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10-K true 2026-03-31 --03-31 2026 false 001-40761 BIOTRICITY INC. NV 30-0983531 203 Redwood Shores Parkway Suite 600 Redwood City CA 94065 and 75 International Blvd., Suite 300, Toronto, ON, Canada (800) 590-4155 Common Stock, Par Value $0.001 No No Yes Yes Non-accelerated Filer true false false false false 13498522 20074675 None ITEM 1C. CYBERSECURITY We have established policies and processes for assessing, identifying, and managing material risk from cybersecurity threats, and have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250401__20260331_z2YlMYy7u7Tb">integrated these processes into our overall risk management systems and processes. We routinely assess material risks from cybersecurity threats, including any potential unauthorized occurrence on or conducted through our information systems that may result in adverse effects on the confidentiality, integrity, or availability of our information systems or any information residing therein. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250401__20260331_zA1eJGwNctee">We conduct periodic risk assessments to identify cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats. These risk assessments include identification of reasonably foreseeable internal and external risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks. <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">32</td></tr></table></div> <div style="break-before: page; margin-top: 6pt"> </div> Following these risk assessments, we re-design, implement, and maintain reasonable safeguards to minimize identified risks; reasonably address any identified gaps in existing safeguards; and regularly monitor the effectiveness of our safeguards. Primary responsibility for assessing, monitoring and managing our cybersecurity risks rests with Vice President of Technology, who reports to our Chief Executive Officer, to manage the risk assessment and mitigation process. We engage consultants, or other <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250401__20260331_zWrWa5uvUAx1">third parties in connection with our risk assessment processes. These service providers assist us to design and implement our cybersecurity policies and procedures, as well as to monitor and test our safeguards. We require each third-party service provider to certify that it has the ability to implement and maintain appropriate security measures, consistent with all applicable laws, to implement and maintain reasonable security measures in connection with their work with us, and to promptly report any suspected breach of its security measures that may affect our company. We have <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250401__20260331_zhGLwGsJtfHe">not encountered cybersecurity challenges that have materially impaired our operations or financial standing. true We conduct periodic risk assessments to identify cybersecurity threats, as well as assessments in the event of a material change in our business practices that may affect information systems that are vulnerable to such cybersecurity threats. These risk assessments include identification of reasonably foreseeable internal and external risks, the likelihood and potential damage that could result from such risks, and the sufficiency of existing policies, procedures, systems, and safeguards in place to manage such risks. true false Governance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zHGnOWxQmi87">Our board of directors addresses the Company’s cybersecurity risk management as part of its general oversight function. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250401__20260331_zi7MARIylR6">The board of directors’ audit committee is responsible for overseeing Company’s cybersecurity risk management processes, including oversight and mitigation of risks from cybersecurity threats. Our cybersecurity risk assessment and management processes are implemented and maintained by certain Company management, including the information technology team at the direction of our Vice President of Technology. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90D_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250401__20260331_zv7m5QZGseo4">Our executive team including our Chief Executive Officer, and Chief Financial Officer are responsible for hiring appropriate personnel, helping to integrate cybersecurity risk considerations into the Company’s overall risk management strategy, and communicating key priorities to relevant personnel. This executive team is responsible for approving budgets, helping prepare for cybersecurity incidents, approving cybersecurity processes, and reviewing security assessments and other security-related reports. Our cybersecurity incident response and vulnerability management policies are designed to escalate certain cybersecurity incidents to members of management depending on the circumstances, including our Chief Executive Officer, and Chief Financial Officer. In addition, the Company’s incident response and vulnerability management policies include reporting to the audit committee of the board of directors for certain cybersecurity incidents including significant breaches to the Company’s networks or systems. The audit committee receives regular reports from the information technology team concerning the Company’s significant cybersecurity threats and risk and the processes the Company has implemented to address them. The audit committee also has access to the Vice President of Technology, to receive various reports, summaries or presentations related to cybersecurity threats, risk and mitigation. Our board of directors addresses the Company’s cybersecurity risk management as part of its general oversight function. true Our executive team including our Chief Executive Officer, and Chief Financial Officer are responsible for hiring appropriate personnel, helping to integrate cybersecurity risk considerations into the Company’s overall risk management strategy, and communicating key priorities to relevant personnel. false false false false The Board has adopted a clawback policy which allows us to recover performance-based compensation, whether cash or equity, from a current or former executive officer in the event of an Accounting Restatement. The clawback policy defines an Accounting Restatement as an accounting restatement of our financial statements due to our material noncompliance with any financial reporting requirement under the securities laws. Under such policy, we may recoup incentive-based compensation previously received by an executive officer that exceeds the amount of incentive-based compensation that otherwise would have been received had it been determined based on the restated amounts in the Accounting Restatement. The Board has the sole discretion to determine the form and timing of the recovery, which may include repayment, forfeiture and/or an adjustment to future performance-based compensation payouts or awards. The remedies under the clawback policy are in addition to, and not in lieu of, any legal and equitable claims available to the Company. true 5828 We have audited the accompanying consolidated balance sheets of Biotricity Inc. and its subsidiary (the Company) as of March 31, 2026 and 2025 and the related consolidated statements of operations and comprehensive loss, mezzanine equity and stockholders’ deficiency, and cash flows for each of the years in the two-year period ended March 31, 2026 and related notes (collectively referred to as the financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as at March 31, 2026 and 2025 and the results of its operations and its cash flows for each of the years in the two-year period ended March 31, 2026, in conformity with accounting principles generally accepted in the United States of America. SRCO Professional Corporation Richmond Hill, Ontario, Canada

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1. NATURE OF OPERATIONS Biotricity Inc. (formerly MetaSolutions, Inc.) (the “Company” or “Biotricity”) was incorporated under the laws of the State of Nevada on August 29, 2012. iMedical Innovations Inc. (“iMedical”) was incorporated on July 3, 2014 under the laws of the Province of Ontario, Canada and became a wholly-owned subsidiary of Biotricity through reverse take-over on February 2, 2016. The Company and iMedical are engaged in the research, development and commercialization of technology-enabled healthcare solutions focused on remote patient monitoring, diagnostics and chronic disease management. The Company’s principal products include the Bioflux® platform, a mobile cardiac telemetry and remote cardiac monitoring solution designed to assist healthcare providers in the diagnosis and management of cardiac arrhythmias, and the Biocore® platform, a wearable remote monitoring solution that enables the collection, transmission and analysis of physiological data. The Company is focused on developing and commercializing an ecosystem of connected healthcare technologies that improve patient outcomes while providing healthcare providers with actionable clinical information. To date, the Company’s efforts have been primarily devoted to research and development activities, product commercialization, expanding its customer base, and enhancing its remote monitoring technology platform and related services.

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.

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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue Recognition The Company adopted Accounting Standards Codification Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). In accordance with ASC 606, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services by applying the core principles – (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to performance obligations in the contract, and (5) recognize revenue as performance obligations are satisfied. Both the Bioflux mobile cardiac telemetry device, and the Biocore device are wearable devices. The cardiac data that the devices monitor and collect is curated and analyzed by the Company’s proprietary algorithms and then securely communicated to a remote monitoring facility for electronic reporting and conveyance to the patient’s prescribing physician or other certified cardiac medical professional. Revenues earned are comprised of device sales revenues and technology fee revenues (technology as a service). The devices, together with their licensed software, are available for sale to the medical center or physician, who is responsible for the delivery of clinical diagnosis and therapy. The remote monitoring, data collection and reporting services performed by the technology culminate in a patient study that is generally billable when it is complete and is issued to the physician. In order to recognize revenue, management considers whether or not the following criteria are met: persuasive evidence of a commercial arrangement exists, and delivery has occurred or services have been rendered. For sales of devices, which are invoiced directly, additional revenue recognition criteria include that the price is fixed and determinable and collectability is reasonably assured; for device sales contracts with terms of more than one year, the Company recognizes any significant financing component as revenue over the contractual period using the effective interest method, and the associated interest income is reflected accordingly on the statement of operations and included in other income; for revenue that is earned based on customer usage of the proprietary software to render a patient’s cardiac study, the Company recognizes revenue when the study ends based on a fixed billing rate. Costs associated with providing the services are recorded as the service is provided regardless of whether or when revenue is recognized. The Company may also earn service-related revenue from contracts with other counterparties with which it consults. This contract work is separate and distinct from services provided to clinical customers, but may be with a reseller or other counterparties that are working to establish their operations in foreign jurisdictions or ancillary products or market segments in which the Company has expertise and may eventually conduct business. <p id="xdx_89F_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_zilMv3XpMDyb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company recognized the following forms of revenue for the fiscal years ended March 31, 2026 and 2025: SCHEDULE OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250401__20260331_z1LpaHb9G5j2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zWmXA3A3yGq8" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TechnologyFeesMember_zRy4YTYV4m6i" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Technology fees</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">14,440,900</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">12,591,036</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DeviceSalesMember_zqTVDAQB8go6" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Device sales</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,557,339</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,199,258</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zAWMrmmdPmMf" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Revenue recognized</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">15,998,239</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">13,790,294</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) Inventories Inventory is stated at the lower of cost or net realizable value, with cost determined using the weighted-average cost method. The cost of raw materials includes purchase costs and freight-in charges directly attributable to acquiring the inventory. The cost of finished goods includes direct labor, manufacturing overhead, freight and other costs incurred in bringing the inventory to its present location and condition. Net realizable value is based on estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company evaluates inventory for excess quantities, obsolescence and slow-moving items based on historical usage, forecasted demand, product life cycles, technological developments and market conditions. Inventory write-downs are recorded when the carrying value of inventory exceeds its estimated net realizable value. Such write-downs are recorded within cost of revenues and establish a new cost basis for the inventory. SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zfKzfIigfD1" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_zsph66zd5yLe" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzF7M_zsaOqIwtbit3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Raw material</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">768,587</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">1,225,665</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryFinishedGoods_iI_maINzF7M_zw73xXm2yfe" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Finished goods</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">572,708</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">329,720</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iTI_mtINzF7M_zC0o3jgTlqk3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Inventories</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,341,295</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,555,385</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Accounts Receivable - Net Accounts Receivable Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for expected credit losses to estimate the amount of receivables that may not be collected. The allowance is determined using a current expected credit loss (“CECL”) methodology that incorporates historical loss experience, current economic conditions, aging of receivable balances, customer-specific risk characteristics and reasonable and supportable forecasts. The Company evaluates receivables collectively based on similar risk characteristics, including customer payment history, aging status, customer significance and other relevant factors. Receivables deemed uncollectible are written off against the allowance when collection efforts have been exhausted. Recoveries of amounts previously written off are recorded when received. Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_z2Bm105OfZg" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250331_zBZZLcLFLu81" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGross_iI_maARGCzzRD_zbCUwQEraQlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Gross Accounts Receivable</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,911,354</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,347,417</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maARGCzzRD_z2i6EbWbQr7e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other Receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,092,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">382,215</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableGrossCurrent_iTI_mtARGCzzRD_maARNCzQBJ_zszTud9j5pcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross Receivables</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,003,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,729,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzQBJ_z0U6jMEqvd6g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Provision</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,826</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,860</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzQBJ_zBEGfRw49BUk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,932,899</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,658,772</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Accounts receivable primarily consist of amounts due from medical facilities, government programs, and patients arising from the Company’s normal course of business. Other receivables primarily consist of accrued receivables related to device sales embedded in all-inclusive arrangements, unbilled sales, accrued technology fees, receivables from third parties, CARES Act payroll tax refund receivables and receivables from e-commerce platforms. Included in other receivables is a CARES Act payroll tax refund receivable of $576,000 as of March 31, 2026. The increase in accounts receivable during fiscal 2026 was primarily attributable to increased revenue volume, timing differences in collections from customers and third-party payors, and the recognition of the CARES Act payroll tax refund receivable. Accounts Receivable Aging The aging analysis below relates only to trade accounts receivable and excludes other receivables. SCHEDULE OF ACCOUNTS RECEIVABLE AGING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260331_z4KBPbz5Yda9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250331_z1EhOjzS3Jg4" style="border-bottom: Black 1pt solid; text-align: center">2025</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneToThirtyDaysMember_z7xIbjRZx1Aa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,813</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 16%">189,740</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--ThirtyOneToSixtyDaysMember_zQhud1jbjG1c" style="vertical-align: bottom; background-color: White"> <td>31-60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">852,358</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,281</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--SixtyOneToNinetyDaysMember_z96dXg78rwDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>61-90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">686,298</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">586,218</td> <td> </td></tr> <tr id="xdx_403_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--NinetyOneToOneEigthyDaysMember_zh0hMt75rcel" style="vertical-align: bottom; background-color: White"> <td>91-180 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">329,511</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">493,856</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneEigthyDaysOrMoreMember_zLKdKy72KMZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">180 days or more</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,372</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">73,321</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--NontradeReceivablesCurrent_iI_zhZFiQeUwoG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,911,353</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,347,417</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Allowance for Expected Credit Losses Changes in the allowance for expected credit losses for the year ended March 31, 2026 and 2025 were as follows: SCHEDULE OF CHANGE IN ALLOWANCE FOR CREDIT LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331_zzRZTvd2MXw4" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zxAaCxSvfDKd" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_z1li0WHPRoq1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Balance beginning of year</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">70,860</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">59,546</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_zI2mE158P3o" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Write - offs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,686</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_z1kbxwFbZaLh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Recoveries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProvisionForDoubtfulAccounts_zZChzYLZZc9a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Provision during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,746</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_z8JRGa6g96Ai" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,826</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,860</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Significant accounting estimates and assumptions The preparation of the consolidated financial statements requires the use of estimates and assumptions to be made in applying the accounting policies that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The estimates and related assumptions are based on previous experiences and other factors considered reasonable under the circumstances, the results of which form the basis for making the assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Significant accounts that require estimates as the basis for determining the stated amounts include share-based compensation, impairment analysis and fair value of warrants, promissory notes, convertible notes and derivative liabilities. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of stock options and warrants</td></tr> </table> The Company measures the fair value of stock options and warrants granted to employees, directors, consultants, service providers and financing counterparties using the Black-Scholes option pricing model. The determination of fair value requires management to make estimates and assumptions regarding the expected term of the instrument, expected volatility of the Company’s common stock, risk-free interest rate, expected dividend yield and, where applicable, forfeiture rates. The fair value of stock options is recognized as stock based compensation expense over the requisite service period. The fair value of warrants issued in connection with financing transactions or for services is recorded based on the nature of the underlying transaction and classified as either equity or liability in accordance with applicable accounting guidance. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of derivative liabilities</td></tr> </table> In determining the fair values of the derivative liabilities from the conversion and redemption features, the Company used Monte-Carlo and lattice models with the following assumptions: dividend yields, volatility, risk-free rate and the remaining expected life. Changes in those assumptions and inputs could in turn impact the fair value of the derivative liabilities and can have a material impact on the reported loss and comprehensive loss for the applicable reporting period. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Functional currency</td></tr> </table> Determining the appropriate functional currencies for entities in the Company requires analysis of various factors, including the currencies and country-specific factors that mainly influence labor, materials, and other operating expenses. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Useful life of property and equipment</td></tr> </table> The Company employs significant estimates to determine the estimated useful lives of property and equipment, considering industry trends such as technological advancements, past experience, expected use and review of asset useful lives. The Company makes estimates when determining depreciation methods, depreciation rates and asset useful lives, which requires considering industry trends and company-specific factors. The Company reviews depreciation methods, useful lives and residual values annually or when circumstances change and adjusts its depreciation methods and assumptions prospectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions</td></tr> </table> Provisions are recognized when the Company has a present obligation, legal or constructive, as a result of a previous event, if it is probable that the Company will be required to settle the obligation and a reliable estimate can be made of the obligation. The amount recognized is the best estimate of the expenditure required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligations. Provisions are reviewed at the end of each reporting period and adjusted to reflect the current best estimate of the expected future cash flows. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Contingencies</td></tr> </table> Contingencies can be either possible assets or possible liabilities arising from past events, which, by their nature, will be resolved only when one or more uncertain future events occur or fail to occur. The assessment of the existence and potential impact of contingencies inherently involves the exercise of significant judgment and the use of estimates regarding the outcome of future events. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inventory obsolescence</td></tr> </table> Inventories are stated at the lower of cost and net realizable value. Net realizable value of our inventory is generally the selling price less normally predictable costs of disposal and transportation. The Company estimates net realizable value as the amount at which inventories are expected to be sold, taking into consideration fluctuations in retail prices less estimated costs necessary to make the sale. Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage, or declining selling prices. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Income and other taxes</td></tr> </table> The calculation of current and deferred income taxes requires the Company to make estimates and assumptions and to exercise judgment regarding the carrying values of assets and liabilities which are subject to accounting estimates inherent in those balances, the interpretation of income tax legislation across various jurisdictions, expectations about future operating results, the timing of reversal of temporary differences and possible audits of income tax filings by the tax authorities. In addition, when the Company incurs losses for income tax purposes, it assesses the probability of taxable income being available in the future based on its budgeted forecasts. These forecasts are adjusted to take into account certain non-taxable income and expenses and specific rules on the use of unused credits and tax losses. When the forecasts indicate that sufficient future taxable income will be available to deduct the temporary differences, a deferred tax asset is recognized for all deductible temporary differences. Changes or differences in underlying estimates or assumptions may result in changes to the current or deferred income tax balances on the consolidated balance sheets, a charge or credit to income tax expense included as part of net income (loss) and may result in cash payments or receipts. Judgment includes consideration of the Company’s future cash requirements in its tax jurisdictions. All income, capital and commodity tax filings are subject to audits and reassessments. Changes in interpretations or judgments may result in a change in the Company’s income, capital, or commodity tax provisions in the future. The amount of such a change cannot be reasonably estimated. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Incremental borrowing rate for lease</td></tr> </table> The determination of the Company’s lease obligation and right-of-use asset depends on certain assumptions, which include the selection of the discount rate. The discount rate is set by reference to the Company’s incremental borrowing rate. Significant assumptions are required to be made when determining which borrowing rates to apply in this determination. Changes in the assumptions used may have a significant effect on the Company’s consolidated financial statements. Earnings (Loss) Per Share The Company has adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 260-10 which provides for calculation of “basic” and “diluted” earnings per share. Basic loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings or loss per share of common stock is computed similarly to basic earnings or loss per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents, if dilutive. The Company’s warrants, options, convertible promissory notes, convertible preferred stock, shares to be issued and restricted stock awards while outstanding are considered common stock equivalents for this purpose. Diluted earnings is computed utilizing the treasury method for the warrants, stock options, shares to be issued and restricted stock awards. Diluted earnings with respect to the convertible promissory notes and convertible preferred stock utilizing the if-converted method was not applicable during the periods presented as no conditions required for conversion had occurred. No incremental common stock equivalents were included in calculating diluted loss per share because such inclusion would be anti-dilutive given the net loss reported for the periods presented. Cash Cash includes cash on hand and balances with banks. As of March 31, 2026, and 2025, cash balance of US$ 140,932 and US$ 259,478 were at financial institutions in the United States that were not covered by the United States Deposit Protection Regulation. Foreign Currency Translation The functional currency of the Company’s Canadian-based subsidiary is the Canadian dollar and the US-based parent is the U.S. dollar. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the consolidated balance sheet date. Non-monetary assets and liabilities are translated using the historical rate on the date of the transaction. All exchange gains or losses arising from translation of these foreign currency transactions are included in net income (loss) for the year. In translating the financial statements of the Company’s Canadian subsidiary from their functional currency into the Company’s reporting currency of United States dollars, consolidated balance sheet accounts are translated using the closing exchange rate in effect at the consolidated balance sheet date and income and expense accounts are translated using an average exchange rate prevailing during the reporting period. Adjustments resulting from the translation, if any, are included in accumulated other comprehensive loss in stockholders’ deficiency. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. Accounts Receivable Accounts receivable consists of amounts due to the Company from medical facilities, which receive reimbursement from institutions and third-party government and commercial payors and their related patients, as a result of the Company’s normal business activities. Accounts receivable is reported on the consolidated balance sheets net of an estimated allowance for expected credit losses. The Company establishes an allowance for expected credit losses for estimated uncollectible receivables based on historical experience, assessment of specific risk, review of outstanding invoices, and various assumptions and estimates that are believed to be reasonable under the circumstances, and recognizes the provision as a component of selling, general and administrative expenses. Uncollectible accounts are written off against the allowance after appropriate collection efforts have been exhausted and when it is deemed that a balance is uncollectible. Customer Concentration For the year ended March 31, 2026, two customer accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20260331__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zv5hKiTrhfji" title="Concentration risk, percentage">20% and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20260331__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z47W65O5I5M2" title="Concentration risk, percentage">10% of the Company’s revenues. For the year ended March 31, 2025, one customer accounted for approximately <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240401__20250331__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zgIObMVAKevc" title="Concentration risk, percentage">29% of the Company’s revenues. Fair Value of Financial Instruments ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: ● Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. ● Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. ● Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash, accounts receivable, deposits and other receivables, convertible promissory notes and short term loans, federally guaranteed loans, term loans and accounts payable and accrued liabilities. The Company’s derivative liabilities are carried at fair values and are classified as Level 3 financial instruments. The Company’s bank accounts are maintained with financial institutions of reputable credit, therefore, bear minimal credit risk. <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_zSUnDrHkjf58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of financial instruments measured on a recurring basis is as follows: SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20260331_zAZVWd7seu03" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmXE5joUqEnf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2NL45M7f2Kf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9R6wrkSgUoa" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331_zvQIS58etaog" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zWljQFXTiy2a" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z60NPywTOE1i" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_za7j5fAt73Q9" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331_zBnFVckbdzfk" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z5NyHnbIWi6d" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zi0y2D2MEhtd" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zBWtEniX0V4l" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331_ztuYJLyEGaGd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zZjILQbtR8ae" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zuTJ1lyLzMvi" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zcexZ0PBtz4i" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As of March 31, 2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20250331_zG3HX6D2pw1h" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z2K6HgJCq345" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKqqpkTEhkB5" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zlE7ifJTOOme" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331_zsaWEWVYpSRe" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zXf2dP17tq93" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zRwgiy2FOLU" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2PdqJrEuOli" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331_zDfxnnupV5Ca" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQrE3emYQFMg" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zy10y8LH25u9" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWuIc8LRrwXf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331_zEGWyKtElJJg" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSzxOPlow02h" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zQijVTTLu0Fd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zqPwESZndUk5" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> There were no transfers between fair value hierarchy levels during the years ended March 31, 2026 and 2025. Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred, and improvements and betterments are capitalized. Depreciation of property and equipment is provided using the straight-line method for all assets with estimated lives as follow: SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: justify">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKCiMm6WaMce" title="Property and equipment, useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zaiNtiEsqPl2" title="Property and equipment, useful life">5 years</td></tr> </table> Impairment for Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including right-of-use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at March 31, 2026 and 2025, the Company believes there was no impairment of its long-lived assets. Leases The Company is the lessee in a lease contract when the Company obtains the right to use the asset. Operating leases are included in the line items Operating right of use assets, Operating lease obligations, current, and Operating lease obligations, long-term in the consolidated balance sheet. Right-of-use (“ROU”) asset represents the Company’s right to use an underlying asset for the lease term and lease obligations represent the Company’s obligations to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on the consolidated balance sheet and are expensed on a straight-line basis over the lease term in the consolidated statement of operations and comprehensive loss. The Company determines the lease term by agreement with lessor. As the Company’s lease does not provide implicit interest rate, the Company uses the Company’s incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. Refer to Note 12 for further discussion. Income Taxes The Company accounts for income taxes in accordance with ASC 740. The Company provides for Federal, State and Provincial income taxes payable, as well as for those deferred because of the timing differences between reporting income and expenses for consolidated financial statement purposes versus tax purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recoverable or settled. The effect of a change in tax rates is recognized as income or expense in the period of the change. A valuation allowance is established, when necessary, to reduce deferred income tax assets to the amount that is more likely than not to be realized. Research and Development Research and development costs, which relate primarily to product and software development, are charged to operations as incurred. Under certain research and development arrangements with third parties, the Company may be required to make payments that are contingent on the achievement of specific developmental, regulatory and/or commercial milestones. Before a product receives regulatory approval, milestone payments made to third parties are expensed when the milestone is achieved. Milestone payments made to third parties after regulatory approval is received are capitalized and amortized over the estimated useful life of the approved product. Selling, General and Administrative Selling, general and administrative expenses consist primarily of personnel-related costs including stock based compensation for personnel in functions not directly associated with research and development activities. Other significant costs include sales and marketing costs, investor relation and legal costs relating to corporate matters, professional fees for consultants assisting with business development and financial matters, and office and administrative expenses. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) Stock Based Compensation The Company accounts for share-based payments in accordance with the provision of ASC 718, which requires that all share-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the consolidated statements of operations and comprehensive loss based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to share-based awards is recognized over the requisite service period, which is generally the vesting period. The Company accounts for stock based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the guidelines in ASC 505-50. The Company issues compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services. Convertible Notes Payable and Derivative Instruments The Company has adopted the provisions of ASU 2017-11 to account for the down round features of warrants issued with private placements. In doing so, warrants with a down round feature previously treated as derivative liabilities in the consolidated balance sheet and measured at fair value are henceforth treated as equity, with no adjustment for changes in fair value at each reporting period. Previously, the Company accounted for conversion options embedded in convertible notes in accordance with ASC 815. ASC 815 generally requires companies to bifurcate conversion options embedded in convertible notes from their host instruments and to account for them as free-standing derivative financial instruments. ASC 815 provides for an exception to this rule when convertible notes, as host instruments, are deemed to be conventional, as defined by ASC 815-40. The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt. Series B Convertible Preferred Stock The Series B convertible preferred stock (“Series B Preferred Stock”) was accounted for as mezzanine equity and the embedded conversion and redemption features was accounted for as derivative liabilities with change in fair value at each reporting period end charged to the consolidated statement of operation and comprehensive loss in accordance with ASC 480 and ASC 815. Preferred Share Redemption and Conversions The Company accounted for preferred stock redemptions and conversions in accordance to ASU-260-10-S99. For Series A preferred stock redemptions, the difference between the fair value of consideration transferred to the holders of the preferred stock and the carrying amount of the preferred stock is accounted as deemed dividend distribution and subtracted from net loss. For Series B preferred stock conversions, no gain or loss is recognized upon Series B preferred stock conversion except for the fair value adjustment for the conversion and redemption feature derivative liabilities on the conversion date. Segment Information Operating segments are defined as components of an entity where discrete financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. The Company has identified its Chief Executive Officer (“CEO”) as the chief operating decision maker (“CODM”). The Company operates in one operating segment. The Company’s CODM allocates resources and assesses performance at the consolidated level. The Company’s property and equipment and operating right of use lease asset are in the United States as of March 31, 2026 and 2025. The CODM uses net loss for purposes of making operating decisions, allocating resources, and evaluating financial performance. Significant expenses include non-cash stock based compensation, depreciation and amortization, and write-off of property and equipment, which are reflected in the Consolidated Statements of Cash Flows for the years ended March 31, 2026 and 2025. The long-lived assets outside of U.S. are not material as of March 31, 2026. The measure of segment assets is reported on the balance sheet as total consolidated assets. Refer to the Consolidated Balance Sheets as of March 31, 2026 and 2025 for total consolidated assets. Recently Issued Accounting Pronouncements On November 26, 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. This ASU clarifies the accounting for certain settlements of convertible debt instruments that occur at terms different from the original contractual conversion terms, specifically addressing whether such settlements should be accounted for as induced conversions or debt extinguishments. The amendments are effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2024-04 on its consolidated financial statements and related disclosures. At this time, the Company has not determined the effect, if any, that adoption of this standard will have on its consolidated financial position, results of operations, cash flows, or related disclosures. In July 2025, the FASB issued ASU 2025-05, which provides targeted improvements and practical expedients related to the application of the current expected credit loss (“CECL”) model. The amendments are intended to simplify certain aspects of estimating expected credit losses while maintaining decision-useful information for investors. The Company is currently evaluating the impact that adoption of this guidance may have on its consolidated financial statements and related disclosures. The Company continue to evaluate the impact of the new accounting pronouncement, including enhanced disclosure requirements, on our business processes, controls and systems.

