BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION	12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]
BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION	2. BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and are expressed in United States dollars (“USD”). The consolidated financial statements of the Company have been prepared on a historical cost basis except Cash and derivative liabilities which are carried at fair value. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated. Reclassifications Certain amounts presented in the prior year period have been reclassified to conform to current period consolidated financial statement presentation. Going Concern, Liquidity and Basis of Presentation The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company continues to focus on commercialization of its products, expansion of its customer base and development of additional technologies and services. As of March 31, 2026, the Company had cash and cash equivalents of $149,789 (2025: $365,145), an accumulated deficit of $142,570,243 (2025: $139,441,785), and a working capital deficiency of $31,284,762 (2025: $15,996,856). During the year ended March 31, 2026, the Company generated income from operations of $1,691,236 (2025: negative $2,448,966) but used $718,955 of cash in operating activities. The Company’s limited cash resources, working capital deficiency and ongoing need for additional financing to support operations and satisfy debt obligations raise substantial doubt about its ability to continue as a going concern within one year after the issuance date of these consolidated financial statements. The Company’s ability to continue as a going concern is dependent upon its ability to generate positive cash flows from operations, obtain additional financing and meet its obligations as they become due.

BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION

12 Months Ended

Mar. 31, 2026

BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION

2. BASIS OF PRESENTATION, MEASUREMENT AND CONSOLIDATION

The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and are expressed in United States dollars (“USD”).

The consolidated financial statements of the Company have been prepared on a historical cost basis except Cash and derivative liabilities which are carried at fair value.

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. Significant intercompany accounts and transactions have been eliminated.

Reclassifications

Certain amounts presented in the prior year period have been reclassified to conform to current period consolidated financial statement presentation.

Going Concern, Liquidity and Basis of Presentation

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company continues to focus on commercialization of its products, expansion of its customer base and development of additional technologies and services.

As of March 31, 2026, the Company had cash and cash equivalents of $149,789 (2025: $365,145), an accumulated deficit of $142,570,243 (2025: $139,441,785), and a working capital deficiency of $31,284,762 (2025: $15,996,856). During the year ended March 31, 2026, the Company generated income from operations of $1,691,236 (2025: negative $2,448,966) but used $718,955 of cash in operating activities.

The Company’s limited cash resources, working capital deficiency and ongoing need for additional financing to support operations and satisfy debt obligations raise substantial doubt about its ability to continue as a going concern within one year after the issuance date of these consolidated financial statements. The Company’s ability to continue as a going concern is dependent upon its ability to generate positive cash flows from operations, obtain additional financing and meet its obligations as they become due.