 years
2017 Two [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 25,029
2017 Two [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2037 years
2018 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 480,243
2018 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2038 years
2019 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,134,507
2019 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2039 years
2020 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,389,834
2020 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2040 years
2021 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,243,043
2021 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2041 years
2022 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,359,218
2022 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2042 years
2023 [Member] | Federal [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 449,056
2023 [Member] | Year of expiry [Member]
Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2043 years

Related Party Transactions (Det

Related Party Transactions (Details)	Nov. 01, 2021 CAD ($)
Related party transactions [Abstract]
Non-cash transaction of related party	$ 3,703,920

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Compensation Awarded to Key Management - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Compensation Awarded to Key Management [Abstract]
Salaries and short-term employee benefits	$ 1,883,078	$ 2,050,590	$ 1,181,382
Stock-based compensation	850,271	1,134,006	2,628,320
Total	$ 2,733,349	$ 3,184,596	$ 3,809,702

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Transactions with Related Parties - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule of Transaction with Related Parties [Abstract]
Revenue – Services and products			$ 115,698
Purchases – Cost of sales			6,540
Loss (gain) on revaluation of convertible loans		$ (704,912)	$ 2,062,165

Capital Management (Details) -

Capital Management (Details) - Schedule of Policies and Processes for Managing Capital - Capital [Member] - CAD ($)	Sep. 30, 2023	Sep. 30, 2022
Capital Management (Details) - Schedule of Policies and Processes for Managing Capital [Line Items]
Credit facility	$ (28,747,705)
Term loan	(7,718,928)
Convertible notes	(11,258,950)
Other loan
Redeemable stock options	(6,102,496)
Government grant liabilities	(1,468,296)
Contingent consideration payable
Less: cash	5,056,040
Net debt	(50,240,335)
Equity (deficiency) attributable to owners of the capital stock of the parent	7,111,792
Equity total	$ (43,632,367)
As Restated (Note 2) [Member]
Capital Management (Details) - Schedule of Policies and Processes for Managing Capital [Line Items]
Credit facility		$ (30,000,000)
Term loan		(10,034,513)
Convertible notes
Other loan		(1,582,780)
Redeemable stock options		(6,102,496)
Government grant liabilities		(1,409,694)
Contingent consideration payable
Less: cash		32,025,899
Net debt		(17,103,584)
Equity (deficiency) attributable to owners of the capital stock of the parent		33,159,327
Equity total		$ 16,055,743

Financial Instruments (Details)

Financial Instruments (Details)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Financial Instruments [Line Items]
Credit risk	39%	51%
Appreciation of currencies percentage	5%
Exchange rate percentage	5%
Trade Accounts Receivable [Member]
Financial Instruments [Line Items]
Trade accounts receivable	69%	64%

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Instruments Carrying Amount - CAD ($)		Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Financial assets
Cash		$ 5,732,862	$ 5,056,040	$ 32,025,899
Accounts receivable	[1]		2,281,915	3,093,031
Call option
Current financial assets			7,337,955	35,118,930
Financial liabilities
Accounts payable and accrued liabilities	[2]		12,466,676	10,676,846
Credit facility			28,747,705	30,000,000
Term loan			7,718,928	10,034,513
Convertible notes			11,258,950
Conversion option			737,974
Government grant liabilities		$ 575,833	1,468,296	1,409,694
Other loan				1,582,780
Total			62,398,529	53,703,833
Current			13,773,457	41,019,521
Non-current			48,625,072	12,684,312
Amortized Cost [Member]
Financial assets
Cash			5,056,040	32,025,899
Accounts receivable	[1]		2,281,915	3,093,031
Call option
Current financial assets			7,337,955	35,118,930
Financial liabilities
Accounts payable and accrued liabilities	[2]		12,466,676	10,676,846
Credit facility			28,747,705	30,000,000
Term loan			7,718,928	10,034,513
Convertible notes			11,258,950
Conversion option
Government grant liabilities			1,468,296	1,409,694
Other loan				1,582,780
Total			61,660,555	53,703,833
Current			13,035,483	41,019,521
Non-current			48,625,072	12,684,312
FVTPL [Member]
Financial assets
Cash
Accounts receivable	[1]
Call option
Current financial assets
Financial liabilities
Accounts payable and accrued liabilities	[2]
Credit facility
Term loan
Convertible notes
Conversion option			737,974
Government grant liabilities
Other loan
Total			737,974
Current			737,974
Non-current
[1]Excluding commodity taxes receivable, as these amounts do not represent a contractual right to receive cash or another financial asset.[2]Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset.