Revenue Recognition The Company adopted Accounting Standards Codification Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). In accordance with ASC 606, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services by applying the core principles – (1) identify the contract with a customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to performance obligations in the contract, and (5) recognize revenue as performance obligations are satisfied. Both the Bioflux mobile cardiac telemetry device, and the Biocore device are wearable devices. The cardiac data that the devices monitor and collect is curated and analyzed by the Company’s proprietary algorithms and then securely communicated to a remote monitoring facility for electronic reporting and conveyance to the patient’s prescribing physician or other certified cardiac medical professional. Revenues earned are comprised of device sales revenues and technology fee revenues (technology as a service). The devices, together with their licensed software, are available for sale to the medical center or physician, who is responsible for the delivery of clinical diagnosis and therapy. The remote monitoring, data collection and reporting services performed by the technology culminate in a patient study that is generally billable when it is complete and is issued to the physician. In order to recognize revenue, management considers whether or not the following criteria are met: persuasive evidence of a commercial arrangement exists, and delivery has occurred or services have been rendered. For sales of devices, which are invoiced directly, additional revenue recognition criteria include that the price is fixed and determinable and collectability is reasonably assured; for device sales contracts with terms of more than one year, the Company recognizes any significant financing component as revenue over the contractual period using the effective interest method, and the associated interest income is reflected accordingly on the statement of operations and included in other income; for revenue that is earned based on customer usage of the proprietary software to render a patient’s cardiac study, the Company recognizes revenue when the study ends based on a fixed billing rate. Costs associated with providing the services are recorded as the service is provided regardless of whether or when revenue is recognized. The Company may also earn service-related revenue from contracts with other counterparties with which it consults. This contract work is separate and distinct from services provided to clinical customers, but may be with a reseller or other counterparties that are working to establish their operations in foreign jurisdictions or ancillary products or market segments in which the Company has expertise and may eventually conduct business. <p id="xdx_89F_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_zilMv3XpMDyb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company recognized the following forms of revenue for the fiscal years ended March 31, 2026 and 2025: SCHEDULE OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250401__20260331_z1LpaHb9G5j2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zWmXA3A3yGq8" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TechnologyFeesMember_zRy4YTYV4m6i" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Technology fees</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">14,440,900</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">12,591,036</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DeviceSalesMember_zqTVDAQB8go6" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Device sales</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,557,339</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,199,258</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zAWMrmmdPmMf" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Revenue recognized</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">15,998,239</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">13,790,294</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars)

<p id="xdx_89F_eus-gaap--ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock_zilMv3XpMDyb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Company recognized the following forms of revenue for the fiscal years ended March 31, 2026 and 2025: SCHEDULE OF REVENUE RECOGNITION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250401__20260331_z1LpaHb9G5j2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240401__20250331_zWmXA3A3yGq8" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--TechnologyFeesMember_zRy4YTYV4m6i" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Technology fees</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">14,440,900</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">12,591,036</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hsrt--ProductOrServiceAxis__custom--DeviceSalesMember_zqTVDAQB8go6" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Device sales</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,557,339</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,199,258</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zAWMrmmdPmMf" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Revenue recognized</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">15,998,239</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">13,790,294</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

14440900

12591036

1557339

1199258

15998239

13790294

Inventories Inventory is stated at the lower of cost or net realizable value, with cost determined using the weighted-average cost method. The cost of raw materials includes purchase costs and freight-in charges directly attributable to acquiring the inventory. The cost of finished goods includes direct labor, manufacturing overhead, freight and other costs incurred in bringing the inventory to its present location and condition. Net realizable value is based on estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company evaluates inventory for excess quantities, obsolescence and slow-moving items based on historical usage, forecasted demand, product life cycles, technological developments and market conditions. Inventory write-downs are recorded when the carrying value of inventory exceeds its estimated net realizable value. Such write-downs are recorded within cost of revenues and establish a new cost basis for the inventory. SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zfKzfIigfD1" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_zsph66zd5yLe" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzF7M_zsaOqIwtbit3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Raw material</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">768,587</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">1,225,665</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryFinishedGoods_iI_maINzF7M_zw73xXm2yfe" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Finished goods</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">572,708</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">329,720</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iTI_mtINzF7M_zC0o3jgTlqk3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Inventories</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,341,295</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,555,385</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Accounts Receivable - Net

SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260331_zfKzfIigfD1" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250331_zsph66zd5yLe" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maINzF7M_zsaOqIwtbit3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Raw material</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">768,587</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">1,225,665</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryFinishedGoods_iI_maINzF7M_zw73xXm2yfe" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Finished goods</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">572,708</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">329,720</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryNet_iTI_mtINzF7M_zC0o3jgTlqk3" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Inventories</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,341,295</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">1,555,385</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

768587

1225665

572708

329720

1341295

1555385

Accounts Receivable Accounts receivable are recorded at the invoiced amount and do not bear interest. The Company maintains an allowance for expected credit losses to estimate the amount of receivables that may not be collected. The allowance is determined using a current expected credit loss (“CECL”) methodology that incorporates historical loss experience, current economic conditions, aging of receivable balances, customer-specific risk characteristics and reasonable and supportable forecasts. The Company evaluates receivables collectively based on similar risk characteristics, including customer payment history, aging status, customer significance and other relevant factors. Receivables deemed uncollectible are written off against the allowance when collection efforts have been exhausted. Recoveries of amounts previously written off are recorded when received. Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_z2Bm105OfZg" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250331_zBZZLcLFLu81" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGross_iI_maARGCzzRD_zbCUwQEraQlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Gross Accounts Receivable</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,911,354</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,347,417</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maARGCzzRD_z2i6EbWbQr7e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other Receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,092,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">382,215</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableGrossCurrent_iTI_mtARGCzzRD_maARNCzQBJ_zszTud9j5pcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross Receivables</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,003,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,729,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzQBJ_z0U6jMEqvd6g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Provision</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,826</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,860</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzQBJ_zBEGfRw49BUk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,932,899</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,658,772</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Accounts receivable primarily consist of amounts due from medical facilities, government programs, and patients arising from the Company’s normal course of business. Other receivables primarily consist of accrued receivables related to device sales embedded in all-inclusive arrangements, unbilled sales, accrued technology fees, receivables from third parties, CARES Act payroll tax refund receivables and receivables from e-commerce platforms. Included in other receivables is a CARES Act payroll tax refund receivable of $576,000 as of March 31, 2026. The increase in accounts receivable during fiscal 2026 was primarily attributable to increased revenue volume, timing differences in collections from customers and third-party payors, and the recognition of the CARES Act payroll tax refund receivable. Accounts Receivable Aging The aging analysis below relates only to trade accounts receivable and excludes other receivables. SCHEDULE OF ACCOUNTS RECEIVABLE AGING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260331_z4KBPbz5Yda9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250331_z1EhOjzS3Jg4" style="border-bottom: Black 1pt solid; text-align: center">2025</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneToThirtyDaysMember_z7xIbjRZx1Aa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,813</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 16%">189,740</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--ThirtyOneToSixtyDaysMember_zQhud1jbjG1c" style="vertical-align: bottom; background-color: White"> <td>31-60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">852,358</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,281</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--SixtyOneToNinetyDaysMember_z96dXg78rwDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>61-90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">686,298</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">586,218</td> <td> </td></tr> <tr id="xdx_403_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--NinetyOneToOneEigthyDaysMember_zh0hMt75rcel" style="vertical-align: bottom; background-color: White"> <td>91-180 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">329,511</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">493,856</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneEigthyDaysOrMoreMember_zLKdKy72KMZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">180 days or more</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,372</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">73,321</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--NontradeReceivablesCurrent_iI_zhZFiQeUwoG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,911,353</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,347,417</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> Allowance for Expected Credit Losses Changes in the allowance for expected credit losses for the year ended March 31, 2026 and 2025 were as follows: SCHEDULE OF CHANGE IN ALLOWANCE FOR CREDIT LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331_zzRZTvd2MXw4" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zxAaCxSvfDKd" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_z1li0WHPRoq1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Balance beginning of year</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">70,860</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">59,546</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_zI2mE158P3o" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Write - offs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,686</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_z1kbxwFbZaLh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Recoveries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProvisionForDoubtfulAccounts_zZChzYLZZc9a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Provision during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,746</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_z8JRGa6g96Ai" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,826</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,860</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

Accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_z2Bm105OfZg" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250331_zBZZLcLFLu81" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--AccountsReceivableGross_iI_maARGCzzRD_zbCUwQEraQlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Gross Accounts Receivable</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,911,354</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 16%; font-weight: bold; text-align: right">1,347,417</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maARGCzzRD_z2i6EbWbQr7e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Other Receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,092,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">382,215</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsReceivableGrossCurrent_iTI_mtARGCzzRD_maARNCzQBJ_zszTud9j5pcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gross Receivables</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,003,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,729,632</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_di_msARNCzQBJ_z0U6jMEqvd6g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Provision</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,826</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(70,860</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_iTI_mtARNCzQBJ_zBEGfRw49BUk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,932,899</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,658,772</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

1911354

1347417

1092371

382215

3003725

1729632

70826

70860

2932899

1658772

576000

The aging analysis below relates only to trade accounts receivable and excludes other receivables. SCHEDULE OF ACCOUNTS RECEIVABLE AGING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260331_z4KBPbz5Yda9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250331_z1EhOjzS3Jg4" style="border-bottom: Black 1pt solid; text-align: center">2025</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneToThirtyDaysMember_z7xIbjRZx1Aa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,813</td><td style="width: 1%; text-align: left"> </td> <td style="width: 2%"> </td> <td style="text-align: left; width: 1%">$</td> <td style="text-align: right; width: 16%">189,740</td> <td style="width: 1%"> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--ThirtyOneToSixtyDaysMember_zQhud1jbjG1c" style="vertical-align: bottom; background-color: White"> <td>31-60 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">852,358</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">13,281</td> <td> </td></tr> <tr id="xdx_406_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--SixtyOneToNinetyDaysMember_z96dXg78rwDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>61-90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">686,298</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">586,218</td> <td> </td></tr> <tr id="xdx_403_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--NinetyOneToOneEigthyDaysMember_zh0hMt75rcel" style="vertical-align: bottom; background-color: White"> <td>91-180 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">329,511</td><td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">493,856</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--NontradeReceivablesCurrent_iI_hus-gaap--FinancialInstrumentAxis__custom--OneEigthyDaysOrMoreMember_zLKdKy72KMZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">180 days or more</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">31,372</td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">73,321</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--NontradeReceivablesCurrent_iI_zhZFiQeUwoG2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,911,353</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,347,417</td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

11813

189740

852358

13281

686298

586218

329511

493856

31372

73321

1911353

1347417

Changes in the allowance for expected credit losses for the year ended March 31, 2026 and 2025 were as follows: SCHEDULE OF CHANGE IN ALLOWANCE FOR CREDIT LOSSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250401__20260331_zzRZTvd2MXw4" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2026 $</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240401__20250331_zxAaCxSvfDKd" style="border-bottom: Black 1pt solid; text-align: center">Fiscal Year 2025 $</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iS_z1li0WHPRoq1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; font-style: italic; text-align: left">Balance beginning of year</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">70,860</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 16%; font-weight: bold; text-align: right">59,546</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_iN_di_zI2mE158P3o" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Write - offs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(74,780</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,686</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--AllowanceForDoubtfulAccountsReceivableRecoveries_z1kbxwFbZaLh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Recoveries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProvisionForDoubtfulAccounts_zZChzYLZZc9a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Provision during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,746</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">60,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iE_z8JRGa6g96Ai" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; font-style: italic; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,826</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">70,860</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

