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001-40086
Alpha Compute Corp
D8
Clarence Thomas Building
P.O. Box 4649
Road Town
Tortola
VG
VG1110
Wes Levitt
(302)
219-5556
1111B S Governors Ave STE 25907
Dover
DE
19904
Ordinary Shares, no par value
ALP
NASDAQ
23470877
No
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Yes
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Non-accelerated Filer
false
false
false
International Financial Reporting Standards
false
The
purpose of this Amendment No. 1 to Alpha Compute Corp's Annual Report on Form 20-F for the fiscal year ended March 31, 2026, filed with
the Securities and Exchange Commission on July 16, 2026 (the "Form 20-F"), is to furnish Inline XBRL to the Form 20-F in accordance with
Rule 405 of Regulation S-T. There were also minor corrections made to the risk disclosure on page 5 titled "Our success depends on our
ability to attract, motivate, and retain executive officers and other key employees, and the loss of key personnel or an inability to
hire qualified employees could harm our business." Other than these stated changes, no other changes have been made to the Form 20-F.
This Amendment No. 1 to the Form 20-F speaks as of the original filing date of the Form 20-F, does not reflect events that may have occurred
subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 20-F
Marcum LLP
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<p id="xdx_800_ecustom--NatureOfOperationsExplanatory_z0qgQAkOagd2" style="margin: 0pt 0; font-size: 10pt"><b><span id="financialnotes"></span>NOTE
1. <span id="xdx_82B_zH1KqvgCfDy1">NATURE OF OPERATIONS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Alpha Compute Corp (the “Company”
or “Alpha Compute”, formerly known as Portage Biotech, Inc. and AlphaTON Capital Corp) is incorporated in the British Virgin
Islands (“BVI”) with its registered office located at Clarence Thomas Building, P.O. Box 4649, Road Town, Tortola, BVI. Its
USA agent, Portage Development Services Inc. (“PDS”), is located at 59 Wilton Road, Westport, CT, 06880, USA.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company is a foreign private issuer under the Securities
and Exchange Commission (the “SEC”) rules. It is also a reporting issuer under the securities legislation of the provinces
of Ontario and British Columbia. Its ordinary shares were listed on the Canadian Securities Exchange (“CSE”) under the symbol
“PBT.U”. On February 25, 2021, the ordinary shares of the Company began trading on the Nasdaq Capital Market (“Nasdaq”)
under the symbol “PRTG”. As the principal market for the Company’s ordinary shares is Nasdaq, the Company voluntarily
delisted from the CSE on April 23, 2021. On September 4, 2025, in connection with the change in the legal name of the Company to AlphaTON
Capital Corp effective on August 11, 2025, the Nasdaq ticker symbol of the Company’s ordinary shares was changed to “ATON”.
On April 21, 2026, in connection with the change in the legal name of the Company to Alpha Compute Corp effective on April 14, 2026, the
Nasdaq ticker symbol of the Company’s ordinary shares was changed to “ALP”.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>The Company</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Alpha Compute Corp. ("Alpha Compute," "we," "us,"
"our," or the "Company") is a technology company focused on the acquisition, deployment, and leasing of high-performance
graphics processing units ("GPUs") in data center facilities to power artificial intelligence ("AI") workloads, with a
particular emphasis on confidential compute. The Company operates GPU infrastructure in North America and Europe and provides GPU-as-a-Service
("GPUaaS") and AI Confidential Compute solutions to enterprise customers, technology companies, AI research laboratories, and
decentralized AI ecosystems.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Beginning in late 2025, the Company commenced acquisition and installation
of NVIDIA GPU hardware, including H200, B200, and B300 processors, in third-party data center facilities. In April 2026, the Company formally
rebranded to Alpha Compute Corp. and changed its Nasdaq ticker from ATON to ALP to reflect the completion of this strategic transition.