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Financial Assets and Liabilities Measured at Fair Value - CAD ($)	Sep. 30, 2023	Sep. 30, 2022
Assets measured at fair value
Call option
Quoted prices in active market (level 1) [Member]
Assets measured at fair value
Call option
Significant observable inputs (level 2) [Member]
Assets measured at fair value
Call option
Significant unobservable inputs (level 3) [Member]
Assets measured at fair value
Call option

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Financial Liabilities - CAD ($)		Sep. 30, 2023	Sep. 30, 2022
Financial Instruments (Details) - Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities	[1]	$ 12,466,676	$ 10,676,846
Redeemable stock options		6,102,496	6,102,496
Credit facility		43,334,806	32,528,750
Convertible loan		39,610,854
Term loan		34,730,084	19,262,586
Government grant liabilities		1,778,664	1,409,694
Other loan			3,084,075
Total		138,023,580	73,064,447
Less than 1 year [Member]
Financial Instruments (Details) - Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities		12,466,676	10,676,846
Redeemable stock options
Credit facility		4,766,345	32,528,750
Convertible loan
Term loan
Government grant liabilities		568,807
Other loan			342,675
Total		17,801,828	43,548,271
1 to 5 years [Member]
Financial Instruments (Details) - Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities
Redeemable stock options		6,102,496	6,102,496
Credit facility		38,568,461
Convertible loan		39,610,854
Term loan		21,317,876	9,631,293
Government grant liabilities		1,209,857	1,409,694
Other loan			1,370,700
Total		106,809,544	18,514,183
More than 5 years [Member]
Financial Instruments (Details) - Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities
Redeemable stock options
Credit facility
Convertible loan
Term loan		13,412,208	9,631,293
Government grant liabilities
Other loan			1,370,700
Total		$ 13,412,208	$ 11,001,993
[1]Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset.

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Floating Rate Borrowings - Sep. 30, 2023	CAD ($)	USD ($)
Increase +200 in Basis Points [Member]
Financial Instruments (Details) - Schedule of Floating Rate Borrowings [Line Items]
Credit facility, convertible notes and term loan	$ 1,580,146	$ 200
Government grant liability	31,713	200
Decrease -200 in Basis Points [Member]
Financial Instruments (Details) - Schedule of Floating Rate Borrowings [Line Items]
Credit facility, convertible notes and term loan	(1,580,146)	(200)
Government grant liability	$ (30,148)	$ (200)

Financial Instruments (Detail_6

Financial Instruments (Details) - Schedule of Financial Instrument Increase (Decrease) of Net Loss - CAD ($)	12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
USD [Member]
Financial Instruments (Details) - Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Change in foreign exchange rate	5%
Increase (decrease) of net loss and deficit	$ 592,954	$ (828,626)
EUR [Member]
Financial Instruments (Details) - Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Increase (decrease) of net loss and deficit	(10,296)	(6,033)
NIS [Member]
Financial Instruments (Details) - Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Increase (decrease) of net loss and deficit	$ 171,980	$ 167,434

Commitments (Details) - Schedul

Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements	Sep. 30, 2023 CAD ($)
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	$ 241,671
2024 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	223,371
2025 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	18,300
2026 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total
License [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	127,412
License [Member] | 2024 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	122,422
License [Member] | 2025 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	4,990
License [Member] | 2026 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total
Telecommunications [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	114,259
Telecommunications [Member] | 2024 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	100,949
Telecommunications [Member] | 2025 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	13,310
Telecommunications [Member] | 2026 [Member]
Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total

Subsequent Events (Details)