70860

59546

74780

48686

60000

14746

60000

70826

70860

Significant accounting estimates and assumptions The preparation of the consolidated financial statements requires the use of estimates and assumptions to be made in applying the accounting policies that affect the reported amounts of assets, liabilities, revenue and expenses and the disclosure of contingent assets and liabilities. The estimates and related assumptions are based on previous experiences and other factors considered reasonable under the circumstances, the results of which form the basis for making the assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Significant accounts that require estimates as the basis for determining the stated amounts include share-based compensation, impairment analysis and fair value of warrants, promissory notes, convertible notes and derivative liabilities. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of stock options and warrants</td></tr> </table> The Company measures the fair value of stock options and warrants granted to employees, directors, consultants, service providers and financing counterparties using the Black-Scholes option pricing model. The determination of fair value requires management to make estimates and assumptions regarding the expected term of the instrument, expected volatility of the Company’s common stock, risk-free interest rate, expected dividend yield and, where applicable, forfeiture rates. The fair value of stock options is recognized as stock based compensation expense over the requisite service period. The fair value of warrants issued in connection with financing transactions or for services is recorded based on the nature of the underlying transaction and classified as either equity or liability in accordance with applicable accounting guidance. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value of derivative liabilities</td></tr> </table> In determining the fair values of the derivative liabilities from the conversion and redemption features, the Company used Monte-Carlo and lattice models with the following assumptions: dividend yields, volatility, risk-free rate and the remaining expected life. Changes in those assumptions and inputs could in turn impact the fair value of the derivative liabilities and can have a material impact on the reported loss and comprehensive loss for the applicable reporting period. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Functional currency</td></tr> </table> Determining the appropriate functional currencies for entities in the Company requires analysis of various factors, including the currencies and country-specific factors that mainly influence labor, materials, and other operating expenses. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Useful life of property and equipment</td></tr> </table> The Company employs significant estimates to determine the estimated useful lives of property and equipment, considering industry trends such as technological advancements, past experience, expected use and review of asset useful lives. The Company makes estimates when determining depreciation methods, depreciation rates and asset useful lives, which requires considering industry trends and company-specific factors. The Company reviews depreciation methods, useful lives and residual values annually or when circumstances change and adjusts its depreciation methods and assumptions prospectively. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Provisions</td></tr> </table> Provisions are recognized when the Company has a present obligation, legal or constructive, as a result of a previous event, if it is probable that the Company will be required to settle the obligation and a reliable estimate can be made of the obligation. The amount recognized is the best estimate of the expenditure required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligations. Provisions are reviewed at the end of each reporting period and adjusted to reflect the current best estimate of the expected future cash flows. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Contingencies</td></tr> </table> Contingencies can be either possible assets or possible liabilities arising from past events, which, by their nature, will be resolved only when one or more uncertain future events occur or fail to occur. The assessment of the existence and potential impact of contingencies inherently involves the exercise of significant judgment and the use of estimates regarding the outcome of future events. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inventory obsolescence</td></tr> </table> Inventories are stated at the lower of cost and net realizable value. Net realizable value of our inventory is generally the selling price less normally predictable costs of disposal and transportation. The Company estimates net realizable value as the amount at which inventories are expected to be sold, taking into consideration fluctuations in retail prices less estimated costs necessary to make the sale. Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage, or declining selling prices. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Income and other taxes</td></tr> </table> The calculation of current and deferred income taxes requires the Company to make estimates and assumptions and to exercise judgment regarding the carrying values of assets and liabilities which are subject to accounting estimates inherent in those balances, the interpretation of income tax legislation across various jurisdictions, expectations about future operating results, the timing of reversal of temporary differences and possible audits of income tax filings by the tax authorities. In addition, when the Company incurs losses for income tax purposes, it assesses the probability of taxable income being available in the future based on its budgeted forecasts. These forecasts are adjusted to take into account certain non-taxable income and expenses and specific rules on the use of unused credits and tax losses. When the forecasts indicate that sufficient future taxable income will be available to deduct the temporary differences, a deferred tax asset is recognized for all deductible temporary differences. Changes or differences in underlying estimates or assumptions may result in changes to the current or deferred income tax balances on the consolidated balance sheets, a charge or credit to income tax expense included as part of net income (loss) and may result in cash payments or receipts. Judgment includes consideration of the Company’s future cash requirements in its tax jurisdictions. All income, capital and commodity tax filings are subject to audits and reassessments. Changes in interpretations or judgments may result in a change in the Company’s income, capital, or commodity tax provisions in the future. The amount of such a change cannot be reasonably estimated. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Incremental borrowing rate for lease</td></tr> </table> The determination of the Company’s lease obligation and right-of-use asset depends on certain assumptions, which include the selection of the discount rate. The discount rate is set by reference to the Company’s incremental borrowing rate. Significant assumptions are required to be made when determining which borrowing rates to apply in this determination. Changes in the assumptions used may have a significant effect on the Company’s consolidated financial statements.

Earnings (Loss) Per Share The Company has adopted the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 260-10 which provides for calculation of “basic” and “diluted” earnings per share. Basic loss per share of common stock is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted earnings or loss per share of common stock is computed similarly to basic earnings or loss per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents, if dilutive. The Company’s warrants, options, convertible promissory notes, convertible preferred stock, shares to be issued and restricted stock awards while outstanding are considered common stock equivalents for this purpose. Diluted earnings is computed utilizing the treasury method for the warrants, stock options, shares to be issued and restricted stock awards. Diluted earnings with respect to the convertible promissory notes and convertible preferred stock utilizing the if-converted method was not applicable during the periods presented as no conditions required for conversion had occurred. No incremental common stock equivalents were included in calculating diluted loss per share because such inclusion would be anti-dilutive given the net loss reported for the periods presented.

Cash Cash includes cash on hand and balances with banks. As of March 31, 2026, and 2025, cash balance of US$ 140,932 and US$ 259,478 were at financial institutions in the United States that were not covered by the United States Deposit Protection Regulation.

140932

259478

Foreign Currency Translation The functional currency of the Company’s Canadian-based subsidiary is the Canadian dollar and the US-based parent is the U.S. dollar. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the consolidated balance sheet date. Non-monetary assets and liabilities are translated using the historical rate on the date of the transaction. All exchange gains or losses arising from translation of these foreign currency transactions are included in net income (loss) for the year. In translating the financial statements of the Company’s Canadian subsidiary from their functional currency into the Company’s reporting currency of United States dollars, consolidated balance sheet accounts are translated using the closing exchange rate in effect at the consolidated balance sheet date and income and expense accounts are translated using an average exchange rate prevailing during the reporting period. Adjustments resulting from the translation, if any, are included in accumulated other comprehensive loss in stockholders’ deficiency. The Company has not, to the date of these consolidated financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.

Accounts Receivable Accounts receivable consists of amounts due to the Company from medical facilities, which receive reimbursement from institutions and third-party government and commercial payors and their related patients, as a result of the Company’s normal business activities. Accounts receivable is reported on the consolidated balance sheets net of an estimated allowance for expected credit losses. The Company establishes an allowance for expected credit losses for estimated uncollectible receivables based on historical experience, assessment of specific risk, review of outstanding invoices, and various assumptions and estimates that are believed to be reasonable under the circumstances, and recognizes the provision as a component of selling, general and administrative expenses. Uncollectible accounts are written off against the allowance after appropriate collection efforts have been exhausted and when it is deemed that a balance is uncollectible.

Customer Concentration For the year ended March 31, 2026, two customer accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20260331__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zv5hKiTrhfji" title="Concentration risk, percentage">20% and <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20260331__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z47W65O5I5M2" title="Concentration risk, percentage">10% of the Company’s revenues. For the year ended March 31, 2025, one customer accounted for approximately <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240401__20250331__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zgIObMVAKevc" title="Concentration risk, percentage">29% of the Company’s revenues.

0.20

0.10

0.29

Fair Value of Financial Instruments ASC 820 defines fair value, establishes a framework for measuring fair value and expands required disclosure about fair value measurements of assets and liabilities. ASC 820-10 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: ● Level 1 – Valuation based on quoted market prices in active markets for identical assets or liabilities. ● Level 2 – Valuation based on quoted market prices for similar assets and liabilities in active markets. ● Level 3 – Valuation based on unobservable inputs that are supported by little or no market activity, therefore requiring management’s best estimate of what market participants would use as fair value. In instances where the determination of the fair value measurement is based on inputs from different levels of the fair value hierarchy, the level in the fair value hierarchy within which the entire fair value measurement falls is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments or interest rates that are comparable to market rates. These financial instruments include cash, accounts receivable, deposits and other receivables, convertible promissory notes and short term loans, federally guaranteed loans, term loans and accounts payable and accrued liabilities. The Company’s derivative liabilities are carried at fair values and are classified as Level 3 financial instruments. The Company’s bank accounts are maintained with financial institutions of reputable credit, therefore, bear minimal credit risk. <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_zSUnDrHkjf58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of financial instruments measured on a recurring basis is as follows: SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20260331_zAZVWd7seu03" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmXE5joUqEnf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2NL45M7f2Kf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9R6wrkSgUoa" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331_zvQIS58etaog" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zWljQFXTiy2a" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z60NPywTOE1i" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_za7j5fAt73Q9" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331_zBnFVckbdzfk" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z5NyHnbIWi6d" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zi0y2D2MEhtd" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zBWtEniX0V4l" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331_ztuYJLyEGaGd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zZjILQbtR8ae" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zuTJ1lyLzMvi" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zcexZ0PBtz4i" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As of March 31, 2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20250331_zG3HX6D2pw1h" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z2K6HgJCq345" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKqqpkTEhkB5" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zlE7ifJTOOme" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331_zsaWEWVYpSRe" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zXf2dP17tq93" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zRwgiy2FOLU" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2PdqJrEuOli" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331_zDfxnnupV5Ca" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQrE3emYQFMg" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zy10y8LH25u9" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWuIc8LRrwXf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331_zEGWyKtElJJg" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSzxOPlow02h" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zQijVTTLu0Fd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zqPwESZndUk5" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> There were no transfers between fair value hierarchy levels during the years ended March 31, 2026 and 2025.

<p id="xdx_89C_eus-gaap--ScheduleOfDerivativeInstrumentsInStatementOfFinancialPositionFairValueTextBlock_zSUnDrHkjf58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of financial instruments measured on a recurring basis is as follows: SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">As of March 31, 2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20260331_zAZVWd7seu03" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zmXE5joUqEnf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z2NL45M7f2Kf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z9R6wrkSgUoa" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331_zvQIS58etaog" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zWljQFXTiy2a" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z60NPywTOE1i" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_za7j5fAt73Q9" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">445,893</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331_zBnFVckbdzfk" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z5NyHnbIWi6d" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zi0y2D2MEhtd" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zBWtEniX0V4l" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,396,908</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331_ztuYJLyEGaGd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zZjILQbtR8ae" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_986_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zuTJ1lyLzMvi" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zcexZ0PBtz4i" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,842,801</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As of March 31, 2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif">Description</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Total</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 1</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 2</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">Level 3</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif">Assets:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20250331_zG3HX6D2pw1h" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z2K6HgJCq345" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKqqpkTEhkB5" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zlE7ifJTOOme" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Total assets at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif">Liabilities:</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 36%; text-align: left">Derivative liabilities, short-term</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331_zsaWEWVYpSRe" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zXf2dP17tq93" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zRwgiy2FOLU" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">—</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z2PdqJrEuOli" style="font-family: Times New Roman, Times, Serif; width: 12%; text-align: right" title="Derivative liabilities, short-term">424,200</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Derivative liabilities, long-term</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331_zDfxnnupV5Ca" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zQrE3emYQFMg" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zy10y8LH25u9" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesNoncurrent_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zWuIc8LRrwXf" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right" title="Derivative liabilities, long-term">1,478,717</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Total liabilities at fair value</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98D_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331_zEGWyKtElJJg" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zSzxOPlow02h" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zQijVTTLu0Fd" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">—</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zqPwESZndUk5" style="border-bottom: Black 2.5pt double; font-family: Times New Roman, Times, Serif; text-align: right" title="Total liabilities at fair value">1,902,917</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

445893

1396908

1842801

424200

1478717

1902917

Property and Equipment Property and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred, and improvements and betterments are capitalized. Depreciation of property and equipment is provided using the straight-line method for all assets with estimated lives as follow: SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: justify">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKCiMm6WaMce" title="Property and equipment, useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zaiNtiEsqPl2" title="Property and equipment, useful life">5 years</td></tr> </table>

SCHEDULE OF PROPERTY AND EQUIPMENT ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 25%; text-align: justify">Office equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zKCiMm6WaMce" title="Property and equipment, useful life">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zaiNtiEsqPl2" title="Property and equipment, useful life">5 years</td></tr> </table>

P5Y

Impairment for Long-Lived Assets The Company applies the provisions of ASC Topic 360, Property, Plant, and Equipment, which addresses financial accounting and reporting for the impairment or disposal of long-lived assets. ASC 360 requires impairment losses to be recorded on long-lived assets, including right-of-use assets, used in operations when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets’ carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair value of the long-lived assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair values are reduced for the cost of disposal. Based on its review at March 31, 2026 and 2025, the Company believes there was no impairment of its long-lived assets.

Leases The Company is the lessee in a lease contract when the Company obtains the right to use the asset. Operating leases are included in the line items Operating right of use assets, Operating lease obligations, current, and Operating lease obligations, long-term in the consolidated balance sheet. Right-of-use (“ROU”) asset represents the Company’s right to use an underlying asset for the lease term and lease obligations represent the Company’s obligations to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on the consolidated balance sheet and are expensed on a straight-line basis over the lease term in the consolidated statement of operations and comprehensive loss. The Company determines the lease term by agreement with lessor. As the Company’s lease does not provide implicit interest rate, the Company uses the Company’s incremental borrowing rate based on the information available at commencement date in determining the present value of future payments. Refer to Note 12 for further discussion.

Income Taxes The Company accounts for income taxes in accordance with ASC 740. The Company provides for Federal, State and Provincial income taxes payable, as well as for those deferred because of the timing differences between reporting income and expenses for consolidated financial statement purposes versus tax purposes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Deferred tax assets and liabilities are measured using the enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recoverable or settled. The effect of a change in tax rates is recognized as income or expense in the period of the change. A valuation allowance is established, when necessary, to reduce deferred income tax assets to the amount that is more likely than not to be realized.

Research and Development Research and development costs, which relate primarily to product and software development, are charged to operations as incurred. Under certain research and development arrangements with third parties, the Company may be required to make payments that are contingent on the achievement of specific developmental, regulatory and/or commercial milestones. Before a product receives regulatory approval, milestone payments made to third parties are expensed when the milestone is achieved. Milestone payments made to third parties after regulatory approval is received are capitalized and amortized over the estimated useful life of the approved product.

Selling, General and Administrative Selling, general and administrative expenses consist primarily of personnel-related costs including stock based compensation for personnel in functions not directly associated with research and development activities. Other significant costs include sales and marketing costs, investor relation and legal costs relating to corporate matters, professional fees for consultants assisting with business development and financial matters, and office and administrative expenses. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars)

Stock Based Compensation The Company accounts for share-based payments in accordance with the provision of ASC 718, which requires that all share-based payments issued to acquire goods or services, including grants of employee stock options, be recognized in the consolidated statements of operations and comprehensive loss based on their fair values, net of estimated forfeitures. ASC 718 requires forfeitures to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. Compensation expense related to share-based awards is recognized over the requisite service period, which is generally the vesting period. The Company accounts for stock based compensation awards issued to non-employees for services, as prescribed by ASC 718-10, at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the guidelines in ASC 505-50. The Company issues compensatory shares for services including, but not limited to, executive, management, accounting, operations, corporate communication, financial and administrative consulting services.

Convertible Notes Payable and Derivative Instruments The Company has adopted the provisions of ASU 2017-11 to account for the down round features of warrants issued with private placements. In doing so, warrants with a down round feature previously treated as derivative liabilities in the consolidated balance sheet and measured at fair value are henceforth treated as equity, with no adjustment for changes in fair value at each reporting period. Previously, the Company accounted for conversion options embedded in convertible notes in accordance with ASC 815. ASC 815 generally requires companies to bifurcate conversion options embedded in convertible notes from their host instruments and to account for them as free-standing derivative financial instruments. ASC 815 provides for an exception to this rule when convertible notes, as host instruments, are deemed to be conventional, as defined by ASC 815-40. The Company accounts for convertible notes deemed conventional and conversion options embedded in non-conventional convertible notes which qualify as equity under ASC 815, in accordance with the provisions of ASC 470-20, which provides guidance on accounting for convertible securities with beneficial conversion features. Accordingly, the Company records, as a discount to convertible notes, the intrinsic value of such conversion options based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt.

Series B Convertible Preferred Stock The Series B convertible preferred stock (“Series B Preferred Stock”) was accounted for as mezzanine equity and the embedded conversion and redemption features was accounted for as derivative liabilities with change in fair value at each reporting period end charged to the consolidated statement of operation and comprehensive loss in accordance with ASC 480 and ASC 815. Preferred Share Redemption and Conversions The Company accounted for preferred stock redemptions and conversions in accordance to ASU-260-10-S99. For Series A preferred stock redemptions, the difference between the fair value of consideration transferred to the holders of the preferred stock and the carrying amount of the preferred stock is accounted as deemed dividend distribution and subtracted from net loss. For Series B preferred stock conversions, no gain or loss is recognized upon Series B preferred stock conversion except for the fair value adjustment for the conversion and redemption feature derivative liabilities on the conversion date.

Segment Information Operating segments are defined as components of an entity where discrete financial information is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and assessing performance. The Company has identified its Chief Executive Officer (“CEO”) as the chief operating decision maker (“CODM”). The Company operates in one operating segment. The Company’s CODM allocates resources and assesses performance at the consolidated level. The Company’s property and equipment and operating right of use lease asset are in the United States as of March 31, 2026 and 2025. The CODM uses net loss for purposes of making operating decisions, allocating resources, and evaluating financial performance. Significant expenses include non-cash stock based compensation, depreciation and amortization, and write-off of property and equipment, which are reflected in the Consolidated Statements of Cash Flows for the years ended March 31, 2026 and 2025. The long-lived assets outside of U.S. are not material as of March 31, 2026. The measure of segment assets is reported on the balance sheet as total consolidated assets. Refer to the Consolidated Balance Sheets as of March 31, 2026 and 2025 for total consolidated assets.

Recently Issued Accounting Pronouncements On November 26, 2024, the FASB issued ASU 2024-04, Debt—Debt with Conversion and Other Options (Subtopic 470-20): Induced Conversions of Convertible Debt Instruments. This ASU clarifies the accounting for certain settlements of convertible debt instruments that occur at terms different from the original contractual conversion terms, specifically addressing whether such settlements should be accounted for as induced conversions or debt extinguishments. The amendments are effective for fiscal years beginning after December 15, 2025, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact of adopting ASU 2024-04 on its consolidated financial statements and related disclosures. At this time, the Company has not determined the effect, if any, that adoption of this standard will have on its consolidated financial position, results of operations, cash flows, or related disclosures. In July 2025, the FASB issued ASU 2025-05, which provides targeted improvements and practical expedients related to the application of the current expected credit loss (“CECL”) model. The amendments are intended to simplify certain aspects of estimating expected credit losses while maintaining decision-useful information for investors. The Company is currently evaluating the impact that adoption of this guidance may have on its consolidated financial statements and related disclosures. The Company continue to evaluate the impact of the new accounting pronouncement, including enhanced disclosure requirements, on our business processes, controls and systems.

4. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_ziUYSxiSn763" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As at March 31, 2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zs5SYN2qdpc2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As at March 31, 2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableOtherCurrent_iI_maAPAALzJVu_zwrhw59l9Nyb" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Trade and other payables</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">4,402,523</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">4,602,309</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAALzJVu_zvTwfrhjFxD1" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Accrued liabilities</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4,534,809</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">3,034,293</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredRevenue_iI_maAPAALzJVu_z7g4MUExseFd" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Deferred revenue</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">33,538</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">25,322</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzJVu_zaYrdGqx5yOj" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Accounts payable and accrued liabilities</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">8,970,870</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">7,661,924</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Trade and other payables and accrued liabilities as at March 31, 2026 and 2025 included $1,053,228 and $373,744, respectively, due to a shareholder, who is a director and executive of the Company. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars)

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font-family: Times New Roman, Times, Serif"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_ziUYSxiSn763" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As at March 31, 2026</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250331_zs5SYN2qdpc2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">As at March 31, 2025</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font-family: Times New Roman, Times, Serif; vertical-align: bottom"> <td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: center">$</td><td style="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableOtherCurrent_iI_maAPAALzJVu_zwrhw59l9Nyb" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; text-align: left">Trade and other payables</td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">4,402,523</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 2%"> </td> <td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; width: 16%; text-align: right">4,602,309</td><td style="font-family: Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAALzJVu_zvTwfrhjFxD1" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; text-align: left">Accrued liabilities</td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">4,534,809</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif"> </td> <td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; text-align: right">3,034,293</td><td style="font-family: Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredRevenue_iI_maAPAALzJVu_z7g4MUExseFd" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Deferred revenue</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">33,538</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">25,322</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzJVu_zaYrdGqx5yOj" style="font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt">Accounts payable and accrued liabilities</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">8,970,870</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-family: Times New Roman, Times, Serif; text-align: right">7,661,924</td><td style="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

4402523

4602309

4534809

3034293

33538

25322

8970870

7661924

1053228

373744

5. CONVERTIBLE PROMISSORY NOTES AND SHORT TERM LOANS Series A Convertible Promissory Notes: The Company’s Series A Convertible Promissory Notes bear interest at 12% per annum and are convertible into common shares pursuant to the terms of the respective note agreements. As of March 31, 2026, notes held by two investors remained outstanding with an aggregate principal balance of $821,500 (March 31, 2025 – $821,500). During prior years, substantially all Series A Notes were converted into common shares, with the exception of these remaining notes. On December 30, 2022, the Company exchanged $500,000 of Series A Notes together with accrued interest of $121,500 for a new convertible note with principal of $621,500. The replacement note bears interest at 12% per annum and is convertible into common shares at a price equal to <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20221230__20221230__us-gaap--DebtInstrumentAxis__custom--NewConvertibleNoteMember_zkWif0LmsRBh" title="Debt instrument interest rate">75% of the average of the three lowest closing prices during the ten trading days preceding receipt of a conversion notice. As of March 31, 2026 and March 31, 2025, accrued interest related to the Series A Notes was $370,922 and $272,342, respectively. During the years ended March 31, 2026 and 2025, the Company recognized interest expense of $98,580 and $98,580, respectively. The discount associated with the Series A Notes was fully amortized in prior years. Series B Convertible Notes The Company previously issued Series B Convertible Promissory Notes that bore interest at 12% per annum and were convertible into shares of the Company’s common stock pursuant to the terms of the note agreements. During the year ended March 31, 2025, the Company redeemed the remaining principal balance of $22,009 through a cash payment of $25,342. As a result of the redemption, the Company recognized a gain on redemption of $8,320 during the year ended March 31, 2025. As of March 31, 2026 and March 31, 2025, there was no outstanding principal balance related to the Series B Convertible Promissory Notes. As of March 31, 2026 and March 31, 2025, accrued interest related to the Series B Convertible Promissory Notes was $88,881 and $88,881, respectively. During the years ended March 31, 2026 and 2025, the Company recognized interest expense of $nil and $279, respectively. Series C Convertible Notes The Company’s Series C Convertible Promissory Notes bear interest at 15% per annum and are convertible into shares of the Company’s common stock pursuant to the terms of the applicable note agreements. As of March 31, 2026, one Series C Note remained outstanding with an aggregate principal balance of $116,667 (March 31, 2025 – $175,000). The remaining note continues to be subject to the original conversion provisions of the applicable note agreement. During the year ended March 31, 2026, the Company redeemed Series C Notes with a face value of $58,333 together with accrued interest of $18,670 for a cash payment of $77,003. No gain or loss was recognized on settlement of the host debt. The Company recognized a gain of $19,842 upon derecognition of the related derivative liability. During the year ended March 31, 2026, there were no conversions of Series C Notes into common stock. During the year ended March 31, 2025, Series C Notes with a face value of $<span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zj5KqCwGpMQc" title="Debt conversion converted instrument amount">1,487,700 and accrued interest of $<span id="xdx_905_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zBFFZEFR7ZA3" title="Debt instrument increase accrued interest">237,230 were converted into <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_z3YtvHOXa2L4" title="Debt conversion converted instrument shares issued">2,173,089 shares of common stock. As of March 31, 2025, <span id="xdx_90E_eus-gaap--SharesPaidForTaxWithholdingForShareBasedCompensation_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zsYwyk3zfHei" title="Shares paid for tax withholding for share based compensation">577,644 shares were recognized as an obligation for shares to be issued relating to these conversions. The fair value of the common shares issued and to be issued was $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_znwn2vAOFko5" title="Stock issued during period value new issues">2,431,178, based on the market price of the Company’s common stock on the respective conversion dates. The total value of debt settled upon conversion was $2,234,232, consisting of the face value of notes converted, accrued interest of $<span id="xdx_90E_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCConvertibleNotesMember_zglBXJM1gJZi" title="Debt instrument increase accrued interest">237,230 and related derivative liabilities of $509,303. The Company recognized a loss on conversion of $196,945, representing the difference between the fair value of the shares issued and to be issued and the carrying value of the debt and related derivative liabilities settled. During the year ended March 31, 2025, Series C Notes with a face value of $150,000 and accrued interest of $34,864 were redeemed for cash payments totaling $184,864. No gain or loss was recognized on redemption. As of March 31, 2026 and March 31, 2025, accrued interest related to the Series C Notes was $49,340 and $53,188, respectively. During the years ended March 31, 2026 and 2025, the Company recognized interest expense of $nil and $70,712, respectively. During the years ended March 31, 2026 and 2025, the Company recognized accretion and amortization expense related to the Series C Notes of $nil and $1,267,668, respectively. As of March 31, 2026 and March 31, 2025, all debt discounts associated with the Series C Notes had been fully amortized. Convertible Preferred Notes The Company has issued unsecured preferred notes and convertible promissory notes to private investors. Certain notes bear fixed interest rates ranging from 8% to 20% per annum and contain conversion features that require the mutual consent of both the investor and the Company. As the conversion features are not solely within the control of the holder, the Company has not recognized derivative liabilities related to these conversion options. The Company entered into a convertible preferred note financing on September 25, 2023 and issued a Preferred Note with a principal amount of $1,000,000. The Preferred Note bears interest at a fixed rate of 12% per annum, payable in cash monthly. As of March 31, 2025, the outstanding principal balance of the Preferred Note was $1,000,000. During the year ended March 31, 2026, the Company made principal repayments in accordance with the terms of the note, and as of March 31, 2026, the Preferred Note had been fully repaid with no balance remaining outstanding. The Company also issued a Preferred Note on October 25, 2023 in the principal amount of $250,000, bearing interest at a fixed rate of 12% per annum, payable in cash quarterly. During the year ended March 31, 2026, the Company repaid $<span id="xdx_902_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250401__20260331__us-gaap--AwardTypeAxis__custom--EighteenMonthAnniversaryMember_zgybvPu4sxW1" title="Debt conversion converted instrument amount">100,000 of the principal balance in accordance with the terms of the note. As of March 31, 2026, the outstanding principal balance was $150,000 (March 31, 2025 - $250,000) The Company issued a further Preferred Note in January 2024 for a principal amount of $114,303, bearing interest at a fixed rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240131__us-gaap--AwardTypeAxis__custom--TwentyFourMonthAnniversaryMember_zUcy2gcexHb5" title="Debt instrument interest rate stated percentage">8% per annum, payable in cash quarterly. As of March 31, 2026, the outstanding principal balance remained $114,303 (March 31, 2025 - $114,303). During the year ended March 31, 2025, the Company issued $1,985,000 in unsecured convertible promissory notes to private investors: $100,000 of the notes matured on their six-month anniversary of issuance and bore interest at 20% per annum; $710,000 of the notes mature on their twenty-four month anniversary of issuance and bear interest at 10% per annum; and $1,175,000 of the notes mature on their eighteen-month anniversary of issuance and bear no interest. All of the notes contain conversion features that require the mutual consent of the investor and the Company, and as the conversion is not solely within the control of the holder, the Company did not recognize a derivative liability in connection with these conversion options. During the year ended March 31, 2026, the Company repaid in full the $100,000 note that matured on its six-month anniversary of issuance, together with all accrued interest thereon, the outstanding principal balance remained $1,885,000 ( March 31, 2025 $1,985,000) BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) During the year ended March 31, 2026, the Company issued $1,395,000 in unsecured convertible promissory notes to private investors. The notes bear interest at rates ranging from 10.0% to 12.0% per annum and mature between nine and twenty-four months from issuance. Specifically, $65,000 of the notes mature on their nine-month anniversary and bear interest at 10.0% per annum; $<span id="xdx_904_eus-gaap--ProceedsFromUnsecuredNotesPayable_c20250401__20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthAnniversaryMember_zn8xpjQWmBql" title="Unsecured convertible promissory notes">500,000 mature on their twenty-four month anniversary and bear interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthAnniversaryMember_zg0QY1CZKadl" title="Convertible discount percentage">12.0% per annum; $<span id="xdx_903_eus-gaap--ProceedsFromUnsecuredNotesPayable_c20250401__20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthOneAnniversaryMember_zPGCA21Ehupl" title="Unsecured convertible promissory notes">730,000 mature on their twenty-four month anniversary and bear interest at <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthOneAnniversaryMember_zECaZ4D2era3" title="Convertible discount percentage">10.0% per annum; and $<span id="xdx_90F_eus-gaap--ProceedsFromUnsecuredNotesPayable_c20250401__20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthTwoAnniversaryMember_zWXGr4MpFpd1" title="Unsecured convertible promissory notes">100,000 mature on their twenty-four month anniversary and bear interest at <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20260331__us-gaap--AwardTypeAxis__custom--TwentyFourMonthTwoAnniversaryMember_ztyOfv1Rodr8" title="Convertible discount percentage">10.5% per annum. The Company received gross proceeds of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOfDebt_c20250401__20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredConvertiblePromissoryNotesMember_zRK7LJepJPz7" title="Proceeds from issuance of debt">1,395,000 from these issuances. In connection with the financings, the Company incurred financing fees of $46,500, resulting in net proceeds of $1,348,500. As the conversion features of these notes are not solely within the control of the holder, the Company did not recognize a derivative liability associated with the conversion options. As of March 31, 2026, the aggregate outstanding principal balance of these notes was $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfDebt_c20250401__20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredConvertiblePromissoryNotesMember_zP87dDnpxaEi" title="Proceeds from issuance of debt">1,395,000. The financing fees were capitalized as deferred financing costs and are presented as a reduction of the related debt balances in the consolidated balance sheet in accordance with ASC 835-30 and ASC 470-10. These costs are amortized over the contractual terms of the respective notes using a method that approximates the effective interest method. During the year ended March 31, 2026, the Company recognized amortization expense of $17,973 related to these deferred financing costs (2025 – $nil). As of March 31, 2026 and March 31, 2025, accrued interest related to the Preferred Notes and convertible promissory notes was $56,309 and $36,163, respectively. During the years ended March 31, 2026 and 2025, the Company recognized interest expense of $246,110 and $180,888, respectively. Other Convertible Notes On January 23, 2023, the Company issued a convertible preferred note with a principal amount of $2,000,000 to an accredited investor. The note bears interest at a fixed rate of 10% per annum and contains conversion features that become effective upon a qualified financing or upon mutual agreement of the Company and the noteholder. As the conversion feature is not solely within the control of the holder, the Company has not recognized a derivative liability related to the conversion option. As of March 31, 2026 and March 31, 2025, the outstanding principal balance of the note was $2,000,000. As of March 31, 2026 and March 31, 2025, the discount associated with the note was fully amortized. Other Short-term loans and Promissory Notes The Company maintains various debt arrangements, including promissory notes, a revolving financing facility, bridge loans and other financing arrangements. As of March 31, 2026, the Company had the following principal balances outstanding: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A promissory note issued in December 2022 with principal outstanding of $<span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_c20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteAgreementMember__dei--LegalEntityAxis__custom--IndividualInvestorMember_z1oDCuq1wWf6">600,000 (March 31, 2025 $<span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteAgreementMember__dei--LegalEntityAxis__custom--IndividualInvestorMember_zQ6UgyfM7xF6">600,000) bearing interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20221201__20221231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteAgreementMember__dei--LegalEntityAxis__custom--IndividualInvestorMember_zQsozoJBfS29">25% per annum.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A promissory note issued in December 2022 in connection with the extinguishment of warrants, with principal outstanding of $270,000 (March 31, 2025, $ 270,000).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A revolving accounts receivable and inventory financing facility with aggregate principal outstanding of $2,108,109 (March 31, 2025, $1,699,796).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A promissory note issued in February 2024, including subsequent advances, with principal outstanding of $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteAgreementMember__dei--LegalEntityAxis__custom--IndividualInvestorOneMember_zUr0zQD3I3wk" title="Outstanding amount">1,263,768 (March 31, 2025, $<span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_c20250331__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteAgreementMember__dei--LegalEntityAxis__custom--IndividualInvestorOneMember_zPe5320jujy8" title="Outstanding amount">660,932)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">An unsecured loan issued in July 2025 with principal outstanding of $250,000 (March 31, 2025, $ Nil).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A short-term bridge loan entered into during December 2025 with principal outstanding of $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ShortTermBridgeLoanAgreementOneMember__dei--LegalEntityAxis__custom--CollateralizedMerchantFinanceCompanyOneMember_zdkRdCujkLO2" title="Principal outstanding amount">177,226 (March 31, 2025, $ <span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_dxL_c20250331__us-gaap--DebtInstrumentAxis__custom--ShortTermBridgeLoanAgreementOneMember__dei--LegalEntityAxis__custom--CollateralizedMerchantFinanceCompanyOneMember_zOOBWQ78ckWb" title="Principal outstanding amount::XDX::-">Nil)</td></tr> </table> As of March 31, 2026, accrued interest related to these arrangements totaled $311,033 (March 31, 2025, $196,837). During the year ended March 31, 2026, the Company recognized interest expense of $729,912 (March 31, 2025, $698,028) related to these debt arrangements, including financing costs, accretion and facility charges. Deferred financing costs are recorded as a reduction of the related debt balances and amortized over the contractual terms of the respective arrangements.

0.12

821500

500000

121500

621500

0.12

0.75

370922

272342

98580

0.12

22009

25342

8320

88881

279

0.15

116667 175000

58333

18670

77003

19842

1487700

237230

2173089

577644

2431178

2234232

237230

509303 196945

150000

34864

184864

49340

53188

70712

1267668

0.08

0.20

1000000

0.12

1000000

250000

0.12

100000

150000

250000

114303

0.08

114303

1985000

100000

0.20

710000

0.10

1175000

100000

1885000

1985000

1395000

0.100

0.120

65000

0.100

500000

0.120

730000

0.100

100000

0.105

1395000

46500

1348500

1395000

17973

56309

36163

246110

180888

2000000

0.10

2000000

600000

0.25

270000

2108109

1699796

1263768

660932

250000

177226

311033

196837

729912

698028

6. TERM LOAN AND CREDIT AGREEMENT Term Loan On December 21, 2021, the Company entered into a Credit Agreement (the “Credit Agreement”) with SWK Funding LLC (the “Lender”), pursuant to which the Company borrowed approximately $12.4 million. The term loan matures on February 15, 2027 and bears interest at a variable rate equal to the applicable benchmark rate plus 10.5% per annum, subject to the terms of the Credit Agreement. The loan is secured by substantially all of the Company’s assets, including certain intellectual property. Interest payments are payable quarterly in accordance with the terms of the Credit Agreement. Pursuant to amendments negotiated with the Lender, principal repayments of $2.4 million ($600,000 per quarter) are scheduled during the final two years of the loan term. Accordingly, as of March 31, 2026, $14.68 million of the outstanding principal balance was classified as a current liability. In November 2024, the Company entered into an amendment with the Lender pursuant to which it received additional term loan proceeds of approximately $635,000 and capitalized approximately $1.5 million of accrued interest into the outstanding principal balance. In connection with this amendment, the Company issued 600,000 warrants exercisable at $0.50 per share and agreed to increase the exit fee payable upon maturity of the facility. The Company also received waiver and forbearance relief relating to certain covenant defaults. In December 2025, the Company entered into an additional forbearance agreement with the Lender and issued 120,000 warrants exercisable at $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231__us-gaap--TypeOfArrangementAxis__custom--ForbearanceAgreementMember_zpOjE9VW0xA3" title="Warrants exercisable price">0.37 per share. Additionally, the Company issued 27,150 warrants exercisable at $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20251231__us-gaap--TypeOfArrangementAxis__custom--WarrantAgreementMember_zwFWYAzUI9J5" title="Warrants exercisable price">2.21 per share in accordance with the terms of a previously executed warrant agreement. The warrants had an aggregate fair value of $38,078 and were recorded as additional debt discount. During the year ended March 31, 2026, the Company made a scheduled principal repayment of $600,000 under the Credit Agreement. As of March 31, 2026, the outstanding principal balance under the Credit Agreement was $15,270,932 (March 31, 2025 – $15,870,932). The related unamortized debt discount was $590,018 (March 31, 2025 – $1,199,372), resulting in a net carrying amount of $14,680,914 (March 31, 2025 – $14,671,560). Debt discounts, including deferred financing costs, warrant-related discounts and other financing costs associated with the Credit Agreement, are amortized over the remaining term of the loan using the effective interest method. During the years ended March 31, 2026 and 2025, the Company recognized accretion and amortization expense of $647,433 and $356,778, respectively. During the years ended March 31, 2026 and 2025, the Company recognized interest expense related to the Credit Agreement of $2,248,835 and $2,180,897, respectively. As of March 31, 2026 and March 31, 2025, accrued interest payable related to the Credit Agreement was $677,310 and $404,621, respectively. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars)

12400000

2027-02-15

0.105

2400000

600000

14680000

635000000

1500000

600000

0.50

120000

0.37

27150

2.21

38078

600000

15270932

15870932

590018

1199372

14680914 14671560

647433

356778

2248835

2180897

677310

404621

7. FEDERALLY GUARANTEED LOANS Economic Injury Disaster Loan (“EIDL”) In April 2020, the Company received $370,900 from the U.S. Small Business Administration (SBA) under the captioned program. The loan has a term of 30 years and an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20200430__us-gaap--DebtInstrumentAxis__custom--EconomicInjuryDisasterLoanMember_zlPAZYfNAZK9" title="Debt interest rate">3.75% per annum, without the requirement for payment in its first 12 months. The Company may prepay the loan without penalty at will. In May 2021, the Company received an additional $499,900 from the SBA under the same terms. As of March 31, 2026, the Company recorded accrued interest of $nil for the EIDL loan (March 31, 2025: $ Nil). Interest expense on the above loan was $43,610 and $32,655 for the years ended March 31, 2026 and 2025, respectively.

370900

The loan has a term of 30 years and an interest rate of 3.75% per annum, without the requirement for payment in its first 12 months

P30Y

0.0375

499900

43610

32655

8. DERIVATIVE LIABILITIES The Company analyzed the compound features of variable conversion and redemption embedded in the preferred shares instrument, for potential derivative accounting treatment on the basis of ASC 820 (Fair Value in Financial Instruments), ASC 815 (Accounting for Derivative Instruments and Hedging Activities), Emerging Issues Task Force (“EITF”) Issue No. 00–19 and EITF 07–05, and determined that the embedded derivatives should be bundled and valued as a single, compound embedded derivative, bifurcated from the underlying equity instrument, treated as a derivative liability, and measured at fair value. A roll-forward of activity is presented below for the year ended March 31, 2026 and 2025: SCHEDULE OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_497_20250401__20260331_zXMtnExZd6ng" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2026 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_494_20240401__20250331_z9y65jd4N6O2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2025 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilitiesNoncurrent_iS_zH5E03xkH4l6" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Derivative liabilities, beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,478,717</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,435,668</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssue_zroXeRB0gBre" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New issuance [Note 9]</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">649,533</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_zJKzbi1vUvi8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Change in fair value of derivatives during the year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">125,814</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">553,208</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_407_ecustom--ReductionDueToPreferredSharesConverted_zeVzGA4B44Ua" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Reduction due to preferred shares redeemed [Note 9]</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(207,623</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(1,159,692</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_401_eus-gaap--DerivativeLiabilitiesNoncurrent_iE_zaoNMpqF3PC5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Derivative liabilities, end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,396,908</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,478,717</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <p id="xdx_899_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdqg8HXxmIPb" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The lattice methodology was used to value the derivative components, using the following assumptions: SCHEDULE OF DERIVATIVE COMPONENTS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Dividend yield (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; font-weight: normal; text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0ztCZNihyx1" style="font-family: Times New Roman, Times, Serif">12</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztHyYhAM801c" title="Derivative liability, measurement input">12</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Risk-free rate for term (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUpF16I2Pvqj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5 – <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z36KBCDJRFai">4.1</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9LmWgC3eQx6" title="Derivative liability, measurement input">3.7 – <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBM6PT4DeZhi" title="Derivative liability, measurement input">5.1 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zc4qhEyI92Oi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104.7 – <span id="xdx_906_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2KqlneolqRg">156.4</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkO6XXAMLdE7" title="Derivative liability, measurement input">91.2 – <span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zb43rkLx25p3" title="Derivative liability, measurement input">194.2 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Remaining terms (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdkq5GSCSgG" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.25 – <span id="xdx_90A_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zetEDpT4VYXi">0.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_902_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zH6zVlx8iLGe" title="Derivative liability remaining term">0.17 – <span id="xdx_90E_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1QeMFVDDIil" title="Derivative liability remaining term">2.0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Stock price ($ per share)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_901_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztqro8ylzPk1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.24 – 0.53</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2AzTDNh9mU8" title="Stock price">0.24 – <span id="xdx_905_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zR7uaioSjSi5" title="Stock price">1.34 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> In addition, the Company recorded derivative liabilities related to the conversion and redemption features of the convertible notes, as well as warrants that were issued in connection with the convertible notes (Note 5). Any noteholder and placement agent warrants that were issued after the finalization of exercise price was accounted for as equity. <p id="xdx_89C_eus-gaap--ScheduleOfDerivativeInstrumentsTextBlock_hus-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zPa5NcDIDKob" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF CONVERTIBLE NOTE AND WARRANT DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_492_20250401__20260331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_z3UNHbfszySj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2026 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_499_20240401__20250331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_ziW3uNyDkZCd" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2025 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilitiesCurrent_iS_zThRbj5b6Zh8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; font-weight: normal; font-style: normal; text-align: left">Balance beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">424,200</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">991,866</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_zbXxjTgF9Akh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New Issuance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_401_eus-gaap--ConversionOfStockAmountConverted1_iN_di_zvF84Hxg62O5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Conversion to common shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(509,303</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40B_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationConvertibleNoteRedemption_zqM08TyocuXd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Convertible note redemption</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,842</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(59,011</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_zgDr6AbTauQk" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Change in fair value of derivative liabilities</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">41,535</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">648</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationEndOfDerivativeTreatmentOfWarrants_z1dCfFDLTSAe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">End of derivative treatment of warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationConvertibleNoteModification_z6uhaYjKNxzd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Convertible note modification</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--DerivativeLiabilitiesCurrent_iE_zQrPqbdZpCQj" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">445,893</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">424,200</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal; text-align: left"> </td></tr> </table> <p id="xdx_896_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_hus-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zwF7Zjf4L7tl" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Monte-Carlo methodology was used to value the convertible note and warrant derivative components, using the following assumptions: SCHEDULE OF CONVERTIBLE NOTE AND WARRANT DERIVATIVE COMPONENTS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: center"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Risk-free rate for term (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zlVYHY1313Y3" title="Derivative liability, measurement input">0.2 – <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNnsDn3GJGr2" title="Derivative liability, measurement input">4.1 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z0YVIf8LRRB2" title="Derivative liability, measurement input">0.1 – <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zcCDogfiCBHh" title="Derivative liability, measurement input">5.2 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_ziVCPNEHXGie" title="Derivative liability, measurement input">104.7 – <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zKhmOLKV7DQa" title="Derivative liability, measurement input">172.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_z8jHbo7mfM1d" title="Derivative liability, measurement input">91.2 – <span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zVP9B8yenIH" title="Derivative liability, measurement input">194.4 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Remaining terms (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zQdgSoiQ1TZk" title="Remaining terms">0.25 – <span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z2ebrAjDMiSb" title="Remaining terms">0.47 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zdIUgMi6jtrk" title="Remaining terms">0.25 – <span id="xdx_90A_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zitJk3rNhSqg" title="Remaining terms">0.5 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Stock price ($ per share)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_900_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_zqpVvOvJuaX5" title="Stock price">0.24 – <span id="xdx_90A_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_zuG1qVKNXGS8" title="Stock price">0.71 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_z2hdswz5eKLg" title="Stock price">0.24 – <span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_ziuZuqf4lva4" title="Stock price">1.45 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars)