The Company retains a residual position in TON digital assets from its previous focus as a digital asset treasury company, but this legacy
segment is no longer the primary focus of operations.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>GPU-as-a-Service (GPUaaS)</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's primary revenue model consists of acquiring and leasing NVIDIA
GPU hardware and leasing compute capacity to enterprise customers under multi-year off-take agreements. The Company earns revenue based
on contracted lease rates and capacity utilization.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's first large-scale deployment, designated ALPHA-01, consists
of 504 NVIDIA B200 GPUs co-located in a hydroelectric-powered Canadian data center. ALPHA-01 became fully operational in May 2026 and
is subject to a two-year, $32.2 million compute off-take lease with a leading frontier AI research laboratory, representing $16.1 million
in annual contracted revenue. A second cluster, ALPHA-02, comprising 576 NVIDIA B300 GPUs, is planned for deployment in a hydroelectric-powered
Swedish data center and is targeted for commercial launch in the third quarter of calendar year 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>AI Confidential Computing</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Confidential computing is a hardware-level security paradigm that enables
computation on sensitive data within a protected, hardware-enforced trusted execution environment ("TEE"), such that the data
and the AI model remain encrypted and inaccessible even to the infrastructure operator. The Company and its partners have together developed
and deployed a proprietary software stack that enables confidential AI workloads to be processed on Telegram’s Cocoon AI protocol
via NVIDIA Blackwell-generation GPU hardware.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company believes confidential computing represents the highest-growth,
highest-value segment within the AI infrastructure market, driven by stringent data privacy requirements across healthcare, financial
services, government, defense, and decentralized AI applications. The convergence of the EU AI Act (effective 2026), updated FedRAMP 20x
requirements, and various national data sovereignty mandates is creating a structural and mandatory procurement cycle for privacy-preserving
AI infrastructure.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Sovereign AI Infrastructure</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company targets enterprise clients, government entities, and regulated
industries seeking AI compute capacity that does not require surrendering data sovereignty to hyperscale cloud providers. The Company
offers co-location and dedicated GPU deployment arrangements designed to satisfy data residency requirements and regulatory mandates,
including in jurisdictions with strict cross-border data transfer restrictions.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In conjunction with its infrastructure buildout, the Company has announced
plans to establish a U.S. Government Contracting entity, projected to launch in the third quarter of calendar year 2026, to pursue federal
government AI compute procurement opportunities including those arising from FedRAMP compliance requirements.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Alpha Compute Capital</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company has announced the launch of "Alpha Compute Capital,"
a financing division designed to structure and fund AI GPU Special Purpose Vehicles ("SPVs") and related financial products. Alpha
Compute Capital is intended to enable the Company to expand GPU deployment capacity using non-recourse, asset-backed financing facilities,
thereby reducing dilution to existing shareholders and accelerating infrastructure growth.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Digital Asset Business </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company launched a digital asset treasury business in September 2025
focused on TON blockchain and the Telegram ecosystem. In November 2025, the Company began deploying Nvidia GPUs to Telegram’s proprietary
AI protocol, Cocoon. Cocoon is Telegram's Confidential Compute Open Network — a decentralized AI infrastructure project built around
the TON ecosystem. In response to market trends in the digital asset space and opportunities in AI infrastructure, in early 2026 the Company
completed a strategic pivot and rebranded as Alpha Compute Corp. to reflect that its primary focus had shifted to AI compute infrastructure.
This transition included the establishment of GPU procurement and data center deployment capabilities, and the development of a proprietary
confidential computing software stack.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">While investing in digital assets, staking digital assets, and operating
blockchain infrastructure is no longer a core focus of the Company, it will continue to maintain some exposure to TON and other digital
assets. By deploying GPU hardware to Telegram’s Cocoon protocol, the Company will continue to earn TON tokens, and through its May
2026 acquisition of GaMee, the Company has exposure to the broader Telegram ecosystem and large userbase. However, TON tokens earned from
Cocoon will generally be used for operating and capital expenditures for the AI infrastructure business line, rather than held for long-term
investment.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The remaining locked TON tokens on the Company’s balance sheet are
mostly in the process of being returned to investors per their put rights granted as part of the September 2025 PIPE transaction, with
two additional outstanding put rights exercised on June 22, 2026. One remaining investor has not exercised his put right on $0.2 million
