| Schedule of intangible assets |
| | | | | | | | | | | | | | | | | | | IPR&D | Patents | License | Software | Total | | Cost | $ | $ | $ | $ | $ | Balance as at March 31, 2024 - Restated - Note 2 | 23,941 | | 1,231 | | 1,019 | | 55 | | 26,246 | | | Additions | — | | 1,370 | | — | | — | | 1,370 | | | Effect of foreign exchange | 997 | | 38 | | — | | (4) | | 1,031 | | Balance as at March 31, 2025 - Restated - Note 2 | 24,938 | | 2,639 | | 1,019 | | 51 | | 28,647 | | | Additions | — | | 1,185 | | — | | — | | 1,185 | | | Effect of foreign exchange | 532 | | 7 | | — | | — | | 539 | | | Balance as at March 31, 2026 | 25,470 | | 3,831 | | 1,019 | | 51 | | 30,371 | | | | | | | | | Accumulated Amortization | | | | | | Balance as at March 31, 2024 - Restated - Note 2 | — | | — | | 41 | | 31 | | 72 | | | Amortization charge | — | | — | | 27 | | 19 | | 46 | | | Effect of foreign exchange | — | | — | | — | | (3) | | (3) | | Balance as at March 31, 2025 - Restated - Note 2 | — | | — | | 68 | | 47 | | 115 | | | Amortization charge | — | | — | | 28 | | 4 | | 32 | | | Balance as at March 31, 2026 | — | | — | | 96 | | 51 | | 147 | | | | | | | | Net book value as at March 31, 2025 - Restated - Note 2 | 24,938 | | 2,639 | | 951 | | 4 | | 28,532 | | | Net book value as at March 31, 2026 | 25,470 | | 3,831 | | 923 | | — | | 30,224 | |
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