SCHEDULE OF DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_497_20250401__20260331_zXMtnExZd6ng" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2026 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_494_20240401__20250331_z9y65jd4N6O2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2025 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_40C_eus-gaap--DerivativeLiabilitiesNoncurrent_iS_zH5E03xkH4l6" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Derivative liabilities, beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,478,717</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,435,668</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssue_zroXeRB0gBre" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New issuance [Note 9]</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">649,533</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_zJKzbi1vUvi8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Change in fair value of derivatives during the year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">125,814</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">553,208</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_407_ecustom--ReductionDueToPreferredSharesConverted_zeVzGA4B44Ua" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Reduction due to preferred shares redeemed [Note 9]</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(207,623</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(1,159,692</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_401_eus-gaap--DerivativeLiabilitiesNoncurrent_iE_zaoNMpqF3PC5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Derivative liabilities, end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,396,908</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,478,717</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table>

1478717

1435668

649533

125814

553208

-207623 -1159692

1396908

1478717

<p id="xdx_899_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_hus-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdqg8HXxmIPb" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The lattice methodology was used to value the derivative components, using the following assumptions: SCHEDULE OF DERIVATIVE COMPONENTS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Dividend yield (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; font-weight: normal; text-align: right"><span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0ztCZNihyx1" style="font-family: Times New Roman, Times, Serif">12</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztHyYhAM801c" title="Derivative liability, measurement input">12</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Risk-free rate for term (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_90B_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUpF16I2Pvqj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5 – <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z36KBCDJRFai">4.1</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_900_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z9LmWgC3eQx6" title="Derivative liability, measurement input">3.7 – <span id="xdx_90E_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zBM6PT4DeZhi" title="Derivative liability, measurement input">5.1 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zc4qhEyI92Oi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104.7 – <span id="xdx_906_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2KqlneolqRg">156.4</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkO6XXAMLdE7" title="Derivative liability, measurement input">91.2 – <span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zb43rkLx25p3" title="Derivative liability, measurement input">194.2 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Remaining terms (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_90D_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zdkq5GSCSgG" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.25 – <span id="xdx_90A_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zetEDpT4VYXi">0.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_902_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zH6zVlx8iLGe" title="Derivative liability remaining term">0.17 – <span id="xdx_90E_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z1QeMFVDDIil" title="Derivative liability remaining term">2.0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Stock price ($ per share)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right"><span id="xdx_901_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztqro8ylzPk1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.24 – 0.53</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2AzTDNh9mU8" title="Stock price">0.24 – <span id="xdx_905_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zR7uaioSjSi5" title="Stock price">1.34 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

3.5

4.1

3.7

5.1

104.7

156.4

91.2

194.2

P0Y3M P0Y6M P0Y2M1D P2Y 0.24 0.53 0.24 1.34

<p id="xdx_89C_eus-gaap--ScheduleOfDerivativeInstrumentsTextBlock_hus-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zPa5NcDIDKob" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"> SCHEDULE OF CONVERTIBLE NOTE AND WARRANT DERIVATIVE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_492_20250401__20260331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_z3UNHbfszySj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2026 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_499_20240401__20250331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_ziW3uNyDkZCd" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Fiscal Year 2025 $</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_404_eus-gaap--DerivativeLiabilitiesCurrent_iS_zThRbj5b6Zh8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; font-weight: normal; font-style: normal; text-align: left">Balance beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">424,200</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">991,866</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationIssues_zbXxjTgF9Akh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New Issuance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_401_eus-gaap--ConversionOfStockAmountConverted1_iN_di_zvF84Hxg62O5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Conversion to common shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(509,303</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40B_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationConvertibleNoteRedemption_zqM08TyocuXd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Convertible note redemption</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,842</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(59,011</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_zgDr6AbTauQk" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Change in fair value of derivative liabilities</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">41,535</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">648</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationEndOfDerivativeTreatmentOfWarrants_z1dCfFDLTSAe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">End of derivative treatment of warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationConvertibleNoteModification_z6uhaYjKNxzd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Convertible note modification</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--DerivativeLiabilitiesCurrent_iE_zQrPqbdZpCQj" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; text-align: left; padding-bottom: 2.5pt">Balance end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">445,893</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right">424,200</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal; text-align: left"> </td></tr> </table>

424200

991866

509303

-19842 -59011

41535

648

445893

424200

<p id="xdx_896_eus-gaap--ScheduleOfAssumptionsUsedTableTextBlock_hus-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleDebtMember_zwF7Zjf4L7tl" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Monte-Carlo methodology was used to value the convertible note and warrant derivative components, using the following assumptions: SCHEDULE OF CONVERTIBLE NOTE AND WARRANT DERIVATIVE COMPONENTS VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Fiscal Year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: center"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Risk-free rate for term (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_90D_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zlVYHY1313Y3" title="Derivative liability, measurement input">0.2 – <span id="xdx_907_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNnsDn3GJGr2" title="Derivative liability, measurement input">4.1 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal"><span id="xdx_903_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z0YVIf8LRRB2" title="Derivative liability, measurement input">0.1 – <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zcCDogfiCBHh" title="Derivative liability, measurement input">5.2 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_ziVCPNEHXGie" title="Derivative liability, measurement input">104.7 – <span id="xdx_90F_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zKhmOLKV7DQa" title="Derivative liability, measurement input">172.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_902_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_z8jHbo7mfM1d" title="Derivative liability, measurement input">91.2 – <span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zVP9B8yenIH" title="Derivative liability, measurement input">194.4 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Remaining terms (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zQdgSoiQ1TZk" title="Remaining terms">0.25 – <span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20250401__20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z2ebrAjDMiSb" title="Remaining terms">0.47 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zdIUgMi6jtrk" title="Remaining terms">0.25 – <span id="xdx_90A_ecustom--DerivativeLiabilityRemainingTerm_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zitJk3rNhSqg" title="Remaining terms">0.5 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Stock price ($ per share)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_900_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_zqpVvOvJuaX5" title="Stock price">0.24 – <span id="xdx_90A_ecustom--DerivativeStockPrice_iI_pid_c20260331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_zuG1qVKNXGS8" title="Stock price">0.71 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_z2hdswz5eKLg" title="Stock price">0.24 – <span id="xdx_90F_ecustom--DerivativeStockPrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteAndWarrantDerivativeMember_ziuZuqf4lva4" title="Stock price">1.45 </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