Subsequent Events (Details)							3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 15, 2024 CAD ($)	Aug. 19, 2024 CAD ($)	Aug. 15, 2024 CAD ($)	Aug. 14, 2024 CAD ($)	Jul. 05, 2024 CAD ($)	Jun. 12, 2023 USD ($)	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2023 CAD ($)	Jun. 30, 2024 CAD ($) $ / shares shares	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($) $ / shares shares	Oct. 31, 2023 CAD ($)	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 CAD ($) shares	Sep. 30, 2021 shares
Subsequent Events [Line Items]
Amendments to the credit facility							$ 6,000,000		$ 6,000,000
Gain on lease modification							(1,819)		204,146
Non-controlling interests											$ (9,206,016)			$ (5,901,084)
Aggregate of principal amount						$ 44,000,000
Common shares issued (in Shares) | shares							198,684		198,684		167,610		167,610	167,610	124,793
PIPE investors											42.80%		42.80%
Conversion price | $ / shares							$ 11.17		$ 11.17		$ 10
Aggregate equity value											$ 200,000,000
Aggregate shares (in Shares) | shares											855,440		855,440
Ordinary shares, par value (in Dollars per share) | $ / shares											$ 0.0001
Prospector shares (in Shares) | shares							36,484,680		36,484,680		6,749,002		6,749,002	6,143,998
Common shares outstanding percentage											69.50%		69.50%
Weighted average price (in Dollars)													$ 12
Additional equity capital				$ 35
Unencumbered cash balance									$ 5,000,000
Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility												$ 1,500,000
Gain on lease modification											$ 159,263
Total penalties											259,229
Purchase price														$ 57,724
Non-controlling interests											9,508,328
Other component of equity											2,431,688
Reduction of deficit											$ 7,134,364
Aggregate of principal amount				9,000,000
Cash requirement				5,000,000
Equity investment	$ 1,000		$ 1,000,000
Gross proceeds amount	35,000,000
Company fee					$ 125,000
Unencumbered cash balance				250,000
Cash covenant		$ 250,000
Top of range [member] | Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility												10,000,000
Percentage of interest											100%
Gross proceeds amount	35,000,000
Short-Term [Member] | Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility												5,000,000
Percentage of interest											60%
Equity investment	5,000,000
Gross proceeds amount	$ 5
Tranche A [Member] | Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility		6,000,000										2,500,000
DE-SPAC [Member] | Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility												$ 0
Desjardins [Member]
Subsequent Events [Line Items]
Company fee									$ 75,000
Tranche B [Member] | Subsequent Events [Member]
Subsequent Events [Line Items]
Amendments to the credit facility		$ 3,000,000
DE-SPAC [Member]
Subsequent Events [Line Items]
Cash requirement				$ 250,000
PIPE Warrants [Member]
Subsequent Events [Line Items]
Aggregate shares (in Shares) | shares							1		1
Prospector shares (in Shares) | shares											965,749		965,749
Common Shares [Member]
Subsequent Events [Line Items]
Common Stock, Shares Outstanding											$ 20,000,000
Conversion price | $ / shares													$ 10
Weighted average price (in Dollars)													$ 14
Common Shares [Member] | PIPE Warrants [Member]
Subsequent Events [Line Items]
Common shares issued (in Shares) | shares											8,553,434		8,553,434
Weighted average price (in Dollars)													$ 16
Class A Ordinary Shares [Member]
Subsequent Events [Line Items]
PIPE investors											39%		39%
Conversion price | $ / shares											$ 10.93
Trust account											$ 9,300,000
Prospector shares (in Shares) | shares											1,338,616		1,338,616
Class A Ordinary Shares [Member] | Business Combination [Member]
Subsequent Events [Line Items]
Prospector shares (in Shares) | shares											1,338,616		1,338,616

Subsequent Events (Details) - S

Subsequent Events (Details) - Schedule of Fair Value of the Elements Transactions	Sep. 30, 2023 shares
Subsequent Events [Line Items]
Fair value of consideration transferred	65,372,812
Total fair value of assets acquired and liabilities assumed	6,233,240
Listing expense	59,139,572
Common Shares [Member]
Subsequent Events [Line Items]
Fair value of consideration transferred	55,257,187
Class A Non-Voting Special Shares [Member]
Subsequent Events [Line Items]
Fair value of consideration transferred	10,115,625
Cash [Member]
Subsequent Events [Line Items]
Total fair value of assets acquired and liabilities assumed	19,477,645
Accounts payable and accrued liabilities [Member]
Subsequent Events [Line Items]
Total fair value of assets acquired and liabilities assumed	(11,497,830)
Warrant Liability [Member]
Subsequent Events [Line Items]
Total fair value of assets acquired and liabilities assumed	(1,746,575)	[1]
[1]Warrant liability includes Public Warrants, Private Warrants and Vesting Sponsor Warrants.

Subsequent Events (Details) -_2

Subsequent Events (Details) - Schedule of Fair Value of the Elements Transactions (Parentheticals)	Sep. 30, 2023 shares
Common Shares [Member]
Subsequent Events [Line Items]
Fair value of reconciles consideration transferred	8,770,982
Class A Non-Voting Special Shares [Member]
Subsequent Events [Line Items]
Fair value of reconciles consideration transferred	2,031,250

