ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

12 Months Ended

Mar. 31, 2026

NOTE 13. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

At March 31, 2026 and 2025, accounts payable and accrued liabilities were comprised of the following (in thousands):


	As of March 31,
	2026		2025

Accounts payable	$	2,413	$	427
Accrued other professional fees		—		262
Accrued accounting and auditing fees		73		155
Accrued bonuses and other payroll-related expenses		913		89
Accrued CRO		—		80
Accrued legal fees		414		60
Accrued clinical and R&D services		—		14
Capital expenditures		333		0
Other		—		13
Total accounts payable and accrued liabilities	$	5,504	$	1,100