locked TON contributed.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Legacy Immuno-oncology Business</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Prior to September 2025, Alpha Compute (under the name
Portage Biotech) primarily operated as a clinical-stage immuno-oncology company advancing treatments the Company believes will be first-in
class therapies that target known checkpoint resistance pathways to improve long-term treatment response and quality of life in patients
with invasive cancers. Alpha Compute’s access to next-generation technologies coupled with a deep understanding of biological mechanisms
enables the identification of clinical therapies and product development strategies that accelerate these medicines through the translational
pipeline. After a review of the Company’s future funding needs for clinical development of its programs as well as the capital raising
market for biotechnology companies, the Company discontinued the Company sponsored trial for the invariant natural killer T-cell (“iNKT”)
program and pause further patient accrual to the Company sponsored adenosine trial for both PORT-6 and PORT-7.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In March 2025, we resumed patient enrollment into the
final dose-escalation cohort of TT-10 (PORT-6) under the Phase 1a TT-10-101 (ADPORT-601) clinical trial, following an earlier pause related
to funding constraints. That decision reflected the favorable safety and preliminary activity signals seen in earlier dose cohorts. Dosing
in that final cohort is now underway, with the last dose-escalation patient currently being treated. In April 2025, we reported confirmatory
preclinical results for our TT-4 (PORT-7) compound in mesothelioma, supporting advancement of that indication. Under the trial protocol,
TT-4 dosing follows completion of the TT-10 dose-escalation cohort, and we are now preparing to enroll patients onto TT-4.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On November 12, 2025, Alpha Compute and Cyncado announced
a non-binding Letter of Intent with Australia’s Asbestos and Dust Diseases Research Institute (“ADDRI”) to conduct an
ADDRI-sponsored investigator-initiated clinical trial of TT-4 in mesothelioma in Australia. The planned trial is expected to enroll approximately
50 patients, will be led by A/Prof Steven Kao and Dr. Melvin Chin, and is intended to run in parallel with Cyncado’s planned U.S.
mesothelioma activities, subject to execution of a definitive agreement and customary regulatory approvals. Under the contemplated arrangement,
Cyncado will supply TT-4 and limited support as part of an international mesothelioma program designed to accelerate decision-quality
clinical data generation.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Reverse Stock Split</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company’s Board of Directors (the “Board”)
approved a reverse stock split of its ordinary shares at a ratio of 1-for-20. Beginning with the opening of trading on August 15, 2024,
the Company’s ordinary shares began trading on Nasdaq on a split-adjusted basis.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The reverse stock split was implemented to increase
the per share trading price of the Company’s ordinary shares for the purpose of ensuring a share price high enough to comply with
the minimum $1.00 bid price requirement for continued listing on Nasdaq. The Company received notice from Nasdaq on August 30, 2024 informing
the Company that it had regained compliance with the minimum $1.00 bid price requirement for continued listing on Nasdaq.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As a result of the reverse stock split, every twenty
(20) pre-split ordinary shares were converted into one (1) post-split ordinary share. Any fractional shares resulting from the reverse
stock split were rounded up to the nearest whole post-split ordinary share. The reverse stock split affected all shareholders uniformly
and did not alter any shareholder’s percentage interest in the Company’s ordinary shares, except for adjustments that may
result from the treatment of fractional shares. All outstanding options and warrants entitling their holders to purchase the Company’s
ordinary shares were adjusted as a result of the reverse stock split, in accordance with the terms of each such security. In addition,
the number of ordinary shares reserved for future issuance pursuant to the Company’s equity incentive plans were also appropriately
adjusted. The number of authorized ordinary shares was not proportionately reduced because the Company has an unlimited number of authorized
ordinary shares available for issuance, as permitted under the laws of the British Virgin Islands.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">All share and per share information included in the
consolidated financial statements have been retroactively adjusted to reflect the impact of the reverse stock split as if the stock split
occurred at the beginning of the periods presented. The shares of ordinary shares authorized remained at an unlimited number of ordinary
shares without par value.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_801_eifrs-full--DisclosureOfGoingConcernExplanatory_zYG7tTV8Pu62" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 2. <span id="xdx_820_zPB9FXidVlub">GOING
CONCERN</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The accompanying consolidated financial statements for the fiscal year ended
March 31, 2026 have been prepared on a basis that assumes that we will continue as a going concern and that contemplates the continuity
of operations, the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. Accordingly,
the accompanying consolidated financial statements for the fiscal year ended March 31, 2026 do not include any adjustments relating to