Reporting Entity, Nature of O_3

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2021 CAD ($)	Sep. 30, 2020 CAD ($)
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Number of operating segment			1
Accumulated deficit	$ (563,291,862)		$ (563,291,862)		$ (480,333,695)	$ (432,341,598)
Net loss	(7,454,641)	$ (4,156,400)	(85,317,933)	$ (39,050,953)	(51,424,409)	(73,418,745)	$ (48,856,993)
Operating activities			(36,317,356)	(26,179,037)	(36,651,124)	(38,126,897)	(20,789,347)
Investing activities			(8,684,889)	(9,157,341)	(11,172,500)	(12,000,742)	(16,505,990)
Cash balance	5,732,862	$ 18,289,703	5,732,862	$ 18,289,703	5,056,040	$ 32,025,899	$ 6,200,316	$ 1,756,985
Outstanding credit facility	$ 30,000,000		$ 30,000,000		$ 30,000,000
Maturity date			Jan. 31, 2026		Jan. 31, 2026

Reporting Entity, Nature of O_4

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Subsidiaries		9 Months Ended	12 Months Ended
		Jun. 30, 2024	Sep. 30, 2023
Leddar Tech USA Inc [Member]
Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Subsidiaries [Line Items]
Place of incorporation and operation		U.S.
Proportion of ownership interest held by the Company		100%	100%
LeddarTech (Shenzhen) Sensing Technology Co., Ltd [Member]
Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Subsidiaries [Line Items]
Place of incorporation and operation		China
Proportion of ownership interest held by the Company		100%	100%
Vayavision Sensing, Ltd. (“Vayavision”) [Member]
Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Subsidiaries [Line Items]
Place of incorporation and operation	[1]	Israel
Proportion of ownership interest held by the Company	[1]	100%	60%
LeddarTech Germany GmbH [Member]
Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Subsidiaries [Line Items]
Place of incorporation and operation		Germany
Proportion of ownership interest held by the Company		100%	100%
[1]As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision (Note 9).

Acquisition of Prospector Cap_3

Acquisition of Prospector Capital Corp. (Details)	3 Months Ended		9 Months Ended				12 Months Ended
	Jun. 30, 2024 CAD ($)	Jun. 30, 2023 CAD ($)	Jun. 30, 2024 CAD ($)	Jun. 30, 2024 $ / shares	Jun. 30, 2024 ؋ / shares	Jun. 30, 2023 CAD ($)	Sep. 30, 2023 CAD ($) $ / shares	Sep. 30, 2022 CAD ($)	Sep. 30, 2021 CAD ($)
Acquisition of Prospector Capital Corp. (Details) [Line Items]
Vesting terms			7 years
Weighted average price | (per share)				$ 16			$ 30.66
Total transaction costs (in Dollars) | $		$ (719,100)	$ (2,407,977)			$ (1,589,703)	$ (3,506,630)
Weighted Average Price One [Member] | Class A Non-Voting Special Shares [Member]
Acquisition of Prospector Capital Corp. (Details) [Line Items]
Weighted average price					؋ 12
Weighted Average Price Two [Member] | Class A Non-Voting Special Shares [Member]
Acquisition of Prospector Capital Corp. (Details) [Line Items]
Weighted average price					14
Weighted Average Price Three [Member] | Class A Non-Voting Special Shares [Member]
Acquisition of Prospector Capital Corp. (Details) [Line Items]
Weighted average price					؋ 16
Public and Private Warrants [Member]
Acquisition of Prospector Capital Corp. (Details) [Line Items]
Total transaction costs (in Dollars) | $			$ 5,914,607

Acquisition of Prospector Cap_4

Acquisition of Prospector Capital Corp. (Details) - Schedule of Reconciles the Fair Value of Elements of the Transactions - Business Combinations [Member]	9 Months Ended
	Jun. 30, 2024 CAD ($) shares
Acquisition of Prospector Capital Corp. (Details) - Schedule of Reconciles the Fair Value of Elements of the Transactions [Line Items]
Fair value of consideration transferred common shares	$ 55,257,187
Fair value of consideration transferred class A Non-Voting Special Shares	10,115,625
Fair value of consideration transferred	65,372,812
Fair value of assets acquired and liabilities assumed
Cash	19,477,645
Accounts payable and accrued liabilities	(11,497,830)
Warrant liability	(1,746,575)	[1]
Net asset acquired	$ 6,233,240
Listing expense (in Shares) | shares	59,139,572
[1]Warrant liability includes Public Warrants, Private Warrants and Vesting Sponsor Warrants. See Note 7 for additional information.

