The following tables set forth the Company’s financial assets and liabilities that are measured at fair value level on a recurring basis within the fair value hierarchy as at March 31, 2026 and March 31, 2025 that are not otherwise disclosed. As required by IFRS 13, the assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. | | | | | | | | | | | Fair value as at March 31, 2026 | | | Level 1 | | Level 2 | | Level 3 | | Total | Financial assets | | | | | | | | | Short-term investments | | 346 | | — | | — | | 346 | Other investments | | 51,709 | | — | | 2,534 | | 54,243 | | | | | | | | | | Financial liability | | | | | | | | | Derivative liabilities | | — | | — | | — | | — |
| | | | | | | | | | | Fair value as at March 31, 2025 | | | Level 1 | | Level 2 | | Level 3 | | Total | Financial assets | | | | | | | | | Short-term investments | | 5,078 | | — | | — | | 5,078 | Other investments | | 14,743 | | — | | 2,534 | | 17,277 | Financial liability | | | | | | | | | Derivative liabilities | | — | | 50,768 | | — | | 50,768 |
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