FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Mar. 31, 2026

The Company has classified its financial instruments as follows:


As at	March 31, 2026	March 31, 2025
		Restated - Note 2
	$	$
Financial assets, measured at fair value:
Cash	157,258	93,922
Financial assets, measured at amortized cost:
Accounts receivable	507	491
Financial liabilities, measured at amortized cost:
Accounts payable and accrued liabilities	19,377	14,900

The Company has classified its financial instruments as follows:


As at	March 31, 2026	March 31, 2025
		Restated - Note 2
	$	$
Financial assets, measured at fair value:
Cash	157,258	93,922
Financial assets, measured at amortized cost:
Accounts receivable	507	491
Financial liabilities, measured at amortized cost:
Accounts payable and accrued liabilities	19,377	14,900

At March 31, 2026 the Company had the following balances in monetary assets and monetary liabilities which are subject to fluctuation against USD:


Denominated in:	CAD 000s	GBP 000s	EUR 000s
Cash	1,889	559	228
Accounts receivable	25	—	—
Accounts payable and accrued liabilities	(1,470)	(229)	(177)
	444	330	51
Foreign currency rate	0.7174	1.3221	1.1483
Equivalent in U.S. dollars	319	436	59
Impact of 10% change in exchange rate	32	44	6