Acquisition of Prospector Cap_5

Acquisition of Prospector Capital Corp. (Details) - Schedule of Reconciles the Fair Value of Elements of the Transactions (Parentheticals) - Business Combinations [Member]	9 Months Ended
	Jun. 30, 2024 shares
Acquisition of Prospector Capital Corp. (Details) - Schedule of Reconciles the Fair Value of Elements of the Transactions (Parentheticals) [Line Items]
Common shares	8,770,930
Class A Non-Voting Special Shares	2,031,250

Intangible Assets (Details) -_3

Intangible Assets (Details) - Schedule of Intangible Assets - CAD ($)		9 Months Ended		12 Months Ended
		Jun. 30, 2024		Sep. 30, 2023		Sep. 30, 2022		Sep. 30, 2021
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		$ 50,383,194		$ 75,528,950		$ 54,915,617		$ 34,256,724
Accumulated amortization and impairment, balance		4,545,086		40,767,761		2,078,321		1,389,664
Net book value
Net book value, balance		62,518,850		45,838,108		34,761,189		52,837,296
Additions		10,947,003		13,898,252		15,345,974		17,062,025
Borrowing costs		6,436,722	[1]	3,898,829	[2]	6,994,197		6,304,340
R&D tax credit (Note 13)		(266,746)		(256,234)		(776,050)		(995,506)
Grants (Note 13)		(13,713)
Cost, balance		67,486,460		50,383,194		75,528,950		54,915,617
Amortization		422,524		404,029		481,937		688,657
Accumulated amortization and impairment, balance		4,967,610		4,545,086		40,767,761		2,078,321
Patents [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		3,450,455
Accumulated amortization and impairment, balance		1,059,007
Net book value
Net book value, balance		2,535,881
Additions		434,774
Borrowing costs	[1]
R&D tax credit (Note 13)
Grants (Note 13)
Cost, balance		3,885,229		3,450,455
Amortization		290,341
Accumulated amortization and impairment, balance		1,349,348		1,059,007
Licenses [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		1,186,337		2,610,533		2,595,473
Accumulated amortization and impairment, balance		1,183,761		1,147,272		910,756
Net book value
Net book value, balance				2,576		1,463,261
Additions						15,060
Borrowing costs			[1]		[2]
R&D tax credit (Note 13)
Grants (Note 13)
Cost, balance		1,186,337		1,186,337		2,610,533		2,595,473
Amortization		2,576		36,489		236,516
Accumulated amortization and impairment, balance		1,186,337		1,183,761		1,147,272		910,756
Software [member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		575,719		575,719		494,149		457,382
Accumulated amortization and impairment, balance		520,998		476,003		399,808		269,323
Net book value
Net book value, balance		29,640		54,721				94,341
Additions								44,025
Borrowing costs			[1]		[2]
R&D tax credit (Note 13)
Grants (Note 13)
Cost, balance		575,719		575,719		575,719		494,149
Amortization		25,081		44,995				130,485
Accumulated amortization and impairment, balance		546,079		520,998		476,003		399,808
Development costs [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		45,075,873	[3],[4]	69,926,228	[3]	49,764,539
Accumulated amortization and impairment, balance		1,708,264	[3],[4]	38,278,286	[3]	28,374
Net book value
Net book value, balance		59,935,505	[4]	43,367,609	[3]	31,647,942	[5]
Additions		10,512,229	[4]	12,769,457	[3]	14,894,330	[6],[7]
Borrowing costs		6,436,722	[1],[4]	3,898,829	[2],[3]	6,994,197	[8]
R&D tax credit (Note 13)		(266,746)	[4]	(256,234)	[3]	(776,050)
Grants (Note 13)	[4]	(13,713)
Cost, balance		61,744,365	[4]	45,075,873	[3],[4]	69,926,228	[3]	49,764,539
Amortization		100,596	[4]	56,682	[3]	42,409
Accumulated amortization and impairment, balance		1,808,860	[4]	1,708,264	[3],[4]	38,278,286	[3]	28,374
Others [Member]
Intangible Assets (Details) - Schedule of Intangible Assets [Line Items]
Cost, balance		94,810		94,810		94,810		94,810
Accumulated amortization and impairment, balance		73,056		67,322		61,316		54,396
Net book value
Net book value, balance		17,824		21,754		27,488		33,494
Additions
Borrowing costs			[1]		[2]
R&D tax credit (Note 13)
Grants (Note 13)
Cost, balance		94,810		94,810		94,810		94,810
Amortization		3,930		5,734		6,006		6,920
Accumulated amortization and impairment, balance		$ 76,986		$ 73,056		$ 67,322		$ 61,316
[1]The capitalization rates used to determine the amount of general borrowing costs eligible for capitalization during the three and nine months ended June 30, 2024 were 17% and 12% respectively.[2]The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the year ended September 30, 2023 was 17%.[3]Including $43,267,013 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.[4]Including $56,215,716 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.[5]Including $31,560,716 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.[6]Amortization of $224,873 related to a specific license is capitalized in development costs as the licensed intellectual property and technology is used in development projects which are eligible for capitalization.[7]The additions to Development costs include an equity -settled IFRS 3, Business Combinations