the recoverability and classification of recorded asset amounts or amounts of liabilities that might result from the outcome of this uncertainty.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026, the Company had cash, cash equivalents, and restricted
cash of approximately $<span id="xdx_902_eifrs-full--Cash_iI_pn3n3_dm_c20260331_z7UjVGJM0jv8">0.7</span>
million and total current liabilities of approximately $<span id="xdx_905_ecustom--TotalCurrentLiabilities_iI_pn5n6_c20260331_zLJBD86ckS6e">12.7</span>
million. For the year ended March 31, 2026, the Company is reporting a net loss of approximately $<span id="xdx_90F_ecustom--NetLossIncome_pn3n3_dm_c20250401__20260331_z1CiYsvAmf21">38.6</span>
million, and cash used in operating activities of approximately $<span id="xdx_90C_ecustom--CashUsedInOperatingActivities_pn3n3_dm_c20250401__20260331_zppeVO2ZVsOl">20.5</span>
million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In late Fiscal 2024, because of continued liquidity constraints, the Company
discontinued further clinical development of its iNKT sponsored trial and pause further patient accrual to its sponsored adenosine program
for both PORT-6 and PORT-7. During the fiscal year ended March 31, 2026, the Company changed its operating strategy to focus on developing
the Telegram ecosystem and managing a strategic reserve of digital assets, primarily the TON token, and received funding via a private
placement in the form of both cash and digital assets. While this and subsequent equity raises including a registered direct offering
on January 13, 2026 are a positive factor the Company is continuing to explore financing options including its at-the-market (“ATM”)
equity program and other financings.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Despite the Company successfully raising capital via a private placement
of shares and a registered direct offering in September 2025 and January 2026, respectively, and successfully raising additional funds
through its ATM program, the Company’s cash and cash equivalents balance is decreasing, and the Company did not generate positive
cash flows from operations for the fiscal years ended March 31, 2026 and 2025. Additionally, a portion of the Company’s digital
asset balance may be subject to significant price fluctuations, is restricted for immediate use, or both and therefore may not be relied
upon to fund current obligations as they come due. These factors raise significant doubt about the Company’s ability to continue
as a going concern within one year after the date issuance of these consolidated financial statements.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company has incurred significant operating losses since inception and
expects to continue to incur significant operating losses for the foreseeable future and may never become profitable. The losses result
primarily from its conduct of research and development activities and operating expenses. As previously discussed, the Company has discontinued
its iNKT sponsored trial and paused further patient accrual to the Company sponsored adenosine program in order to preserve cash resources.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company historically has funded its operations principally from proceeds
from issuances of equity and debt securities. The Company will require significant additional capital to make the investments it needs
to execute its new Telegram ecosystem and new digital asset strategies, beyond the potential proceeds that could be reasonably generated
from its ATM program. The Company’s ability to successfully raise sufficient funds through the sale of debt or equity securities
when needed is subject to many risks and uncertainties and, future equity issuances would result in dilution to existing shareholders
and any future debt securities may contain covenants that limit the Company's operations or ability to enter into certain transactions.
See Note 16, “Capital Stock and Reserves,” for a further discussion.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of July 13, 2026, the Company had approximately $<span id="xdx_905_ecustom--CashCashEquivalents_iI_pn3n3_dm_c20260331_zjJRM80f9lv5" title="cash, cash equivalents">10.3</span>
million of cash, cash equivalents, and restricted cash on hand, which the Company expects may not be sufficient to fund its operating
needs through FYE in March 2027. The Company projects cash flow needs of approximately $<span id="xdx_905_ecustom--RestrictedCashOnHand_iI_c20260331_zkGjj8VtcHI6" title="Restricted cash on hand">25.0</span>
million between now and FYE 2027, exceeding cash, cash equivalents, and restricted cash on hand. These factors raise substantial doubt
about the Company’s ability to continue as a going concern within one year after the date of the issuance of these consolidated
financial statements. There were no adjustments made to reflect the effect of this doubt.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
700000
12700000
38600000
20500000
10300000
25.0
<p id="xdx_809_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zS59ac2GGlpi" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 3.
<span id="xdx_82C_z2CuiX4AkXYj">BASIS OF PRESENTATION</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Statement of Compliance and Basis of Presentation</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">These consolidated financial statements have been prepared
in accordance with the International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards
Board (“IASB”), and interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”).</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">These consolidated financial statements have been prepared
on an historical cost basis except for items disclosed herein at fair value (see Note 21, “Financial Instruments and Risk Management”).
