10. INTANGIBLE ASSETS AND GOODWILL

a) Intangible assets

A summary of the Company's intangible assets subject to amortization is as follows:

		March 31, 2026			March 31, 2025
		$			$
Licenses		15,303,921			15,423,921
Brands		644,800			644,800
Customer relationships		1,540,447			1,540,447
		17,489,168			17,609,168
Less: Accumulated amortization		(11,082,687	)		(9,516,505	)
		6,406,481			8,092,663

During the year ended March 31, 2026, the Company disposed of a license with a cost of $120,000 and accumulated amortization of $92,446 for proceeds of $35,000, of which $10,000 was received as a deposit during the year ended March 31, 2025. Accordingly, gain on disposal of assets for the year ended March 31, 2026, included $7,446. No intangible assets were disposed of during the year ended March 31, 2025.

During the year ended March 31, 2026, the Company recognized amortization expense on intangible assets of $1,658,628 (2025 - $1,607,574). Of the total amortization expense, $9,091 (2025 - $9,091) was allocated to inventory.

b) Goodwill

As at March 31, 2026, the Company had goodwill of $28,541,323 (March 31, 2025 - $28,541,323), which was allocated to the Nevada reporting unit. There was no impairment on goodwill identified during the year ended March 31, 2026.