Provisions (Details) - Schedu_2

Provisions (Details) - Schedule of Changes in Provisions - CAD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Schedule of Changes in Provisions [Abstract]
Balance	$ 878,144
Balance		878,144
Revision of estimations	(8,736)	(287,021)
Provisions utilized	$ (869,408)	$ (487,051)

Long-Term Debt (Details) - Sc_3

Long-Term Debt (Details) - Schedule of Maturities and Weighted Average Interest Rates - CAD ($)	9 Months Ended				12 Months Ended
	Jun. 30, 2024		Sep. 30, 2023		Sep. 30, 2023		Sep. 30, 2022
Schedule of Maturities and Weighted Average Interest Rates [Abstract]
Convertible loan, Final maturity	2028 years	[1]			2028 years
Convertible loan, Weighted average effective interest rate	23.27%	[1]			33.65%
Convertible loan, Balance	$ 39,566,409	[1]	$ 11,258,950	[1]	$ 11,258,950
Credit facility, Final maturity	2026 years	[2]			2026 years
Credit facility, Weighted average effective interest rate	20.11%	[2]			17.58%
Credit facility, Balance	$ 28,250,007	[2]	28,747,705	[2]	$ 28,747,705	[2]	30,000,000
Term loan, Final maturity	2030 years				2023 years
Term loan, Weighted average effective interest rate	33.65%
Term loan, Balance	$ 9,895,641		7,718,928		$ 7,718,928		10,034,513
Long-term debt, Weighted average effective interest rate	21.38%				23.96%
Long-term debt, Balance	$ 77,712,057		47,725,583		$ 47,725,583		41,617,293
Current portion of long-term debt, Balance							30,342,675
Long-term debt, Balance	$ 77,712,057		$ 47,725,583		$ 47,725,583		$ 11,274,618
[1]Convertible loan On June 12, 2023, concurrently with the execution of the BCA described in Note 3, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of at least US$43.0 million (the “PIPE Financing”).[2]Amendments to the Credit Facility A series of amendments were made to the Credit Facility on October 13, 2023, October 20, 2023, October 31, 2023 and December 8, 2023. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the Available Cash requirement for the period from the date of the disbursement of the Tranche A of the SPAC Offering until October 31, 2023 from $2,500,000 to $1,500,000, to $Nil until the DE-SPAC date and from $10,000,000 to $5,000,000 at all times after the DE-SPAC date and (iv) to increase the aggregate principal amount of the PIPE financing to a minimum of $44,000,000.

Long-Term Debt (Details) - Sc_4

Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model - $ / shares	9 Months Ended	12 Months Ended
	Jun. 30, 2024	Sep. 30, 2023
Conversion Option [Member]
Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share (in Dollars per share)	$ 4.74	$ 22.92
Exercise price (in Dollars per share)	$ 10	$ 0.01
Risk-free interest rate	4.05%	5%
Expected volatility	60%	60%
Expected life	5 years	14 days
Dividend yield	0%	0%
Warrants [Member]
Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share (in Dollars per share)	$ 61.09	$ 1.67
Exercise price (in Dollars per share)	$ 0.01	$ 10
Risk-free interest rate	4.89%	4%
Expected volatility	60%	60%
Expected life	14 days	5 years
Dividend yield	0%	0%

Warrant Liability (Details) -_2

Warrant Liability (Details) - Schedule of Warrant Liability - CAD ($)	Jun. 30, 2024	Dec. 20, 2023	Sep. 30, 2023
Warrant Liability (Details) - Schedule of Warrant Liability [Line Items]
Number Warrants	17,465,750
Amount of Warrants	$ 734,759	$ 1,746,575
Public and Private Warrants [Member]
Warrant Liability (Details) - Schedule of Warrant Liability [Line Items]
Number Warrants	16,049,080
Amount of Warrants	$ 593,092
Vesting Sponsor Warrants [Member]
Warrant Liability (Details) - Schedule of Warrant Liability [Line Items]
Number Warrants	1,416,670
Amount of Warrants	$ 141,667

Warrant Liability (Details) -_3

Warrant Liability (Details) - Schedule of Details the Changes in Warrant Liability	6 Months Ended
	Jun. 30, 2024 CAD ($)
Schedule Of Details The Changes In Warrant Liability Abstract
Balance at beginning	$ 1,746,575
Balance at ending	734,759
Revaluation of warrant liability	$ (1,011,816)