In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The Company has two reportable operating segments, Digital &
Compute and Immuno-Oncology.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">These consolidated financial statements were
approved and authorized for issuance by the Audit Committee (the “Audit Committee”) of the Board on July 15, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Consolidation</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The consolidated financial statements include the accounts of the
Company and:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(a)
SalvaRx, a wholly-owned subsidiary, incorporated on May 6, 2015 in the British Virgin Islands;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0in">(b)
iOx, a wholly-owned subsidiary incorporated in the U.K. on February 10, 2015. In September 2021, the Company, through SalvaRx, exchanged
certain notes, accrued interest, warrants and receivables in exchange for shares of iOx representing <span id="xdx_90A_eifrs-full--ProportionOfVotingPowerHeldInSubsidiary_pip0_dp_c20210901__20210930__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--IOXMember__ifrs-full--ConsolidatedStructuredEntitiesAxis__custom--SalvaRxMember_zpyCKxETZbEd" title="Percentage of outstanding shares">17.83</span>%
of the outstanding shares of iOx. As a result of this exchange, the Company, through SalvaRx, increased its ownership of iOx from <span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210901__20210930__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--IOXMember__ifrs-full--ConsolidatedStructuredEntitiesAxis__custom--SalvaRxMember_zf1p7WpDmnj2" title="Percentage of ownership">60.49</span>%
to <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20210901__20210930__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--IOXMember__ifrs-full--ConsolidatedStructuredEntitiesAxis__custom--SalvaRxMember_zWiVNXrgnHq5" title="Percentage of ownership">78.32</span>%.
On July 18, 2022, the Company purchased the remaining non-controlling interest of iOx. The Company’s <span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pip0_dp_c20231201__20231231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--IOXMember__ifrs-full--ConsolidatedStructuredEntitiesAxis__custom--StimunityMember_z06LXpMuyjxb" title="Non-controlling interest">44</span>%
interest in Stimunity S.A. (“Stimunity”) was transferred from Alpha Compute to iOx in December 2023 and was increased to <span id="xdx_90D_ecustom--NoncontrollingInterestIncreasedUponConversion_pip0_dp_c20231201__20231231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--IOXMember__ifrs-full--ConsolidatedStructuredEntitiesAxis__custom--StimunityMember_z9f6BCDCglFg" title="Non-controlling interest increased upon conversion">48.9</span>%
upon the conversion of the convertible note to equity. On December 3, 2025, the Company agreed to sell back our 48.9% interest back to
Stimunity for a token consideration of 1 EUR in order to facilitate an orderly wind-down of Stimunity;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(c)
Saugatuck, a <span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20250401__20250930__ifrs-full--GeographicalAreasAxis__custom--CountryOfBritishVirginIslandsMember_z8ylDweMC7Vj" title="Percentage of ownership subsidiary">70</span>%
owned subsidiary incorporated in the British Virgin Islands;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(d)
Tarus Therapeutic Holdings Ltd., a wholly-owned subsidiary incorporated in the British Virgin Islands;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(e)
PDS, a <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pip0_dp_c20250401__20250930__ifrs-full--GeographicalAreasAxis__custom--DelawareMember_zuCrLVYfhLu4" title="Percentage of ownership subsidiary">100</span>%
owned subsidiary incorporated in Delaware, which provides human resources, and other services to each operating subsidiary via a shared
services agreement;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(f)
SalvaRx LLC, a wholly-owned subsidiary through SalvaRx incorporated in Delaware;</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(g)
Saugatuck Rx LLC, a wholly-owned subsidiary of Saugatuck incorporated in Delaware; and</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in">(h)
Tarus Therapeutics, LLC (“Tarus”), a wholly-owned subsidiary of Alpha Compute incorporated in Delaware.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">All inter-company balances and transactions have been eliminated
in consolidation.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Non-controlling interest in the equity of a subsidiary
is accounted for and reported as a component of shareholders’ equity. As of March 31, 2026, non-controlling interest represents
the <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pip0_dp_c20250401__20250930__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SubsidiariesTwoMember_z8AH8lfRHkIj" title="Non-controlling interest">30</span>%
shareholder ownership interest in Saugatuck and subsidiary, which is consolidated by the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Functional and Presentation Currency</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The Company’s functional and presentation currency is the
U.S. Dollar.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Use of Estimates and Judgments</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The preparation of the consolidated financial statements
in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies
and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Estimates and underlying assumptions are reviewed on
an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future
periods affected.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Significant areas where estimates are made include
valuation of financial instruments, deferred tax assets and liabilities, warrant liabilities, digital assets, put right liabilities, and
measurement of share-based compensation. Significant areas where critical judgments are applied include warrant liabilities, put right