0.2

4.1

0.1

5.2

104.7

172.5

91.2

194.4

P0Y3M P0Y5M19D P0Y3M P0Y6M 0.24 0.71 0.24 1.45

9. STOCKHOLDERS’ DEFICIENCY AND MEZZANINE EQUITY (a) Authorized and Issued Stock As at March 31, 2026, the Company is authorized to issue 125,000,000 (March 31, 2025 – 125,000,000) shares of common stock ($0.001 par value), and 10,000,000 (March 31, 2025 – 10,000,000) shares of preferred stock ($0.001 par value), 20,000 of which (March 31, 2025 – 20,000) are designated shares of Series A preferred stock ($0.001 par value) and 600 (March 31, 2025 – 600) are designated shares of Series B preferred stock ($0.001 par value). At March 31, 2026, common shares and shares directly exchangeable into equivalent common shares that were issued and outstanding totaled <span id="xdx_90F_eus-gaap--SharesIssued_iI_c20260331__srt--TitleOfIndividualAxis__custom--ShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zHTSIZDDM4aj" title="Shares issued"><span id="xdx_90C_eus-gaap--SharesOutstanding_iI_c20260331__srt--TitleOfIndividualAxis__custom--ShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_z4sCn2NSec41" title="Shares outstanding">28,757,987 (2025 – <span id="xdx_908_eus-gaap--SharesIssued_iI_c20250331__srt--TitleOfIndividualAxis__custom--ShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zx22hzzw31I5" title="Shares issued"><span id="xdx_904_eus-gaap--SharesOutstanding_iI_c20250331__srt--TitleOfIndividualAxis__custom--ShareholdersMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_znChVCxmPok9" title="Shares outstanding">26,241,967) shares; these were comprised of 28,597,315 (2025 – 26,081,295) shares of common stock and 160,672 (2025 – 160,672) exchangeable shares. At March 31, 2026, there were 201 Series A shares of Preferred Stock that were issued and outstanding (2025 – 201), and there were 335 shares of Series B Preferred Stock that were issued and outstanding (March 31, 2024 – 385). There is also one share of the Special Voting Preferred Stock issued and outstanding held by one holder of record, which is the Trustee in accordance with the terms of the Trust Agreement and outstanding as at March 31, 2026 and 2025. (b) Series A Preferred Stock The number of Series A Preferred Stock issued and outstanding as of March 31, 2026 and 2025 was 201 and 201. The Series A Preferred Stock is junior to the Company’s existing undesignated preferred stock, and unless otherwise set forth in the applicable certificate of designations, shall be junior to any future issuance of preferred stock. The purchase price (the “Purchase Price”) for the Series A Preferred Stock to date has been $<span id="xdx_901_eus-gaap--PreferredStockLiquidationPreference_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zbYMYPg1cJre" title="Preferred stock, liquidation preference">10,000 per share. Except as otherwise expressly required by law, the Series A Preferred Stock does not have voting rights and does not have any liquidation rights. Preferred Stock Dividends Dividends shall be paid at the rate of <span id="xdx_902_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_uPure_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zUmjm7Rv1Ea1" title="Preferred stock dividend rate percentage">12% per annum of the amount of the Series A Preferred Stockholder’s (the “Holder”) Purchase Price. Dividends shall be paid quarterly unless the Holder and the Company mutually agree to accrue and defer any such dividend. Conversion The Series A Preferred Stock is convertible into shares of common stock commencing 24 months after the issuance date of the Series A Preferred Stock. Upon which, on a monthly basis, up to <span id="xdx_902_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zclrVznhGmic" title="Debt instrument redemption price percentage">5% of the aggregate amount of the Purchase Price can be converted (subject to adjustment for changes in the Holder’s ownership of the underlying Series A Preferred Stock). The conversion price is equal to the greater of $<span id="xdx_907_eus-gaap--PreferredStockConvertibleConversionPrice_iI_pid_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztTRmivte77b" title="Preferred stock convertible conversion price">.001 or a <span id="xdx_90D_ecustom--VolumeWeightedAveragePricePercentage_pid_dp_uPure_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6QqfUTM1Aw7" title="Volume weighted average price percentage">15% discount to the volume-weighted average price (“VWAP”) of the Company’s common stock five Trading Days immediately prior to the conversion date (the “Conversion Rate). Additionally, subject to certain provisions, the Holder may exchange its Series A Preferred Stock into any common stock financing being conducted by the Company at a <span id="xdx_906_ecustom--VolumeWeightedAveragePricePercentage_pid_dp_uPure_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxUSuX4k7lXk" title="Volume weighted average price percentage">15% discount to the pricing of that financing. Other Adjustments and Rights <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The Conversion Rate (and shares issuable upon conversion of the Series A Preferred Stock) will be appropriately adjusted to reflect stock splits, stock dividends business combinations and similar recapitalization.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The Holders shall be entitled to a proportionate share of certain qualifying distributions on the same basis as if they were holders of the Company’s common stock on an as converted basis.</td></tr> </table> Company Redemption The Company may redeem all or part of the outstanding Series A Preferred Stock after one year from the date of issuance by paying an amount equal to the aggregate Purchase Price paid, adjusted for any reduction in Series A Preferred Stock holdings, multiplied by 110% plus accrued dividends BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) (c) Series B Preferred Stock and Mezzanine Equity On September 19, 2023, the Company entered into a Securities Purchase Agreement with an institutional investor for the issuance of Series B Convertible Preferred Stock (the “Series B Preferred Stock”). Each share of Series B Preferred Stock has a stated value of $10,000. During the years ended March 31, 2025 and 2024, the Company issued an aggregate of 550 shares of Series B Preferred Stock and received net proceeds of approximately $4.6 million. No Series B Preferred Stock was issued during the year ended March 31, 2026. The Series B Preferred Stock ranks senior to the Company’s common stock with respect to dividends, distributions and liquidation preferences. Holders are entitled to cumulative dividends at a rate of 8% per annum, payable in cash or common stock in accordance with the terms of the Certificate of Designations. The Series B Preferred Stock is convertible into shares of the Company’s common stock pursuant to the terms of the Certificate of Designations and is also subject to redemption provisions. The Company may redeem outstanding shares of Series B Preferred Stock at a price equal to <span id="xdx_902_eus-gaap--DebtInstrumentRedemptionPricePercentage_pid_dp_uPure_c20230918__20230919__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zt6dPPzpO4m6" title="Debt instrument redemption price percentage">110% of the stated value plus accrued but unpaid dividends and other amounts due. On April 1, 2024, the Company filed an Amended Certificate of Designations pursuant to which the Series B Preferred Stock became non-voting, except as otherwise required by law. All other material rights and preferences of the Series B Preferred Stock remained substantially unchanged. The Company has determined that the Series B Preferred Stock should be classified as mezzanine equity in accordance with ASC 480, Distinguishing Liabilities from Equity. Certain embedded conversion and redemption features are accounted for separately as derivative liabilities and are remeasured to fair value at each reporting date, with changes in fair value recognized in the consolidated statements of operations. During the year ended March 31, 2026, the Company reduced the carrying value of mezzanine equity by $171,488 in connection with the conversion of 30 Series B Preferred shares into common stock and by $114,326 in connection with the redemption of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250401__20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_z5K93Kx3mbFf">20 Series B Preferred shares. As a result of the conversion and redemption activity, the Company also reduced its accrued dividend liability by $121,945 and reduced the related derivative liabilities by $207,623. Accrued dividends related to the Series B Preferred Stock, which are included within Accounts Payable and Accrued Liabilities in the accompanying consolidated balance sheets, were $<span id="xdx_90A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_c20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3DCYjN8cn3" title="Accounts payable and accrued liabilities">876,256 and $<span id="xdx_903_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_c20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zSeD1N8I5rk6" title="Accounts payable and accrued liabilities">297,915 as of March 31, 2026 and 2025, respectively. As of March 31, 2026 and March 31, 2025, 335 and 385 shares of Series B Preferred Stock were outstanding, respectively. The carrying value of the Series B Preferred Stock classified as mezzanine equity was $1,714,476 and $2,000,290 as of March 31, 2026 and March 31, 2025, respectively. A roll-forward of activity is presented below for the year ended March 31, 2026: SCHEDULE OF SERIES B PREFERRED STOCK FOR MEZZANINE EQUITY <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhaSMioZExx9" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzPjxgP98iUb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_zFbmUsDWLgC" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; font-weight: normal; font-style: normal">Balance beginning of year – March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,488,920</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_zOxTslawaYn7" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal">Balance beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,488,920</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_zvMkDo0EoKDi" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Net proceeds received pursuant to the issuance of preferred shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,732,532</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssue_zLnCVHNYHv7a" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Recognition of derivative liabilities (Note 8)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(649,533</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_403_eus-gaap--PaymentsForRepurchaseOfConvertiblePreferredStock_iN_di_z079A08TY5zd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Redemption of convertible preferred shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(114,326</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertiblePreferredStockConvertedToOtherSecurities_iN_di_zKCyvLViG9Z8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Conversion into common shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(171,488</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(571,629</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_z8XkTYwB1pIe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; padding-bottom: 2.5pt">Balance end of year – March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,714,476</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_zioVqbG7rMm1" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; padding-bottom: 2.5pt">Balance end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,714,476</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> (d) Share issuances Share issuances during the year ended March 31, 2026 During the three months and the year ended March 31, 2026, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXT4reJbMMP2" title="Conversion of mezzanine equity into common shares">789,604 and <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmZjjqQKM528" title="Conversion of mezzanine equity into common shares">2,506,020 common shares to Series B preferred shareholders, respectively, in connection with Series B preferred share conversions. During the year ended March 31, 2026, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zFBDhDTGp3G7" title="Stock issued during period, shares, issued for services">10,000 common shares for services received with a fair value of $3,770, which was recognized as a general and administrative expense with a corresponding credit to additional paid-in capital. Share issuances during the year ended March 31, 2025 During the three months and the year ended March 31, 2025, the Company issued <span id="xdx_90D_ecustom--IssuanceOfCommonSharesFromSharesToBeIssued_dxL_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertibleNoteMember_zp4MbQAw7sq1" title="Issuance of common shares from shares to be issued::XDX::-">nil and <span id="xdx_90B_ecustom--IssuanceOfCommonSharesFromSharesToBeIssued_c20240401__20250331__us-gaap--StatementClassOfStockAxis__custom--SeriesCConvertibleNoteMember_z36jAINhcOa6" title="Issuance of common shares from shares to be issued">320,321 common shares to Series B preferred shareholders, respectively, in relation to shares to be issued obligation as of March 2024 for Series B preferred share conversions. In October 2024, the Company issued 1,197,770 common shares on partial conversion of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zQnr1j2FeRBi">25 shares of Series B Convertible Redeemable Preferred Stock, and a further <span id="xdx_902_eus-gaap--PreferredStockConvertibleSharesIssuable_iI_c20241031__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zypTF4v8o3H9" title="Additional common shares conversion">233,441 additional common shares required to complete its conversion obligation of a conversion of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--StatementClassOfStockAxis__custom--SeriesBConvertibleRedeemablePreferredStockMember_zk2qDlNfrQl7">25 shares of Series B Convertible Redeemable Preferred Stock that was triggered on July 11, 2024. During the three and nine months ended December 31, 2024, the Company issued another 1,431,181 and 2,867,448 common shares to Series B preferred shareholders for an additional request to convert 25 and 75 Series B preferred shares, respectively. In addition, during the year ended March 31, 2025, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsvPPgOSLHP2" title="Stock issued during period, shares, issued for services">616,666 common shares for services received with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zheLVhzM2i9c" title="Stock issued during period, value, issued for services">292,596, which was recognized as a general and administrative expense with a corresponding credit to additional paid-in capital. During that same period, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240401__20250331__srt--TitleOfIndividualAxis__custom--ConsultantMember_zAkMUuLyUSgc" title="Stock issued during period, shares, issued for services">100,000 shares of common stock valued at $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240401__20250331__srt--TitleOfIndividualAxis__custom--ConsultantMember_z2IwCkOKmq35" title="Stock issued during period, value, issued for services">26,000 to a consultant as part of agreed contract remuneration In addition, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20240401__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_zyBy8WpRxAH5" title="Stock issued during period, shares, issued for services">480,000 common shares to an executive as part of a bonus compensation arrangement. The shares were issued in settlement of previously accrued bonus liabilities, with a total fair value of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20240401__20250331__srt--TitleOfIndividualAxis__srt--ExecutiveOfficerMember_z2XPDr0LGBRk" title="Stock issued during period, value, issued for services">206,400 recognized in the financial statements. During the year ended March 31, 2025, convertible notes with a face value of $1,487,700 were converted into 2,173,089 common shares. The fair value of common shares issued during the year ended March 31, 2025, is $2,431,178, and is determined based on market price upon conversion. Total value of debt settled is in the amount of $2,234,232, which consisted of the face value of notes converted, accrued interest of $237,230, and relevant derivative liability of $509,303. The Company recognized a loss upon conversion of $196,945, representing the difference between the value of debt settled and fair value of shares issued and to be issued. (Note 5). During the year ended March 31, 2025, $6,104,444 of Series A Preferred Stock (face value) and $1,071,542 relevant accrued dividend were converted into <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDOO2Tz4Mtkk" title="Debt conversion converted shares">8,952,170 common shares. The conversion was accounted as an extinguishment and the difference between the total carrying value of the preferred shares converted, derivative liabilities derecognized and unpaid dividend at the time of conversion <span id="xdx_90F_eus-gaap--DepositLiabilitiesAccruedInterest_iNI_di_c20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zG5Y7q3WYfTd" title="Deposit liabilities, accrued interest">($7,984,463), and the fair value of the common shares issued <span id="xdx_90A_eus-gaap--StockRedeemedOrCalledDuringPeriodValue_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zykDNpVmH7Gd" title="Stock redeemed or called during period, value">($11,039,142) was $<span id="xdx_90E_eus-gaap--InvestmentCompanyDividendDistribution_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ztArs4uD0xO" title="Investment company, dividend distribution">3,054,680 and was recognized as deemed dividend expense. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) The Company issued <span id="xdx_903_ecustom--IssuanceOfSharesForSettlementOfAccountsPayable_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zq1zlTqmDAI5" title="Issuance of shares for settlement of accounts payable">1,000,413 common shares in settlement of $<span id="xdx_902_ecustom--IssuanceOfSharesForSettlementOfAccountsPayableValue_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ziHyk811i5z4" title="Issuance of shares for settlement of accounts payable, value">741,316 in amount due to a shareholder which was part of the accounts payable. The Company recognized a loss upon debt extinguishment of $249,093, which was the difference between the accounts payable settled and the fair value of common shares issued. The loss was included as part of the other income (expense) in the Condensed Consolidated Statement of Operations and Comprehensive Loss. The Company issued <span id="xdx_904_ecustom--IssuanceOfCommonSharesFromAtTheMarketTransactionShares_c20240514__20240515__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwq1Ginmk1sc" title="Issuance of common shares from at-the-market transaction, shares">97,811 common shares for net proceeds of $125,227 pursuant to a registration statement filed on May 15, 2024. The Company issued 716,666 shares pursuant to the services provided by consultant (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_zq842HquQ9y6">236,666 shares) and a director of the Company (<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20240401__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zK9aoZWhRi6e">480,000), and the fair of those shares were determined by using market value relative to the issuance. (e) Shares to be issued Activity during the year ended March 31, 2026 As of March 31, 2026, the Company has 424,216 outstanding shares remaining to be issued to Series B preference shareholders in relation to November 2025 notice for conversion of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zkNBCCAiG8sg" title="Preferred shares conversion">25 preferred shares. Activity during the year ended March 31, 2025 During the year ended March 31, 2025, the Company issued <span id="xdx_90E_ecustom--IssuanceOfCommonSharesFromSharesToBeIssued_c20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zz1VQn8JANyb" title="Issuance of common shares from shares to be issued">320,321 common shares to Series B preferred shareholders in relation to shares to be issued obligation as of March 31, 2024, for Series B preferred share conversions. During the year ended March 31, 2025, Series C Notes with a face value of $1,487,700, were converted into <span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240401__20250331__us-gaap--DebtInstrumentAxis__custom--SeriesCNotesMember_z56PedYmElM4" title="Converted instrument shares issued">2,173,089 common shares, respectively. As of March 31, 2025, 577,644 shares are recognized as an obligation for shares to be issued relating to the conversion. (f) Warrant issuances, exercises and other activity Warrant issuances during the year ended March 31, 2026 In December 2025, the Company issued 120,000 warrants to its term lender in connection with a forbearance agreement dated December 12, 2025, with an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--SecondForbearanceAgreementMember_zgigJ3R3PZU2" title="Warrants exercise price">0.37 per share. During the same month, the Company also issued 27,150 additional warrants with an exercise price of $2.21 per share pursuant to the terms of a previously executed warrant agreement. The warrants had an aggregate fair value of $38,078, determined using the Black-Scholes option pricing model. The 120,000 warrants were valued using an expected life of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20251231__us-gaap--TypeOfArrangementAxis__custom--SecondForbearanceAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zSVDj5UJxIzh">7.0 years, a risk-free interest rate of <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--SecondForbearanceAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zYh4WbhCWhYf">3.95%, and expected volatility of <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--SecondForbearanceAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zZGtwZqcoKj1">103.07%. The 27,150 warrants were valued using an expected life of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20251231__us-gaap--TypeOfArrangementAxis__custom--WarrantAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zK6KKLRUqmH2">4.65 years, a risk-free interest rate of <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--WarrantAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zn6rJm9T2vph">3.94%, and expected volatility of <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20251231__us-gaap--TypeOfArrangementAxis__custom--WarrantAgreementMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zFpYNQnyJCvk">103.07%. Warrant issuances during the year ended March 31, 2025 During the year ended March 31, 2025, the Company issued a 1,200,000 warrant to its executive against the stock options from the Company’s 2018 Equity Incentive Plan, with exercise price of 0.43. The Company recorded stock based compensation of $<span id="xdx_907_eus-gaap--AllocatedShareBasedCompensationExpense_c20240401__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember_zzIaGFcH21H4" title="Stock-based compensation">422,456 under selling, general and administrative expenses with corresponding credit to additional paid in capital. In November 2024, the Company issued 600,000, 7-year share warrants to the term lender with a strike price of $0.50 per share with the fair value of 152,184 against an additional transaction with its term lender. The Company increased the liability with corresponding credit to additional paid in Capital. Warrant issuances, exercises and expirations or cancellations during the fiscal years ended March 31, 2026 and 2025 as follows: Warrant activity during the years ended March 31, 2026 and 2025 is indicated below: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--BrokerWarrantsMember_zdcD8hpqqJ65" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Broker Warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--ConsultantWarrantsMember_zipoGj4lxBhg" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Consultant and Noteholder Warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--WarrantsIssuedOnConversionOfConvertibleNotesMember_zGvZvK7PEnIe" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Warrants Issued on Convertible Notes</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zbcD8i8Pu3De" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_43E_c20240401__20250331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zAOIMLlkdoci" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; font-weight: normal">As at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">208,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">253,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">1,331,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_zwEinut82qeb" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired/cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(15,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(15,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zuOx0jnltAZe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Issued</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">600,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,200,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,800,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_43B_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zsxATIRrCtYf" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">As at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">808,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,116,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_43A_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zLExyayE1Fd1" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Beginning balance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">808,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,116,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_z03Ag5H6omY4" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired/cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_z8tV8RbCSQYc" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Issued</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">147,150</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">147,150</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_435_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zW72oWUABIRh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">As at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">956,077</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,263169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_430_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zyo4e6PRZeB9" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Ending balance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">956,077</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,263169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">$<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember__srt--RangeAxis__srt--MinimumMember_zsDkmaDUU9j4" title="Exercise price">0.37 to $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember__srt--RangeAxis__srt--MaximumMember_zGOgPkQQ1Dgg" title="Exercise price">37.56</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">$<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember__srt--RangeAxis__srt--MinimumMember_zdsKY4IVl1Sh" title="Exercise price">0.43 to $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember__srt--RangeAxis__srt--MaximumMember_zFgVV5eCMRIh" title="Exercise price">14.40</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--WarrantsIssuedOnConvertibleNotesMember_zByR3a6puuX3" title="Exercise price">4.18</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Expiration Date</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember_zZkfbny7FCf4" title="Expiration date">August 2026 to October 2033</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember_zigQ8MNP16k7" title="Expiration date">March 2029 to December 2032</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--WarrantsIssuedOnConvertibleNotesMember_zNnaMtuzm7Gi" title="Expiration date">October 2027</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> (g) Stock based compensation 2016 Equity Incentive Plan On February 2, 2016, the Board of Directors of the Company approved the Company’s 2016 Equity Incentive Plan (the “Plan”). The purpose of the Plan is to advance the interests of the Company and its stockholders by providing an incentive to attract, retain and reward persons performing services for the Company and by motivating such persons to contribute to the growth and profitability of the Company. The Plan seeks to achieve this purpose by providing for awards in the form of options, stock appreciation rights, restricted stock purchase rights, restricted stock bonuses, restricted stock units, performance shares, performance units and other stock based awards. The Plan shall continue in effect until its termination by the board of directors or committee formed by the board; provided, however, that all awards shall be granted, if at all, on or before the day immediately preceding the tenth (10th) anniversary of the effective date. The maximum number of shares of stock that may be issued under the Plan shall be equal to <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20160202__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zfBFTun82qIj" title="Share based payment award number of shares authorized">1,241,422 shares ; provided that the maximum number of shares of stock that may be issued under the Plan pursuant to awards shall automatically and without any further Company or shareholder approval, increase on January 1 of each year for not more than 10 years from the effective date, so the number of shares that may be issued is an amount no greater than 20% of the Company’s outstanding shares of stock and shares of stock underlying any outstanding exchangeable shares as of such January 1; provided further that no such increase shall be effective if it would violate any applicable law or stock exchange rule or regulation, or result in adverse tax consequences to the Company or any participant that would not otherwise result but for the increase. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) During the year ended March 31, 2026, the Company granted <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_do_uShares_c20250401__20260331__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_z3j4rFac4Ps6" title="Granted shares">no stock options. During the year ended March 31, 2025, the Company granted <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240401__20250331__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zFiUw20xdzT6" title="Granted shares">2,836,176 stock options with a weighted average grant date exercise price of $<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20250331__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_z2E8RvCWuzuh" title="Weighted average exercise price">0.5.The Company recorded stock based compensation of $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_c20250401__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zklYkon3SQh2" title="Stock-based compensation">25,632 (2025: $<span id="xdx_90A_eus-gaap--AllocatedShareBasedCompensationExpense_c20240401__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpensesMember__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zeTSgiEUH7q1" title="Stock-based compensation">1,461,698) under selling, general and administrative expenses with corresponding credit to additional paid in capital. The stock based compensation expense recognized during the period relates to unvested stock options granted in prior periods. As of March 31, 2026, options outstanding were <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zYG4T8deua7c" title="Number of options outstanding">3,048,663 with the weighted average exercise price of $<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember__us-gaap--PlanNameAxis__custom--TwoThousandAndSixteenEquityIncentivePlanMember_zBPj3ouw4Pd6" title="Weighted average exercise price">1.14. <p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zNlCnvfbTYae" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the stock option activities during the fiscal year ended March 31, 2026: SCHEDULE OF STOCK OPTION ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Number of Options</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Remaining Contractual Term (years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Aggregate Intrinsic Value(1)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzddj5XrLfT1" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Number of options, beginning outstanding">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAIjmKSMZsF9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Weighted average exercise price, beginning outstanding">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3Tk91tRkqwh" title="Weighted average remaining contractual term (years)">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zwDlSUtvUMdl" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Aggregate intrinsic value, beginning outstanding">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Adjustment for rounding effect of Reverse Split</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplit_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFy9mbPIMoBc" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Adjustment for rounding effect of Reverse Split">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplitInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zQ5H1RkaTsvf" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Adjustment for rounding effect of Reverse Split">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Granted</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zVjEaTKUySU6" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Granted">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zThdwn3jX1n6" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Granted">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6jf8MzfUoq9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Cancelled">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9om2UBLTajh" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Cancelled">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyl1nuuaj4cj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Expired">(14,192</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJ2pT6WG4Rm5" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Expired">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Forfeited</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zHpwBOXW8ixj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Forfeited">(4,975</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zDELwJz3Dfci" style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Forfeited">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zI0vuBz3vQfj" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, ending outstanding">3,048,663</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwxdDXfR33p9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, ending outstanding">1.13</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zS8nReOX4PSe" title="Weighted average remaining contractual term (years)">6.01</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zKffgI1ga2d2" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, ending outstanding">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and expected to vest at March 31, 2026*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zDetTzh0IdUf" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and expected to vest">3,048,663</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____ztQNBKZZ7ba9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and expected to vest">1.13</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zuYqmHWDQ6Vi" title="Weighted average remaining contractual term, Vested and expected to vest">6.01</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zD5lqmaLzwYd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and expected to vest">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and exercisable at March 31, 2026*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zhtw4ZyZlxSd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and exercisable">2,749,295</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zWgkyofJaWQg" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and exercisable">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zU3k3wamSa3a" title="Weighted average remaining contractual term, Vested and exercisable">5.75</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____z6CHObfNu54k" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and exercisable">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; width: 0.5in">(1)</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2026 and fair value of common stock adjusted.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0F_zkREnKxyTlAd" style="font: normal 10pt Times New Roman, Times, Serif">*</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">This includes <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250401__20260331__us-gaap--AwardTypeAxis__custom--TwoThousandAndTwentyThreeEquityIncentivePlanMember_ztJVfYUhkkW" title="Options granted to employees">1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below.</td></tr> </table> The following table summarizes the stock option activities during the fiscal year ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Number of Options</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Remaining Contractual Term (years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Aggregate Intrinsic Value(1)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjGJMqzus83l" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Number of options, beginning outstanding">1,239,873</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztbgpIUTF5wl" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 12%; text-align: right; font-weight: normal" title="Weighted average exercise price, beginning outstanding">9.39</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 12%; text-align: right; font-weight: normal"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7Otgh2jO8yi" title="Weighted average remaining contractual term (years)">5.35</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zeBDLaPPzzYh" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Aggregate intrinsic value, beginning outstanding">9,705,937</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Adjustment for rounding effect of Reverse Split</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplit_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3MIl9eK6kp9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Adjustment for rounding effect of Reverse Split">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplitInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZi4X3tEIC0f" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Adjustment for rounding effect of Reverse Split">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Granted</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAY64GV5GULh" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Granted">2,836,176</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zu9RSEe5JLDa" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Granted">0.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermGranted2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjSiRRoALXIe" title="Weighted average remaining contractual term granted">0.02</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlXhKwINLnMd" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Cancelled">(931,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zim0SZj7lBp3" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Cancelled">9.32</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_904_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermCancelled_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zcUhWsuT9zAf" title="Weighted average remaining contractual term Cancelled">4.24</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZSyOCdxEeHj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Expired">(57,582</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEx5dX2a1X1" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Expired">0.56</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermExpired2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgpU1TCvgfqb" title="Weighted average remaining contractual term, Expired">0.17</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Forfeited</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zANvfliwGEwb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Forfeited">(19,637</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5uJCvQX67Ca" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Forfeited">0.37</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermForfeited2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zkVdheeMUGr1" title="Weighted average remaining contractual term, Forfeited">2.34</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zf7v9xy9yV2e" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, ending outstanding">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zYZH6Wf9MI42" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, ending outstanding">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9q1l1XzsvPb" title="Weighted average remaining contractual term (years)">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zW7iFkZtdGKg" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, ending outstanding">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and expected to vest at March 31, 2025*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zQ7jSuTsMACd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and expected to vest">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zoyZdUnVdfLa" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and expected to vest">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____z6QY0bWBzXnb" title="Weighted average remaining contractual term, Vested and expected to vest">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zt4hntK0YMAa" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and expected to vest">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and exercisable at March 31, 2025*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____z8JgIwyFAwLi" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and exercisable">2,611,411</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zZrqdNvDmtib" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and exercisable">1.17</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zu0uW1tKYjtc" title="Weighted average remaining contractual term, Vested and exercisable">0.43</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zpbqEdxGGqW8" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and exercisable">805,181</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; width: 0.5in">(1)</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2025 and fair value of common stock adjusted.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif">*</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">This includes <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240401__20250331__us-gaap--AwardTypeAxis__custom--TwoThousandAndTwentyThreeEquityIncentivePlanMember_zkZTkJcIwgCi" title="Options granted to employees">1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below.</td></tr> </table> <p id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zhyUvzOEgKXb" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of each option granted is estimated at the time of grant using multi-nominal lattice model using the following assumptions, for each of the respective years ended March 31: SCHEDULE OF FAIR VALUE OF OPTION GRANTED USING VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Exercise price ($)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember_zPKvM8DvDAH5" title="Exercise price">0.43-<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember_zaJVIBXzfJUd" title="Exercise price">0.43</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Risk free interest rate (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zAGMUgD1t6Xd" title="Risk free interest rate">4.24-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zBIUnSiBaWcc" title="Risk free interest rate">4.33</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected term (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zatYHNMxIsz1" title="Expected term">1.46-<span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zXmIqTJKCQ33" title="Expected term">5.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zaMMQ3a1Lfvc" title="Expected volatility">113.97-<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zWXGHnY3KDz8" title="Expected volatility">142.22</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify; font-weight: normal">Expected dividend yield (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240401__20250331_zQrqNu6gboMh" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Expected dividend yield">0.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Fair value of option ($)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember_zvW1gWPaUtC" title="Fair value of option">1.097-<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember_znyA1v23J1nk" title="Fair value of option">1.360</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected forfeiture (attrition) rate (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_ecustom--ExpectedForfeitureAttritionRates_pid_dp_uPure_c20240401__20250331_zSGT8GrZ65ik" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Expected forfeiture (attrition) rate">0.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) 2023 Equity Incentive Plan and the Employee Stock Purchase Plans On March 31, 2023, the Company adopted the 2023 Equity Incentive Plan (the “2023 Plan”). The 2023 Plan authorizes grants of equity-based and incentive cash awards to eligible participants designated by the 2023 Plan’s administrator. The 2023 Plan will be administered by the Compensation Committee of the Company’s Board of Directors (the “Board”). An aggregate of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20230331__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyThreeEquityIncentivePlanMember_z29EO4u6Ax7k" title="Aggregate shares">5,000,000 shares of the Company’s common stock (the “Common Stock”), plus the number of shares available for issuance under the Company’s 2016 Equity Incentive Plan that had not been made subject to outstanding awards, were reserved for issuance under the 2023 Plan. Unless earlier terminated by the Board, the 2023 Plan will remain in effect until all Common Stock reserved for issuance has been issued, provided, however, that all awards shall be granted, if at all, on or before the day immediately preceding the tenth (10th) anniversary of the effective date of the 2023 Plan. The Company also adopted the Employee Stock Purchase Plan (the “ESPP”). The ESPP allows eligible employees of the Company and the Company’s designated subsidiaries the ability to purchase shares of the Company’s Common Stock at a discount, subject to various limitations. Under the ESPP, employees will be granted the right to purchase Common Stock at a discount during a series of successive offerings, the duration and timing of which will be determined by the ESPP administrator (the “Administrator”). In no event can any single offering period be longer than 27 months. The purchase price (the “Purchase Price”) for each offering will be established by the Administrator. With respect to an offering under Section 423 of the Internal Revenue Code of 1986 (“Section 423 Offering”), in no case may such Purchase Price be less than the lesser of (i) an amount equal to 85 percent of the fair market value on the commencement date, or (ii) an amount not less than 85 percent of the fair market value the on the purchase date. In the event of financial hardship, an employee may withdraw from the ESPP by providing a request at least 20 Business Days before the end of the offering period (the “Offering Period”). Otherwise, the employee will be deemed to have exercised the purchase right in full as of such exercise date. Upon exercise, the employee will purchase the number of whole shares that the participant’s accumulated payroll deductions will buy at the Purchase Price. If an employee wants to decrease the rate of contribution, the employee must make a request at least 20 Business Days before the end of an Offering Period (or such earlier date as determined by the Administrator). An employee may not transfer any rights under the ESPP other than by will or the laws of descent and distribution. During a participant’s lifetime, purchase rights under the ESPP shall be exercisable only by the participant.

