| Summary of Depreciation Method of Property and Equipment |
Property and equipment are recorded at cost and amortized over their estimated useful lives, using the following methods: | | | | | | | | | | | | | | | | | Method | | Rates | | Furniture, fixtures and equipment | | Straight line | | 5 years | | Computer equipment | | Straight line | | 3 years | | Leasehold improvements | | Straight line | | Over the term of the lease | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | As at | | March 31, 2026 | | March 31, 2025 | | | Furniture, fixtures & equipment | | Computer equipment | | Leasehold improvements | | Total | | Furniture, fixtures & equipment | | Computer equipment | | Leasehold improvements | | Total | | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | $ | | Opening cost | | 1,746 | | | 8,857 | | | 6,038 | | | 16,641 | | | 1,572 | | | 7,359 | | | 5,982 | | | 14,913 | | | Additions | | — | | | 1,313 | | | 104 | | | 1,417 | | | 59 | | | 1,143 | | | — | | | 1,202 | | Additions through business acquisitions (note 4) | | — | | | 62 | | | — | | | 62 | | | 19 | | | 41 | | | — | | | 60 | | | Disposals / retirements | | (264) | | | (1,149) | | | (177) | | | (1,590) | | | — | | | — | | | — | | | — | | | Disposal through divestiture (note 4) | | (6) | | | (305) | | | — | | | (311) | | | — | | | — | | | — | | | — | | | Foreign currency translation adjustment | | (38) | | | (163) | | | (5) | | | (206) | | | 96 | | | 314 | | | 56 | | | 466 | | | Ending cost | | 1,438 | | | 8,615 | | | 5,960 | | | 16,013 | | | 1,746 | | | 8,857 | | | 6,038 | | | 16,641 | | | Opening accumulated depreciation | | 1,284 | | | 6,947 | | | 4,450 | | | 12,681 | | | 1,035 | | | 5,717 | | | 3,571 | | | 10,323 | | | Depreciation expense | | 95 | | | 1,171 | | | 373 | | | 1,639 | | | 170 | | | 993 | | | 850 | | | 2,013 | | | | | | | | | | | | | | | | | | | | Disposals / retirements | | (174) | | | (1,248) | | | (177) | | | (1,599) | | | — | | | — | | | — | | | — | | | Disposal through divestiture (note 4) | | (2) | | | (174) | | | — | | | (176) | | | — | | | — | | | — | | | — | | | | | | | | | | | | | | | | | | | | Foreign currency translation adjustment | | (26) | | | (158) | | | (8) | | | (192) | | | 79 | | | 237 | | | 29 | | | 345 | | | Ending accumulated depreciation | | 1,177 | | | 6,538 | | | 4,638 | | | 12,353 | | | 1,284 | | | 6,947 | | | 4,450 | | | 12,681 | | | Net carrying amount | | 261 | | | 2,077 | | | 1,322 | | | 3,660 | | | 462 | | | 1,910 | | | 1,588 | | | 3,960 | | | | | | | | | | | | | | | | | | |
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