liabilities, and digital asset valuation with respect to discounts for lack of marketability.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Transactions with Non-controlling Interests</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Changes in the Company’s ownership interest in
a subsidiary corporation that do not result in a loss of control over the subsidiary corporation are accounted for as transactions with
equity owners of the Company. Any difference between the change in the carrying amounts of the non-controlling interest and the fair value
of the consideration paid or received is recognized within equity attributable to the equity holders of the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
0.1783
0.6049
0.7832
0.44
0.489
0.70
1
0.30
<p id="xdx_80B_ecustom--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zjTMvWnc6BSi" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
4. <span id="xdx_826_zL81KC5bV0nh">SIGNIFICANT ACCOUNTING POLICIES</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The accounting policies set out below have been applied consistently to
all periods presented in these consolidated financial statements, which have, in management's opinion, been properly prepared within reasonable
limits of materiality and within the framework of the significant accounting policies summarized below:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"> </p>
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zq6bXFBJNhRl" style="margin: 0pt 0; font-size: 10pt"><b><i><span id="xdx_869_zrokjMcMtN3f">Financial
Instruments</span></i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>i) Financial Assets</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Classification</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Upon the initial recognition of financial assets, the financial assets are
classified as one of the following measurement methodologies: (a) amortized cost, (b) fair value through other comprehensive income (“FVTOCI”),
or (c) fair value through profit or loss (“FVTPL”). Subsequent measurement will be based on the initial classification of
the financial assets.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The classification of a financial asset at initial recognition depends on
the Company's business model for managing the financial asset and the financial asset's contractual cash flow characteristics.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In order for a financial asset to be measured at amortized cost or fair
value through other comprehensive income (“OCI”), it needs to give rise to cash flows that are solely payments of principal
and interest (“SPPI”) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed
at an instrument level.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's business model for managing financial assets refers to how
it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting
contractual cash flows, selling the financial assets, or both.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Measurement</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">For purposes of subsequent measurement, financial assets are classified
in three categories:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%">Financial assets at amortized cost (debt instruments);</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>Financial assets at FVTOCI (equity instruments); and</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>Financial assets at FVTPL.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets at Amortized Cost (Debt Instruments)</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt">The Company measures financial assets at amortized cost if both of the following conditions
are met:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%">The financial asset is held within a business model with the objective of holding the financial asset in order to collect
contractual cash flows; and</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest
on the principal amount outstanding.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at amortized cost are subsequently measured using the effective
interest rate method and are subject to a period impairment review. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's financial assets classified at amortized cost includes accounts
receivable, stablecoin, and prepaid expenses and other receivables.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets designated at Fair Value through OCI (Equity Instruments)</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Upon initial recognition, the Company can elect to classify irrevocably
its equity investments as equity instruments designated at FVTOCI when they meet the definition of equity under IAS 32, “<i>Financial
Instruments: Presentation</i>,” and are not held for trading. The classification is determined on an instrument-by-instrument basis.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Gains and losses on these financial assets are never recycled to profit
or loss. Dividends are recognized as other income in the statement of profit or loss when the right of payment has been established, except
when the Company benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded
in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company irrevocably elected to classify its investment in Intensity
as FVTOCI. During the year ended March 31, 2024, the Company sold 100% of its investment in Intensity for proceeds of $2.812 million and
recognized a gain of $0.725 million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets at Fair Value through Profit or Loss</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at FVTPL include financial assets held for trading, financial
assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured
at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in
the near term. Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated
as effective hedging instruments. Financial assets with cash flows that are not solely payments of principal and interest are classified
and measured FVTPL, irrespective of the business model.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at fair value through profit or loss are carried in the
consolidated statements of financial position at fair value with net changes in fair value recognized in the statement of profit or loss.
