Segmented Information and Geographic Data (Tables)

9 Months Ended

Dec. 31, 2024

Segmented Information and Geographic Data [Abstract]

Schedule of Segment Profit or Loss

The prior-period amounts have been restated to conform with the new presentation.

		Three Months Ended December 31, 2024												Nine Months Ended December 31, 2024
		BESS $000				ET $000				Total $000				BESS $000				ET $000				Total $000

Revenues			693				828				1,521				2,129				3,054				5,183
Cost of goods sold			(721	)			(728	)			(1,449	)			(1,800	)			(3,146	)			(4,946	)
Segment gross (loss) profit			(28	)			100				72				329				(92	)			237

Reconciliation of profit or loss
Segment gross (loss) profit			(28	)			100				72				329				(92	)			237
Gain on de-recognition of BESS project subsidiaries			952				–				952				1,329				–				1,329

Unallocated amounts:
Total expenses											(3,977	)											(11,531	)
Interest expense											(1,369	)											(2,226	)

Loss before income taxes											(4,322	)											(12,191	)

		Three Months Ended December 31, 2023												Nine Months Ended December 31, 2023
		BESS $000				ET $000				Total $000				BESS $000				ET $000				Total $000

Revenues			524				9,733				10,257				524				12,087				12,611
Cost of goods sold			(465	)			(1,506	)			(1,971	)			(903	)			(3,886	)			(4,789	)
Segment gross profit (loss)			59				8,227				8,286				(379	)			8,201				7,822

Reconciliation of profit or loss
Segment gross profit (loss)			59				8,227				8,286				(379	)			8,201				7,822
Gain on de-recognition of BESS project subsidiaries			25,398				–				25,398				42,153				–				42,153

Unallocated amounts:
Total expenses											(11,594	)											(25,634	)
Interest expense											(3,923	)											(5,944	)
Total other (expense) income excluding interest expense											(8,373	)											(8,306	)

Income before income taxes											9,794												10,091

Schedule of Segment Profit or Loss

Total segment long-live assets reconciled to consolidated amounts are as follows:

		December 31, 2024
		BESS $000				ET $000				Unallocated $000				Total $000

Property and equipment ⁽¹⁾			–				30				131				161
Intangible assets			–				921				–				921
Projects under development			8,497				–				–				8,497
Right of use assets			48				22				985				1,055
Total			8,545				973				1,116				10,634

⁽¹⁾	The amounts presented for property and equipment are after the reclassification of $535,000 to assets held for sale at December 31, 2024 (see Note 5).

		March 31, 2024
		BESS $000				ET $000				Unallocated $000				Total $000

Property and equipment			–				614				96				710
Intangible assets			–				1,048				–				1,048
Projects under development			8,468				–				–				8,468
Right of use assets			–				63				1,307				1,370
Total			8,468				1,725				1,403				11,596

Schedule of Revenue and Long-Lived Assets

The following tables show revenue and long-lived assets by geography:

		Three Months Ended December 31, 2024 $				Three Months Ended December 31, 2023 $				Nine Months Ended December 31, 2024 $				Nine Months Ended December 31, 2023 $

Total revenues
North America			–				39				14				56
Europe			1,382				9,622				4,649				10,938
Asia			139				596				520				1,617

Total			1,521				10,257				5,183				12,611

		December 31, 2024 $000				March 31, 2024 $000

Long-lived assets
North America			920				1,047
Europe			1,164				1,401
Asia ⁽¹⁾			53				680
Total			2,137				3,128

Reconciliation of long-lived assets
Property and equipment ⁽¹⁾			161				710
Intangible assets			921				1,048
Right of use assets			1,055				1,370
Total			2,137				3,128

⁽¹⁾	The amounts presented for property and equipment are after the reclassification of $535,000 to assets held for sale at December 31, 2024 (see Note 5).