125000000

0.001

10000000

0.001

20000

0.001

600

0.001

28757987

26241967

28597315

26081295

160672

201

335

385

201

10000

0.12

0.05

0.001

0.15 0.15

1.10

10000

550

4600000

0.08

1.10

171488

114326

121945

207623

876256

297915

335

385

1714476

2000290

A roll-forward of activity is presented below for the year ended March 31, 2026: SCHEDULE OF SERIES B PREFERRED STOCK FOR MEZZANINE EQUITY <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250401__20260331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zhaSMioZExx9" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240401__20250331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzPjxgP98iUb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_zFbmUsDWLgC" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; width: 60%; font-weight: normal; font-style: normal">Balance beginning of year – March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">1,488,920</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_407_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iS_zOxTslawaYn7" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal">Balance beginning of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,488,920</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_zvMkDo0EoKDi" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Net proceeds received pursuant to the issuance of preferred shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,732,532</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssue_zLnCVHNYHv7a" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Recognition of derivative liabilities (Note 8)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(649,533</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_403_eus-gaap--PaymentsForRepurchaseOfConvertiblePreferredStock_iN_di_z079A08TY5zd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Redemption of convertible preferred shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(114,326</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertiblePreferredStockConvertedToOtherSecurities_iN_di_zKCyvLViG9Z8" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Conversion into common shares</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(171,488</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(571,629</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40F_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_z8XkTYwB1pIe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; padding-bottom: 2.5pt">Balance end of year – March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,714,476</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--TemporaryEquityCarryingAmountAttributableToParent_iE_zioVqbG7rMm1" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-family: Times New Roman, Times, Serif; font-weight: normal; font-style: normal; padding-bottom: 2.5pt">Balance end of year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,714,476</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">2,000,290</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table>

2000290

1488920

2000290

1488920

1732532

-649533

114326

171488

571629

1714476

2000290

1714476

2000290

789604

2506020

10000

3770 320321

1197770

233441

1431181

2867448

616666

292596

100000

26000

480000

206400

1487700

2173089

2431178

2234232

237230

509303

196945

6104444

1071542

8952170

7984463

-11039142

3054680

1000413 741316 249093 97811 125227

716666

236666

480000

424216

320321

1487700

2173089

577644

120000

0.37

27150

2.21

38078

120000

P7Y

3.95

103.07

27150

P4Y7M24D

3.94

103.07

1200000

0.43

422456

600000

P7Y

0.50

152184

Warrant activity during the years ended March 31, 2026 and 2025 is indicated below: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--BrokerWarrantsMember_zdcD8hpqqJ65" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Broker Warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--ConsultantWarrantsMember_zipoGj4lxBhg" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Consultant and Noteholder Warrants</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_custom--WarrantsIssuedOnConversionOfConvertibleNotesMember_zGvZvK7PEnIe" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Warrants Issued on Convertible Notes</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zbcD8i8Pu3De" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_43E_c20240401__20250331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zAOIMLlkdoci" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; font-weight: normal">As at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">208,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">253,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal">1,331,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_zwEinut82qeb" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired/cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(15,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(15,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zuOx0jnltAZe" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Issued</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">600,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,200,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,800,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_43B_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zsxATIRrCtYf" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">As at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">808,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,116,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_43A_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zLExyayE1Fd1" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Beginning balance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">808,927</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,116,019</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_z03Ag5H6omY4" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired/cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_z8tV8RbCSQYc" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Issued</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">147,150</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">147,150</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_435_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zW72oWUABIRh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">As at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">956,077</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,263169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_430_c20250401__20260331_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zyo4e6PRZeB9" style="font-style: normal; display: none; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Ending balance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">956,077</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">1,438,994</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">868,098</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,263169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">$<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember__srt--RangeAxis__srt--MinimumMember_zsDkmaDUU9j4" title="Exercise price">0.37 to $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember__srt--RangeAxis__srt--MaximumMember_zGOgPkQQ1Dgg" title="Exercise price">37.56</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">$<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember__srt--RangeAxis__srt--MinimumMember_zdsKY4IVl1Sh" title="Exercise price">0.43 to $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember__srt--RangeAxis__srt--MaximumMember_zFgVV5eCMRIh" title="Exercise price">14.40</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260331__us-gaap--StatementEquityComponentsAxis__custom--WarrantsIssuedOnConvertibleNotesMember_zByR3a6puuX3" title="Exercise price">4.18</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Expiration Date</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--BrokerWarrantsMember_zZkfbny7FCf4" title="Expiration date">August 2026 to October 2033</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--ConsultantAndNoteholderWarrantsMember_zigQ8MNP16k7" title="Expiration date">March 2029 to December 2032</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightReasonForIssuingToNonemployees_c20250401__20260331__us-gaap--StatementEquityComponentsAxis__custom--WarrantsIssuedOnConvertibleNotesMember_zNnaMtuzm7Gi" title="Expiration date">October 2027</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> (g) Stock based compensation

208927

253994

868098

1331019

15000

600000

1200000

1800000

808927

1438994

868098

3116019

808927

1438994

868098

3116019

147150

956077

1438994

868098

3263169

956077

1438994

868098

3263169

0.37

37.56

0.43

14.40

4.18

August 2026 to October 2033

March 2029 to December 2032

October 2027

1241422

2836176

0.5

25632

1461698

3048663

1.14

<p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zNlCnvfbTYae" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the stock option activities during the fiscal year ended March 31, 2026: SCHEDULE OF STOCK OPTION ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"></td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Number of Options</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Remaining Contractual Term (years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Aggregate Intrinsic Value(1)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zzddj5XrLfT1" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Number of options, beginning outstanding">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAIjmKSMZsF9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Weighted average exercise price, beginning outstanding">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3Tk91tRkqwh" title="Weighted average remaining contractual term (years)">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zwDlSUtvUMdl" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Aggregate intrinsic value, beginning outstanding">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Adjustment for rounding effect of Reverse Split</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplit_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zFy9mbPIMoBc" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Adjustment for rounding effect of Reverse Split">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplitInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zQ5H1RkaTsvf" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Adjustment for rounding effect of Reverse Split">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Granted</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zVjEaTKUySU6" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Granted">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zThdwn3jX1n6" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Granted">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z6jf8MzfUoq9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Cancelled">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9om2UBLTajh" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Cancelled">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zyl1nuuaj4cj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Expired">(14,192</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zJ2pT6WG4Rm5" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Expired">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Forfeited</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zHpwBOXW8ixj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Forfeited">(4,975</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zDELwJz3Dfci" style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Forfeited">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zI0vuBz3vQfj" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, ending outstanding">3,048,663</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zwxdDXfR33p9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, ending outstanding">1.13</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zS8nReOX4PSe" title="Weighted average remaining contractual term (years)">6.01</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zKffgI1ga2d2" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, ending outstanding">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and expected to vest at March 31, 2026*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zDetTzh0IdUf" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and expected to vest">3,048,663</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____ztQNBKZZ7ba9" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and expected to vest">1.13</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zuYqmHWDQ6Vi" title="Weighted average remaining contractual term, Vested and expected to vest">6.01</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zD5lqmaLzwYd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and expected to vest">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and exercisable at March 31, 2026*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zhtw4ZyZlxSd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and exercisable">2,749,295</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zWgkyofJaWQg" style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and exercisable">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 2.5pt; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zU3k3wamSa3a" title="Weighted average remaining contractual term, Vested and exercisable">5.75</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20250401__20260331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____z6CHObfNu54k" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and exercisable">0</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; width: 0.5in">(1)</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2026 and fair value of common stock adjusted.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td id="xdx_F0F_zkREnKxyTlAd" style="font: normal 10pt Times New Roman, Times, Serif">*</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">This includes <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250401__20260331__us-gaap--AwardTypeAxis__custom--TwoThousandAndTwentyThreeEquityIncentivePlanMember_ztJVfYUhkkW" title="Options granted to employees">1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below.</td></tr> </table> The following table summarizes the stock option activities during the fiscal year ended March 31, 2025: <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Number of Options</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Exercise Price</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Weighted Average Remaining Contractual Term (years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Aggregate Intrinsic Value(1)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 36%; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjGJMqzus83l" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Number of options, beginning outstanding">1,239,873</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_ztbgpIUTF5wl" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 12%; text-align: right; font-weight: normal" title="Weighted average exercise price, beginning outstanding">9.39</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; width: 12%; text-align: right; font-weight: normal"><span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230401__20240331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z7Otgh2jO8yi" title="Weighted average remaining contractual term (years)">5.35</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zeBDLaPPzzYh" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; width: 12%; text-align: right; font-weight: normal" title="Aggregate intrinsic value, beginning outstanding">9,705,937</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Adjustment for rounding effect of Reverse Split</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplit_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z3MIl9eK6kp9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Adjustment for rounding effect of Reverse Split">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsAdjustmentForRoundingEffectOfReverseSplitInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZi4X3tEIC0f" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Adjustment for rounding effect of Reverse Split">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Granted</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zAY64GV5GULh" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Granted">2,836,176</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zu9RSEe5JLDa" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Granted">0.5</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermGranted2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zjSiRRoALXIe" title="Weighted average remaining contractual term granted">0.02</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cancelled</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsCancelledInPeriod_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zlXhKwINLnMd" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Cancelled">(931,000</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsCancelledInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zim0SZj7lBp3" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Cancelled">9.32</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_904_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermCancelled_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zcUhWsuT9zAf" title="Weighted average remaining contractual term Cancelled">4.24</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Expired</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zZSyOCdxEeHj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Expired">(57,582</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zEx5dX2a1X1" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Weighted average exercise price, Expired">0.56</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermExpired2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zgpU1TCvgfqb" title="Weighted average remaining contractual term, Expired">0.17</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Forfeited</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zANvfliwGEwb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Forfeited">(19,637</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z5uJCvQX67Ca" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Forfeited">0.37</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right; font-weight: normal"><span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTermForfeited2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zkVdheeMUGr1" title="Weighted average remaining contractual term, Forfeited">2.34</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Outstanding at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zf7v9xy9yV2e" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, ending outstanding">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_zYZH6Wf9MI42" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, ending outstanding">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_z9q1l1XzsvPb" title="Weighted average remaining contractual term (years)">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEp_zW7iFkZtdGKg" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, ending outstanding">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and expected to vest at March 31, 2025*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zQ7jSuTsMACd" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and expected to vest">3,067,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zoyZdUnVdfLa" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and expected to vest">1.14</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____z6QY0bWBzXnb" title="Weighted average remaining contractual term, Vested and expected to vest">1.77</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zt4hntK0YMAa" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and expected to vest">1,078,756</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; font-weight: normal">Vested and exercisable at March 31, 2025*</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____z8JgIwyFAwLi" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Number of options, Vested and exercisable">2,611,411</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_pid_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zZrqdNvDmtib" style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal" title="Weighted average exercise price, Vested and exercisable">1.17</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right; font-weight: normal"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKg_____zu0uW1tKYjtc" title="Weighted average remaining contractual term, Vested and exercisable">0.43</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_c20240401__20250331__us-gaap--AwardTypeAxis__us-gaap--StockOptionMember_fKDEpKg_____zpbqEdxGGqW8" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Aggregate intrinsic value, Vested and exercisable">805,181</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; width: 0.5in">(1)</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2025 and fair value of common stock adjusted.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif">*</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">This includes <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNUT0NLIE9QVElPTiBBQ1RJVklUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240401__20250331__us-gaap--AwardTypeAxis__custom--TwoThousandAndTwentyThreeEquityIncentivePlanMember_zkZTkJcIwgCi" title="Options granted to employees">1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below.</td></tr> </table>

3067830

1.14

P1Y9M7D

1078756

14192

4975

3048663

1.13

P6Y3D

3048663

1.13

P6Y3D

2749295

1.14

P5Y9M

1200000

1239873

9.39

P5Y4M6D

9705937

2836176

0.5

P0Y7D -931000 9.32 P4Y2M26D

57582

0.56

P0Y2M1D

19637

0.37

P2Y4M2D

3067830

1.14

P1Y9M7D

1078756

3067830

1.14

P1Y9M7D

1078756

2611411

1.17

P0Y5M4D

805181

1200000

<p id="xdx_899_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zhyUvzOEgKXb" style="font: normal 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The fair value of each option granted is estimated at the time of grant using multi-nominal lattice model using the following assumptions, for each of the respective years ended March 31: SCHEDULE OF FAIR VALUE OF OPTION GRANTED USING VALUATION ASSUMPTIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Exercise price ($)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember_zPKvM8DvDAH5" title="Exercise price">0.43-<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember_zaJVIBXzfJUd" title="Exercise price">0.43</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Risk free interest rate (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zAGMUgD1t6Xd" title="Risk free interest rate">4.24-<span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zBIUnSiBaWcc" title="Risk free interest rate">4.33</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected term (Years)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zatYHNMxIsz1" title="Expected term">1.46-<span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zXmIqTJKCQ33" title="Expected term">5.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected volatility (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MinimumMember_zaMMQ3a1Lfvc" title="Expected volatility">113.97-<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240401__20250331__srt--RangeAxis__srt--MaximumMember_zWXGHnY3KDz8" title="Expected volatility">142.22</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: justify; font-weight: normal">Expected dividend yield (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240401__20250331_zQrqNu6gboMh" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Expected dividend yield">0.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Fair value of option ($)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MinimumMember_zvW1gWPaUtC" title="Fair value of option">1.097-<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_pid_c20250331__srt--RangeAxis__srt--MaximumMember_znyA1v23J1nk" title="Fair value of option">1.360</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: justify; font-weight: normal">Expected forfeiture (attrition) rate (%)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">NA</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_ecustom--ExpectedForfeitureAttritionRates_pid_dp_uPure_c20240401__20250331_zSGT8GrZ65ik" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Expected forfeiture (attrition) rate">0.00</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

0.43

0.0424

0.0433

P1Y5M15D

P5Y

1.1397

1.4222

0.0000

1.097

1.360

0.0000

5000000

10. INCOME TAXES Income taxes The provision for income taxes differs from that computed at combined corporate tax rate of approximately 26% as follows: Income before income taxes The components of loss before income taxes by tax jurisdiction were as follows: SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_495_20250401__20260331_z9Z0yA6HkfCj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Year ended March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_z0G3qexEBwsh" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Year ended March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Jurisdiction</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__country--US_zUJ7SQXs7iq3" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">United States</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">(1,798,285</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">(7,498,139</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__country--CA_zPxWJLJUgL4g" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Canada</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(765,832</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(923,040</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_ztxNdxjowq3d" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal"> Loss before income taxes</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(2,404,139</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(8,421,179</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> </table> Income tax expense (benefit) The provision (benefit) for income taxes differs from the amount computed by applying the Company’s combined federal and state statutory income tax rate of approximately 26% to loss before income taxes as follows: SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zqbh8woWYpMh" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold">2026 Amount</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026 Rate</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240401__20250331_zyqfsSAxYdae" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025 Amount</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025 Rate</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzaLw_zVHcCWPvYeI4" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-size: 10pt; text-align: left">Tax at Statutory rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(625,076</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(26.0</td><td style="width: 1%; font-size: 10pt; text-align: left">)%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(2,189,707</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(26.0</td><td style="width: 1%; font-size: 10pt; text-align: left">)%</td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzaLw_zSHL34EutkQa" style="font-size: 10pt; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Non-deductible expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">259,068</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">10.8</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,322,198</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">15.7</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzaLw_z7DGiXDJYB0g" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Other temporary differences</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(12,025</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(0.5</td><td style="font-size: 10pt; text-align: left">)%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(988</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">_</td><td style="font-size: 10pt; text-align: left"></td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzaLw_zR3ac7rPNpMg" style="font-size: 10pt; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in valuation allowance</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">378,033</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_uPure_ma123_c20250401__20260331_zNwN7Xjwunf1" title="Change in valuation allowance, percentage">15.7</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">868,497</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzaLw_zzKHeMkTJjla" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Income tax expense (benefit)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">%</td></tr> </table> Deferred tax assets SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zDXtI6J8gOxh" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">As at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zuW280OXSQhj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">As at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_iI_pp0p0_maDTANzytD_zBEVT3FNmxo5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Non-capital loss carry forwards</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">19,550,273</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">19,078,653</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTANzytD_zEj5Jd02a0Bb" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Other temporary differences</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">14,646</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,803</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzytD_zvgH2VYhV3K2" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Valuation allowance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,564,919</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,082,456</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzytD_z7vbbFVbfbYd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Deferred tax assets</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> </table> BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) As of March 31, 2026 and 2025, the Company decided that a valuation allowance relating to the above deferred tax assets of the Company was necessary, largely based on the negative evidence represented by losses incurred and a determination that it is not more likely than not to realize these assets, such that, a corresponding valuation allowance, for each respective period, was recorded to offset deferred tax assets. As of March 31, 2026 and 2025, the Company has approximately $75,193,358 and $73,379,434, respectively, of non-capital losses available to offset future taxable income. These losses will expire between 2035 to 2039. As of March 31, 2026, and 2025 the Company was not subject to any uncertain tax positions.

The components of loss before income taxes by tax jurisdiction were as follows: SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_495_20250401__20260331_z9Z0yA6HkfCj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Year ended March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" id="xdx_49B_20240401__20250331_z0G3qexEBwsh" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Year ended March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Jurisdiction</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__country--US_zUJ7SQXs7iq3" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">United States</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">(1,798,285</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">(7,498,139</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--IncomeTaxAuthorityAxis__country--CA_zPxWJLJUgL4g" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Canada</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(765,832</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(923,040</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_ztxNdxjowq3d" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal"> Loss before income taxes</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(2,404,139</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(8,421,179</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> </table>

-1798285

-7498139

-765832

-923040

-2404139

-8421179

The provision (benefit) for income taxes differs from the amount computed by applying the Company’s combined federal and state statutory income tax rate of approximately 26% to loss before income taxes as follows: SCHEDULE OF PROVISION (BENEFIT) FOR INCOME TAXES <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250401__20260331_zqbh8woWYpMh" style="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; font-weight: bold">2026 Amount</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026 Rate</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240401__20250331_zyqfsSAxYdae" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025 Amount</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="text-align: center; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025 Rate</td><td style="text-align: center; padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzaLw_zVHcCWPvYeI4" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; font-size: 10pt; text-align: left">Tax at Statutory rate</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(625,076</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(26.0</td><td style="width: 1%; font-size: 10pt; text-align: left">)%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(2,189,707</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 12%; font-size: 10pt; text-align: right">(26.0</td><td style="width: 1%; font-size: 10pt; text-align: left">)%</td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzaLw_zSHL34EutkQa" style="font-size: 10pt; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Non-deductible expenses</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">259,068</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">10.8</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">1,322,198</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">15.7</td><td style="font-size: 10pt; text-align: left">%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzaLw_z7DGiXDJYB0g" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Other temporary differences</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(12,025</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(0.5</td><td style="font-size: 10pt; text-align: left">)%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(988</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">_</td><td style="font-size: 10pt; text-align: left"></td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzaLw_zR3ac7rPNpMg" style="font-size: 10pt; vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in valuation allowance</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">378,033</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_uPure_ma123_c20250401__20260331_zNwN7Xjwunf1" title="Change in valuation allowance, percentage">15.7</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">868,497</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzaLw_zzKHeMkTJjla" style="font-size: 10pt; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-size: 10pt; text-align: left">Income tax expense (benefit)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">%</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">0</td><td style="font-size: 10pt; text-align: left">%</td></tr> </table>

-625076

0.260

-2189707

0.260

259068

-0.108

1322198

-0.157

-12025

0.005

-988

378033

-0.157

868497

Deferred tax assets SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zDXtI6J8gOxh" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">As at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250331_zuW280OXSQhj" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">As at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_iI_pp0p0_maDTANzytD_zBEVT3FNmxo5" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Non-capital loss carry forwards</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">19,550,273</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">19,078,653</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOther_iI_pp0p0_maDTANzytD_zEj5Jd02a0Bb" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Other temporary differences</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">14,646</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">3,803</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzytD_zvgH2VYhV3K2" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Valuation allowance</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,564,919</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">(19,082,456</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzytD_z7vbbFVbfbYd" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Deferred tax assets</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> </table>

19550273

19078653

14646

3803

19564919

19082456

75193358

73379434

These losses will expire between 2035 to 2039.