The investments in associate (Stimunity and Compedica) and the Stimunity Convertible Note receivable are accounted for as FVTPL.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>ii) Financial Liabilities</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s financial liabilities include accounts payable and accrued
liabilities, which approximate fair value due to their short maturity, lease liability, warrant liability, put right liability and TON
payable to settle put rights exercised.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Warrant Liability</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Warrant liabilities are initially measured at fair value on the date of
issuance. After initial recognition, the warrant liabilities are remeasured at fair value at each reporting period, with changes in fair
value recognized through the consolidated statement of operations and other comprehensive loss in accordance with IFRS 9 “Financial
Instruments.” When the Company issues equity instruments to extinguish all or part of the liability, a gain or loss is recognized
in the consolidated statement of operations and other comprehensive loss, which is measured as the difference between the carrying amount
of the financial liability and the fair value of the equity instruments issued. Liability classified warrants are accounted for in accordance
with IFRS 9 and IFRS 13 “<i>Fair Value Measurement</i>,” where the terms of the instruments do not meet the criteria for classification
as equity under IAS 32 “<i>Financial Instruments: Presentation</i>.” See Note 11, “Warrant Liability” for a further
discussion.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory_zAGIzTm5czbj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zWLd1DvAegf">Impairment
of Financial Assets and Intangible Assets</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">IFRS 9, “<i>Financial Instruments</i>,” requires the Company
to recognize an allowance for expected credit losses ("ECLs") for all debt instruments and investments not held at fair value
through profit or loss and contract assets. For intangible assets, at the end of each reporting period and whenever there is an indication
that the intangible asset may be impaired, the Company reviews the carrying amounts of its intangible assets to determine whether there
is any indication that those assets have suffered an impairment loss.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At the end of each reporting period, the Company assesses whether there
was objective evidence that a financial asset was impaired. The Company recognizes an allowance for ECLs for all debt instruments not
held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with
the contract and all the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest
rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral
to the contractual terms.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">ECLs are recognized in two stages. For credit exposures for which there
has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default
events that are possible within the next 12-months (a 12-month ECL). For those credit exposures for which there has been a significant
increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of
the exposure, irrespective of the timing of the default (a lifetime ECL).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForCashAndCashEquivalentsExplanatory_zpRmemeYFdJj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_865_zwlvM4mX0Vmk">Cash,
Cash Equivalents, and Restricted Cash</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Cash and cash equivalents comprise cash in readily available checking accounts
and amounts invested in underlying Treasury and money market funds that are readily convertible to a known amount of cash within three
months or less from date of acquisition and are subject to an insignificant risk of change in value. The carrying amounts approximate
fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in the United States ("U.S.").
As of March 31, 2026 and 2025, cash equivalents was comprised of a money market account with maturities less than 90 days from the date
of purchase. Interest income earned on such investments totaled $<span id="xdx_90F_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20260331_zrFeBE0oQpZb" title="Investments">0.1</span>
million, $<span id="xdx_90C_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20250331_zMypTLAoGPX" title="Investments">0.1</span>
million and $<span id="xdx_909_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20240331_zaClKDTedD82" title="Investments">0.2</span>
million in the years ended March 31, 2026, 2025 and 2024, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026, the Company had $<span id="xdx_900_ecustom--CashRestrictedForUse_iI_pn3n3_dm_c20260331_zAwpvCBHawgl" title="Cash restricted for use">0.2</span>
million in cash considered restricted for use and is held as collateral for the Company’s credit card balance with Silicon Valley
Bank. No cash was restricted for use as of March 31, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForImpairmentOfIndefiniteLifeIntangibleAssetsOtherThanGoodwillExplanatory_zQ5bnXcLF6I1" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_865_z8Y29tRA5GIi">Impairment
of Property, Plant, and Equipment and Indefinite Life Intangible Assets other than Goodwill</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At the end of each annual reporting period and whenever there is an indication
that its property, plant and equipment and indefinite life intangible assets may be impaired, the Company reviews the carrying amounts
of such tangible intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If
any such indication exists, the recoverable amount of the asset is estimated to determine the extent of impairment loss (if any). When
it is not possible to estimate the recoverable amount of any individual asset, the Company estimates the recoverable amount of the cash-generating
unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated
to individual cash-generating units ("CGU" or "CGUs"), or the smallest group of cash-generating units for which a reasonable
and consistent allocation basis can be identified.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Recoverable amount is the higher of fair value less costs of disposal and
value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount
rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of
future cash flows have not been adjusted.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_z6u69SbANulg" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_864_zZuOgTYrTSqf">Share-based