Government Grant Liabilities _3

Government Grant Liabilities (Details) - Schedule of Government Grant Liabilities - CAD ($)		9 Months Ended	12 Months Ended
	Jun. 06, 2023	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Schedule Of Government Grant Liabilities Abstract
Balance		$ 1,468,296
Balance		1,654,595	$ 1,468,296
Current		575,833	1,468,296	$ 1,409,694
Non-current		1,078,762	899,489	1,409,694
Accretion interest expense		198,033		4,984	$ 29,942
Foreign exchange loss (gain)	$ (1,605,561)	$ (11,734)	$ (213,333)	$ (55,852)

Capital Stock (Details) - Sch_3

Capital Stock (Details) - Schedule of Common Shares	9 Months Ended	12 Months Ended
	Jun. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022
Schedule of Common Shares [Abstract]
Balance, as at September 30, 2023 (in Shares) | shares	167,610
Balance, as at September 30, 2023	$ 9,894,326
Issuance of common shares upon exercise of the call option	66,550	200,421	155,750
Issuance of common shares upon exercise of the call option	$ 57,724
Class A, B, C, D-1 and D-2 preferred shares exchange for common shares (in Shares) | shares	239,766,119
Class A, B, C, D-1 and D-2 preferred shares exchange for common shares	$ 444,410,959
Common shares converted per business combination (in Shares) | shares	(240,000,279)
Common shares converted per business combination	$ (454,361,009)
Issuance of new common shares per business combination (in Shares) | shares	20,000,000
Issuance of new common shares per business combination	$ 454,361,009
Issuance to Prospector shareholders (note 3) (in Shares) | shares	8,770,930
Issuance to Prospector shareholders (note 3)	$ 55,257,187
Issuance of common shares (in Shares) | shares	682,685
Issuance of common shares	$ 2,994,488
Balance, as at June 30, 2024 (in Shares) | shares	29,453,615	167,610
Balance, as at June 30, 2024	$ 512,614,684	$ 9,894,326

Capital Stock (Details) - Sch_4

Capital Stock (Details) - Schedule of Earnout Non-Voting Speacial Shares	9 Months Ended
	Jun. 30, 2024 CAD ($) $ / shares
Schedule of Earnout Non-Voting Speacial Shares [Abstract]
Fair value of the underlying share (in Dollars) | $	$ 4.74
Exercise price (in Dollars per share) | $ / shares
Risk-free interest rate	3.23%
Expected volatility	60%
Expected life	7 years
Dividend yield	0%

Capital Stock (Details) - Sch_5

Capital Stock (Details) - Schedule of Issued and Outstanding - CAD ($)	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	36,484,680	6,749,002	6,143,998
Paid amount	$ 545,690,309	$ 452,246,204	$ 433,689,768
Common shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	29,453,615	167,610	167,610
Paid amount	$ 512,614,684	$ 9,894,326	$ 9,894,326
Class A Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	2,031,250
Paid amount	$ 10,115,625
Class B Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	999,963
Paid amount	$ 5,220,000
Class C Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	999,963
Paid amount	$ 4,970,000
Class D Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	999,963
Paid amount	$ 4,740,000
Class E Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	999,963
Paid amount	$ 4,250,000
Class F Non-Voting Special Shares [Member]
Capital Stock (Details) - Schedule of Issued and Outstanding [Line Items]
Number issued	999,963
Paid amount	$ 3,780,000

Stock-Based Compensation (De_10

Stock-Based Compensation (Details) - Schedule of Changes in the Number of M-Options and C-Options Outstanding	9 Months Ended	12 Months Ended
	Jun. 30, 2024 $ / shares	Sep. 30, 2023 $ / shares	Sep. 30, 2022 $ / shares
Schedule Of Changes In The Number Of MOptions And COptions Outstanding Abstract
Number of stock options, Outstanding, beginning of year		1,268,360	1,057,913
Weighted average exercise price Outstanding, beginning of year		$ 35.41
Number of stock options, Granted	1,438,600		366,420
Weighted average exercise price, Granted	$ 284		$ 102.5
Number of stock options, Outstanding, end of year	1,438,600		1,268,360
Weighted average exercise price Outstanding, end of year	$ 284		$ 35.41

Stock-Based Compensation (De_11

Stock-Based Compensation (Details) - Schedule of Movements in Outstanding RSUs and PSUs	9 Months Ended
	Jun. 30, 2024
RSUs [Member]
Stock-Based Compensation (Details) - Schedule of Movements in Outstanding RSUs and PSUs [Line Items]
Number of stock options, Outstanding, beginning of year
Granted	2,242,805
Forfeited	(76,548)
Exercised	(67,125)
Number of stock options, Outstanding, end of year	2,099,132
PSUs [Member]
Stock-Based Compensation (Details) - Schedule of Movements in Outstanding RSUs and PSUs [Line Items]
Number of stock options, Outstanding, beginning of year
Granted	733,080
Number of stock options, Outstanding, end of year	733,080