11. COMMITMENTS AND CONTINGENCIES There are no claims against the Company that were assessed as significant, which were outstanding as at March 31, 2026 and, consequently, no provision for such has been recognized in the consolidated financial statements.

12. OPERATING LEASE RIGHT-OF-USE ASSETS AND LEASE OBLIGATIONS The Company has one operating lease primarily for office and administration. During December 2021, the Company entered into a new lease agreement. The Company paid $85,000 deposit that would be returned at the end of the lease. In December 2022, the Company started a new lease with an additional suite in the same premise as the existing lease. When measuring the lease obligations, the Company discounted lease payments using its incremental borrowing rate. The weighted-average-rate applied is 11.4%. SCHEDULE OF OPERATING LEASES OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2026</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2025</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Right of Use Asset</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Beginning balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20250401__20260331_zw4mGKYB7T7" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Right of Use Asset, Beginning balance">812,053</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20240401__20250331_zFWD5R8vuc9j" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Right of Use Asset, Beginning balance">1,221,593</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New leases</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_ecustom--OperatingLeaseRightOfUseAssetNewLeases_c20250401__20260331_ztHrZEMlItbb" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_ecustom--OperatingLeaseRightOfUseAssetNewLeases_c20240401__20250331_zvP9sA5pZeVi" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Amortization</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20250401__20260331_z8ibdG4zHrvc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Amortization">(465,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20240401__20250331_zJzUtvSXBsre" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Amortization">(409,540</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Ending balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20250401__20260331_zRen1Uw0SY5g" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Ending balance">346,214</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20240401__20250331_zgKwmjVjIve8" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Ending balance">812,053</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2026</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2025</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Lease Liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Beginning balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiability_iS_c20250401__20260331_zVl9rfwVwyp6" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Lease Liability, Beginning balance">929,116</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iS_c20240401__20250331_ztOeRcyTvX1g" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Lease Liability, Beginning balance">1,386,486</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New leases</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_ecustom--OperatingLeaseNewLeases_c20250401__20260331_zsNJTeEEDKX1" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease liability, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_ecustom--OperatingLeaseNewLeases_c20240401__20250331_zXaGhoCNsbaj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease liability, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Repayment and interest accretion</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_ecustom--OperatingLeaseRepaymentAndInterestAccretion_iN_di_c20250401__20260331_zdCCG0YrDTbg" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Repayment and interest accretion">(531,286</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_ecustom--OperatingLeaseRepaymentAndInterestAccretion_iN_di_c20240401__20250331_zh9IkJ75Bnt5" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Repayment and interest accretion">(457,370</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Ending balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iE_c20250401__20260331_zaf2JkgqCa8b" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Ending balance">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiability_iE_c20240401__20250331_zRCIVn23cWq7" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Ending balance">929,116</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Current portion of operating lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331_zSWEQP7FY4Nj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Current portion of operating lease liability">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250331_zehzpUZQZ5Og" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Current portion of operating lease liability">531,286</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Noncurrent portion of operating lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331_zPycW3ayD73" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Noncurrent portion of operating lease liability">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250331_zJpnAS1gkPk9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Noncurrent portion of operating lease liability">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table> The operating lease expense was $<span id="xdx_90B_eus-gaap--OperatingLeaseExpense_c20250401__20260331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpenses_zYCLFUTHqSMd" title="Operating lease expense">627,728 for the year ended March 31, 2026 (2025: $<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20240401__20250331__us-gaap--StatementOfIncomeLocationBalanceAxis__us-gaap--SellingGeneralAndAdministrativeExpenses_z0Kc2tS2DD2j" title="Operating lease expense">587,045) and included in the selling, general and administrative expenses. Operating cash flows from operating leases amounted to $604,779 and $587,164 during the years ended March 31, 2026 and March 31, 2025, respectively. BIOTRICITY INC. Notes to Consolidated Financial Statements Years ended March 31, 2026 and 2025 (Expressed in US Dollars) The following table represents the contractual undiscounted cash flows for lease obligations as at March 31, 2026: SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR LEASE OBLIGATION <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Calendar year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zmwTAFUdOKTa" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzpEs_zfknQtlmk4md" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 80%; text-align: left; font-weight: normal">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"></td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">411,170</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueYearTwoAndBeyond_iI_maLOLLPzpEs_zmTjYhEcaAr9" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">2027 and beyond</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzpEs_z311pkc4QGx7" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Total undiscounted lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">411,170</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zxSa54mNEIUl" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Less imputed interest</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">13,340</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_zSFNm8R35Yyh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

85000

0.114

SCHEDULE OF OPERATING LEASES OBLIGATIONS <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2026</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2025</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Right of Use Asset</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Beginning balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20250401__20260331_zw4mGKYB7T7" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Right of Use Asset, Beginning balance">812,053</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--OperatingLeaseRightOfUseAsset_iS_c20240401__20250331_zFWD5R8vuc9j" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Right of Use Asset, Beginning balance">1,221,593</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New leases</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_ecustom--OperatingLeaseRightOfUseAssetNewLeases_c20250401__20260331_ztHrZEMlItbb" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_ecustom--OperatingLeaseRightOfUseAssetNewLeases_c20240401__20250331_zvP9sA5pZeVi" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Amortization</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20250401__20260331_z8ibdG4zHrvc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Amortization">(465,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--OperatingLeaseRightOfUseAssetAmortizationExpense_iN_di_c20240401__20250331_zJzUtvSXBsre" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Amortization">(409,540</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Ending balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20250401__20260331_zRen1Uw0SY5g" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Ending balance">346,214</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--OperatingLeaseRightOfUseAsset_iE_c20240401__20250331_zgKwmjVjIve8" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Right of Use Asset, Ending balance">812,053</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2026</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">2025</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Lease Liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; font-weight: normal">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 60%; text-align: left; font-weight: normal">Beginning balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiability_iS_c20250401__20260331_zVl9rfwVwyp6" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Lease Liability, Beginning balance">929,116</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iS_c20240401__20250331_ztOeRcyTvX1g" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal" title="Lease Liability, Beginning balance">1,386,486</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">New leases</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_ecustom--OperatingLeaseNewLeases_c20250401__20260331_zsNJTeEEDKX1" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease liability, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_ecustom--OperatingLeaseNewLeases_c20240401__20250331_zXaGhoCNsbaj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease liability, New leases">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Repayment and interest accretion</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_ecustom--OperatingLeaseRepaymentAndInterestAccretion_iN_di_c20250401__20260331_zdCCG0YrDTbg" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Repayment and interest accretion">(531,286</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_ecustom--OperatingLeaseRepaymentAndInterestAccretion_iN_di_c20240401__20250331_zh9IkJ75Bnt5" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Repayment and interest accretion">(457,370</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal">)</td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal">Ending balance at March 31</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iE_c20250401__20260331_zaf2JkgqCa8b" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Ending balance">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; font-weight: normal"> </td> <td style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLiability_iE_c20240401__20250331_zRCIVn23cWq7" style="border-bottom: Black 2.5pt double; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Lease Liability, Ending balance">929,116</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Current portion of operating lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260331_zSWEQP7FY4Nj" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Current portion of operating lease liability">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250331_zehzpUZQZ5Og" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Current portion of operating lease liability">531,286</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Noncurrent portion of operating lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_983_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260331_zPycW3ayD73" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Noncurrent portion of operating lease liability">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_986_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250331_zJpnAS1gkPk9" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Noncurrent portion of operating lease liability">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

812053

1221593

465839

409540

346214

812053

929116

1386486

531286 457370

397830

929116

397830

531286

397830

627728

587045

604779

587164

The following table represents the contractual undiscounted cash flows for lease obligations as at March 31, 2026: SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR LEASE OBLIGATION <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Calendar year</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zmwTAFUdOKTa" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">$</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzpEs_zfknQtlmk4md" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 80%; text-align: left; font-weight: normal">2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"></td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 16%; text-align: right; font-weight: normal">411,170</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueYearTwoAndBeyond_iI_maLOLLPzpEs_zmTjYhEcaAr9" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">2027 and beyond</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">-</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzpEs_z311pkc4QGx7" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal">Total undiscounted lease liability</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">411,170</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zxSa54mNEIUl" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; font-weight: normal">Less imputed interest</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">13,340</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iI_zSFNm8R35Yyh" style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal">397,830</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> </table>

411170

13340

397830

13. PROPERTY AND EQUIPMENT Property and equipment consists of leasehold improvements and office equipment, which are depreciated using the straight-line method over their estimated useful lives of <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKfIVlSuSkB8" style="display: none" title="Leasehold improvements useful life">5 five years. No property and equipment additions were made during the years ended March 31, 2026 and 2025. Depreciation expense for the years ended March 31, 2026 and 2025 was $5,953 and $5,953, respectively. SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cost</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Office equipment</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Leasehold improvement</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 46%; font-weight: normal">Balance at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zc9GN2VSeyDf" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zsDrP3vEZfcc" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, beginning balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331_zRb9Fj3lIjc6" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, beginning balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z5TzsSNlZMe1" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrc931NP93Ie" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Leasehold improvement, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331_zAUBjxSriQq" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zNDVtB01Yv79" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_znphSwJvx684" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, beginning balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331_zEjO5iJ0KGT5" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, beginning balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zNmTfHFFb9A9" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z9abtt1SBOfb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Leasehold improvement, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331_z9jsiyXWUTH8" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zMrrYiQMGXoc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zvY61r9HMKx4" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331_zjqnHUPsUSV6" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Accumulated depreciation</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Office equipment</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Leasehold improvement</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 46%; font-weight: normal">Balance at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zeimsk0qMWP5" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Accumulated depreciation, beginning balance">8,042</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMWxs8bFU8Tk" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Accumulated depreciation, beginning balance">6,173</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331_zlSCfsG35FPj" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">14,215</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--Depreciation_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zTu9PDkEuaq2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">3,367</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--Depreciation_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zUqDhY7zJDfb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">2,586</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--Depreciation_c20240401__20250331_zLwI8ejHVlUb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">5,953</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zUrSnuPsAYn6" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">11,409</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zd7RrPNWFUWc" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">8,759</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331_zorYM9eStU85" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">20,168</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--Depreciation_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zRNy32fV5dZc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">3,367</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--Depreciation_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKDj2GkOx7sk" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, depreciation">2,586</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--Depreciation_c20250401__20260331_zwxo05XYIx5k" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, additions">5,953</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zkVuGaRxSqod" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">14,776</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zgOUjON78R6d" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">11,345</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331_z94EFyJ4nJ41" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">26,121</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Net book value</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zdEin23aUpmf" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">5,430</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zeiTENjXabMd" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">4,169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331_zW3hMzi5empl" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">9,599</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zwvKBHLc9Qe1" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">2,063</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zxxvPlcsNCq5" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">1,583</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zb29t1PsSO7i" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value">3,646</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td></tr> </table>

P5Y

5953

SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Cost</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Office equipment</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Leasehold improvement</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 46%; font-weight: normal">Balance at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zc9GN2VSeyDf" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zsDrP3vEZfcc" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, beginning balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20240401__20250331_zRb9Fj3lIjc6" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Cost, beginning balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z5TzsSNlZMe1" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrc931NP93Ie" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Leasehold improvement, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentAdditions_c20240401__20250331_zAUBjxSriQq" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zNDVtB01Yv79" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_znphSwJvx684" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, beginning balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_iS_c20250401__20260331_zEjO5iJ0KGT5" style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, beginning balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zNmTfHFFb9A9" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_z9abtt1SBOfb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Leasehold improvement, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentAdditions_c20250401__20260331_z9jsiyXWUTH8" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, additions">—</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zMrrYiQMGXoc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">16,839</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zvY61r9HMKx4" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">12,928</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iE_c20250401__20260331_zjqnHUPsUSV6" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Cost, ending balance">29,767</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Accumulated depreciation</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Office equipment</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">Leasehold improvement</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: center">Total</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; font-weight: normal"> <td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: center; font-weight: normal">$</td><td style="font-style: normal; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 46%; font-weight: normal">Balance at March 31, 2024</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zeimsk0qMWP5" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Accumulated depreciation, beginning balance">8,042</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zMWxs8bFU8Tk" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; text-align: right; font-weight: normal" title="Accumulated depreciation, beginning balance">6,173</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 2%; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20240401__20250331_zlSCfsG35FPj" style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 14%; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">14,215</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; width: 1%; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98C_eus-gaap--Depreciation_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zTu9PDkEuaq2" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">3,367</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--Depreciation_c20240401__20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zUqDhY7zJDfb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">2,586</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--Depreciation_c20240401__20250331_zLwI8ejHVlUb" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">5,953</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_984_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zUrSnuPsAYn6" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">11,409</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_983_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zd7RrPNWFUWc" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">8,759</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_c20250401__20260331_zorYM9eStU85" style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Accumulated depreciation, beginning balance">20,168</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Additions</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--Depreciation_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zRNy32fV5dZc" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Office equipment, depreciation">3,367</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_982_eus-gaap--Depreciation_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zKDj2GkOx7sk" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, depreciation">2,586</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98E_eus-gaap--Depreciation_c20250401__20260331_zwxo05XYIx5k" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, additions">5,953</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zkVuGaRxSqod" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">14,776</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_98D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zgOUjON78R6d" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">11,345</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td id="xdx_988_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_c20250401__20260331_z94EFyJ4nJ41" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal" title="Accumulated depreciation, ending balance">26,121</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal">Net book value</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal"> </td> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: right; font-weight: normal"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; text-align: left; font-weight: normal"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: White; font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal">Balance at March 31, 2025</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zdEin23aUpmf" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">5,430</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zeiTENjXabMd" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">4,169</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20250331_zW3hMzi5empl" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">9,599</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td></tr> <tr style="font-style: normal; font-family: Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255); font-weight: normal"> <td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt">Balance at March 31, 2026</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zwvKBHLc9Qe1" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">2,063</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zxxvPlcsNCq5" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value, ending balance">1,583</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20260331_zb29t1PsSO7i" style="border-bottom: Black 1pt solid; font-style: normal; font-family: Times New Roman, Times, Serif; font-weight: normal; text-align: right" title="Net book value">3,646</td><td style="font-style: normal; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; font-weight: normal; text-align: left"> </td></tr> </table>

16839

12928

29767

16839

12928

29767

16839

12928

29767

8042

6173

14215

3367

2586

5953

11409

8759

20168

3367

2586

5953

14776

11345

26121

5430

4169

9599

2063

1583

3646

14. SUBSEQUENT EVENTS During the period from April 1 to July 14, 2026, the following events occurred: <table cellpadding="0" cellspacing="0" style="font: normal 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"></td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">●</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">The Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260401__20260714__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVjLIGwrOAmf" title="Number of shares issued">805,609 additional common shares to Series B preferred shareholders in order to supplement the <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250331__20250331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOTW2zYRCTm9" title="Conversion of mezzanine equity into common shares">1,706,820 shares to be issued in relation to its conversion obligations for a conversion of <span id="xdx_907_eus-gaap--ConversionOfStockSharesConverted1_c20250304__20250304__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxDqKhMexYw8" title="Number of conversion of shares">25 Series B preferred whose conversion period commenced on November 4, 2025. This conversion of preferred shares is intended to redeem or repay $250,000 in principal and $64,055 in accrued dividends.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">On May 1, 2026, the Company entered into exchange agreements with holders (the “Exchange Holders”) of an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeSharesAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zi8UB8nvCB44" title="Number of shares issued">14,144,325 shares of the Company’s common stock (the “Exchange Shares”), options (the “Exchange Options”) to purchase <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeOptionsAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zHL1duqrsTf2" title="Number of shares issued">3,992,427 shares of common stock of the Company, and warrants (the “Exchange Warrants,” and together with the Exchange Shares and the Exchange Options, the “Exchange Securities”) to purchase <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeWarrantsAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUaW6FFnVzp5" title="Number of shares issued">1,436,216 shares of common stock of the Company. The Exchange Holders include officers and directors of the Company. Pursuant to the exchange agreements, the Exchange Holders exchanged their Exchange Securities for an aggregate of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxKSLPTF04X1" title="Number of shares exchange">1,957,297 shares of newly created Series C Preferred Stock of the Company (on the basis of ten Exchange Securities for one share of Series C Preferred Stock). In connection with the exchange agreements, on May 1, 2026, the Company filed a Certificate of Designation of Series C Preferred Stock with the Secretary of State of Nevada. Pursuant to the Certificate of Designation, the Company designated <span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpxwHl2WbCOc" title="Preferred stock, shares authorized">2,100,000 shares as Series C Preferred Stock. <span id="xdx_90D_eus-gaap--PreferredStockVotingRights_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3lLoOEFIvbj" title="Preferred stock, voting rights">Holders of Series C Preferred Stock (the “Series C Holders”) will be entitled to 40 votes for each share of Series C Preferred Stock. Effective upon the closing of any offering of equity securities in which the Company receives gross proceeds of at least $15 million (a “Qualified Financing”), outstanding shares of Series C Preferred Stock will automatically convert into an aggregate of 59.6% of the Company’s outstanding shares of common stock (the “Conversion Shares”). In the event the Company issues warrants in such Qualified Financing, Series C Holders will also receive warrants in the form issued in the Qualified Financing and in the same ratio to the Conversion Shares as the warrant coverage in the Qualified Financing. <span id="xdx_901_eus-gaap--PreferredStockConversionBasis_c20260501__20260501__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1dcFehwZjX9" title="Preferred stock, conversion basis">In the event the Company has not consummated a Qualified Financing by March 31, 2028, Series C Holders will have the right to convert each share of Series C Preferred Stock to 10 shares of common stock. In connection with the foregoing, the Company relied upon the exemption from registration under Section 4(a)(2) under the Securities Act of 1933, as amended, for transactions not involving a public offering.</td></tr> <tr style="font: normal 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: normal 10pt Times New Roman, Times, Serif; text-align: justify">Following the filing of a preliminary Information Statement pursuant to Section 14(c) of the4 Securities Exchange Act of 1934 to the holders of record as of the close of business on May 28, 2026 of the common stock, the Series B Convertible Redeemable preferred stock and the Series C preferred stock of Biotricity, in June 2026, <span id="xdx_90A_eus-gaap--StockholdersEquityReverseStockSplit_c20260528__20260528__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6ehvrfP9kSf" title="Reverse stock split">the Board of Directors of Biotricity and 6 stockholders holding an aggregate of <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_pid_c20260528__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zRbx2KHSJHF3" title="Preferred stock, shares issued"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_pid_c20260528__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zqrJAaUFZ6Ei" title="Preferred stock, shares outstanding">1,298,945 shares of Series C Preferred stock issued and outstanding as of May 28, 2026 representing 51,957,780 votes have approved and consented to an amendment to the articles of incorporation to effect a future reverse stock split.</td></tr> </table>

805609

1706820

250000

64055

14144325

3992427

1436216

1957297

2100000

Holders of Series C Preferred Stock (the “Series C Holders”) will be entitled to 40 votes for each share of Series C Preferred Stock. Effective upon the closing of any offering of equity securities in which the Company receives gross proceeds of at least $15 million (a “Qualified Financing”), outstanding shares of Series C Preferred Stock will automatically convert into an aggregate of 59.6% of the Company’s outstanding shares of common stock (the “Conversion Shares”). In the event the Company issues warrants in such Qualified Financing, Series C Holders will also receive warrants in the form issued in the Qualified Financing and in the same ratio to the Conversion Shares as the warrant coverage in the Qualified Financing.

In the event the Company has not consummated a Qualified Financing by March 31, 2028, Series C Holders will have the right to convert each share of Series C Preferred Stock to 10 shares of common stock. In connection with the foregoing, the Company relied upon the exemption from registration under Section 4(a)(2) under the Securities Act of 1933, as amended, for transactions not involving a public offering.

the Board of Directors of Biotricity and 6 stockholders holding an aggregate of 1,298,945 shares of Series C Preferred stock issued and outstanding as of May 28, 2026 representing 51,957,780 votes have approved and consented to an amendment to the articles of incorporation to effect a future reverse stock split.

1298945

The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2026 and fair value of common stock adjusted. This includes 1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below. The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying options and the fair value of our common stock as of March 31, 2025 and fair value of common stock adjusted. This includes 1,200,000 options granted to employees from the 2023 Equity Incentive Plan, discussed below.