v3.25.4
OPERATING LEASE RIGHT-OF-USE ASSETS AND LEASE OBLIGATIONS
9 Months Ended
Dec. 31, 2025
Operating Lease Right-of-use Assets And Lease Obligations  
OPERATING LEASE RIGHT-OF-USE ASSETS AND LEASE OBLIGATIONS

10. OPERATING LEASE RIGHT-OF-USE ASSETS AND LEASE OBLIGATIONS

 

The Company has one operating lease primarily for office and administration.

 

During December 2021, the Company entered into a new lease agreement. The Company paid $85,000 deposit that would be returned at the end of the lease. In December 2022, the Company started a new lease with an additional suite in the same premise as the existing lease.

 

When measuring the lease obligations, the Company discounted lease payments using its incremental borrowing rate. The weighted-average-rate applied is 11.4%.

 

  

December 31, 2025

  

March 31, 2025

 
Right of Use Asset  $   $ 
Beginning balance    812,053    1,221,593 
Amortization   (343,626)   (409,540)
Ending balance   468,427    812,053 

 

   December 31, 2025  

 

March 31, 2025

 
Lease Liability  $   $ 
Beginning balance at March 31   929,116    1,386,486 
Repayment and interest accretion, net   (389,718)   (457,370)
Ending balance at December 31   539,398    929,116 

 

   December 31, 2025  

March 31,

2025

 
Lease Liability  $   $ 
Current portion of operating lease liability   539,398    531,286 
Noncurrent portion of operating lease liability       397,830 

 

 

BIOTRICITY INC.

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

DECEMBER 31, 2025 (Unaudited)

(Expressed in US dollars)

 

The operating lease expense was $460,416 for the nine months ended December 31, 2025 (2024: $437,466) and included in the selling, general and administrative expenses. Operating cash flows from operating leases amounted to $450,591 and $437,466 during the nine months ended December 31, 2025 and December 31, 2024, respectively.

 

The following table represents the contractual undiscounted cash flows for lease obligations as at December 31, 2025:

 

Calendar year   $ 
2026    565,359 
Total undiscounted lease liability    565,359 
Less: imputed interest    25,961 
Total    539,398