Additional Information Includ_4

Additional Information Included in the Interim Condensed Consolidated Statement of Cash Flows (Details) - Schedule of Changes in Non-Cash Working Capital Items - CAD ($)	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Schedule of Changes in Non-Cash Working Capital Items [Abstract]
Trade receivable and other receivables	$ 2,142,134	$ 1,642,297
Government assistance and R&D tax credit receivable	5,792	707,157
Inventories	(1,007,540)	(714,461)
Prepaid expenses	(1,106,139)	(70,828)
Accounts payable and accrued liabilities	(10,872,814)	992,829
Provisions	(878,144)	958,761
Net change in non-cash working capital items	$ (11,716,711)	$ 3,515,755

Government Grants (Details) -_2

Government Grants (Details) - Schedule of Government Grants - CAD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Recognized in interim condensed statements of loss [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Grants	$ 90,065	$ 216,423	$ 90,065	$ 335,703
R&D tax credit		45,800	82,176	93,240
Total grants and R&D tax credit	90,065	262,223	172,241	428,943
Recognized against carrying amount of intangible assets [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Grants	13,713	40,000	13,713	181,156
R&D tax credit	178,142	54,200	266,746	110,326
Total grants and R&D tax credit	191,855	94,200	280,459	291,482
Total grant [Member]
Government Grants (Details) - Schedule of Government Grants [Line Items]
Grants	103,778	256,423	103,778	516,859
R&D tax credit	178,142	100,000	348,922	203,566
Total grants and R&D tax credit	$ 281,920	$ 356,423	$ 452,700	$ 720,425

Finance Costs, Net (Details) _2

Finance Costs, Net (Details) - Schedule of Finance Costs, Net - CAD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Interest expenses (income)
Interest income	$ (60,133)	$ (49,921)	$ (302,799)	$ (118,011)	$ (223,594)	$ (40,251)	$ (3,454)
Gain on term loan modification		(4,332,173)		(4,332,173)	4,332,173
Gain on other loan settlement		(1,605,561)		(1,605,561)	1,605,561
Interest expense on term loan (Note 6)	786,524	481,978	2,184,047	1,397,158	2,016,587	1,830,360	1,225,861
Interest expense on lease liabilities	71,359	81,934	237,537	319,294	401,229	551,291	303,390
Interest expense on credit facility (Note 6)	997,725	1,262,123	3,815,876	3,540,716	4,843,390	3,630,814	974,903
Interest expense on convertible notes (Note 6)	2,214,525	165,038	5,468,885	165,038
Interest expense on bridge loans		138,347		138,347	138,347
Interest expense on other loan (Note 6)		27,131		160,413	160,413	274,263	319,258
Accretion and remeasurement of government grant liability (Note 8)	70,391	74,115	198,033	353,293	74,335	(78,567)	567,942
Bridge loans issuance cost		350,000		350,000
SEPA commitment fee (Note 9)	512,775		512,775
Capitalized borrowing costs (Note 4)	(2,566,151)	(590,429)	(6,436,722)	(2,183,943)	(3,898,829)	(6,994,197)	(6,304,340)
Total	2,027,015	(3,997,418)	5,677,632	(1,815,429)	9,116,399	6,878,810	4,055,230
Loss (gain) on revaluation of instruments carried at fair value
Warrant liability (Note 7)	(2,179,587)		(1,011,816)
Conversion option (Note 6)	(3,228,921)	(14,554)	(5,475,289)	(14,554)	21,100
Loss (gain) on revaluation of instruments	(5,408,508)	(14,554)	(6,487,105)	(14,554)
Other
Loss (gain) on lease modification (Note 15)	1,819		(204,146)
Non-capitalizable financing costs	96,840		96,840
Modification of convertible loans (Note 6)			9,645			(124,717)	(124,022)
Bank charges	9,926	6,096	33,808	47,346	64,166	91,840	81,261
Foreign exchange loss (gain)	396,315	(141,391)	315,411	71,676	224,057	(2,749,505)	67,083
Other revaluation of instruments carried at fair value	504,900	(135,295)	251,558	119,022	(15,733)	149,918	(20,357)
Finance costs, net	$ (2,876,593)	$ (4,147,267)	$ (557,915)	$ (1,710,961)	$ (698,601)	$ (10,034,381)	$ 11,695,561

Lease Modification (Details)

Lease Modification (Details) - CAD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2024
Lease Modification [Abstract]
Gain (loss) on lease modification	$ 1,819	$ 205,966