Payments</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company determines the fair value of share-based payments granted to
directors, officers, employees and consultants using the Black-Scholes option-pricing model at the grant date. Assumptions for the Black-Scholes
model are determined as follows:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%"><b><i>Expected Volatility</i></b>. The expected volatility rate used to value share option grants is based on the Company’s
historical volatility.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Expected Term</i></b>. The Company used historical experience.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Risk-free Interest Rate</i></b>. The risk-free interest rate assumption was based on zero-coupon U.S. Treasury instruments that
had terms consistent with the expected term of the Company's share option grants.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Expected Dividend Yield</i></b>. The Company has never declared or paid any cash dividends and does not presently plan to pay cash
dividends in the foreseeable future.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Share-based payments to employees, officers and directors are recorded and reflected
as an expense over the vesting period with a corresponding increase in the share option reserve. On exercise, the associated amounts previously
recorded in the share option reserve are transferred to common share capital.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrw28pDv89Vb" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_867_z1ZKTjA18v84">Loss
Per Share</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Basic loss per share is calculated by dividing net loss (the numerator)
by the weighted average number of ordinary shares outstanding (the denominator) during the period. Diluted loss per share reflects the
dilution that would occur if outstanding share options and share purchase warrants were exercised into ordinary shares using the treasury
stock method and convertible debt instruments were converted into ordinary shares using the if-converted method. Diluted loss per share
is calculated by dividing net loss applicable to ordinary shares by the sum of the weighted average number of ordinary shares outstanding
and all additional ordinary shares that would have been outstanding if potentially dilutive ordinary shares had been issued. The share
and per share information has been retroactively adjusted to reflect the impact of the stock dividend.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The inclusion of the Company's share options, restricted stock units and
share purchase warrants in the computation of diluted loss per share would have an anti-dilutive effect on loss per share and are therefore
excluded from the computation. Consequently, there is no difference between basic loss per share and diluted loss per share for the years
ended March 31, 2026, 2025, and 2024. The following table reflects the outstanding securities by year that would have an anti-dilutive
effect on loss per share, and accordingly, were excluded from the calculation (see Note 19, “Loss Per Share”).</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023_z8ftXIMzNIQa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details )">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B7_zUdta2IpW0Zf" style="display: none">Schedule of anti-dilutive effect on loss
per share</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrants</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zSgEDUtn4RO8" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,531,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zby4c4g4Bjth" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zGDYkRfspGq6" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Share options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zjFUSFChu8hb" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zX5zMTcxbVNg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">225,117</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zfqvikszk0E4" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">90,281</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Restricted stock units</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zbSDlZbM3fF6" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,241,334</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zMk7FZpnUWTc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">5,410</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zcOYTRxczUv5" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">18,467</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A4_zrEmZO7sqO61" style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForInvestmentInPrivateCompaniesExplanatory_zY1ZfxAjJTm3" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86B_zawFxBcOWf8b">Investment
in Public Company</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The investment is comprised of shares of private/public companies that have
been acquired through a private placement. The investment is initially recorded at fair value. Following acquisition, the Company evaluates
whether control or significant influence is exerted by the Company over the affairs of the investee company. Based on the evaluation,
the Company accounts for the investment using either the consolidation, equity accounting or fair value method. The Company sold the entire
investment in Fiscal 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForInvestmentInAssociates_zJUoPXSpf5If" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_867_zDJqp4VzmMm2">Investment
in Associate</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">An associate is an entity over which the Company has significant influence.
Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or
joint control over those policies. The investment in associate was written down to nil as of March 31, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The results and assets and liabilities of associates are incorporated in
these consolidated financial statements using the equity method of accounting, except when the investment, or a portion thereof, is classified
as held for sale, in which case it is accounted for in accordance with IFRS 5, “Non-current Assets Held for Sale and Discontinued
Operations”. Under the equity method, an investment in an associate is initially recognized in the consolidated statement of financial
position at cost from the date the investee becomes an associate and adjusted thereafter to recognize the Company's share of the profit
or loss and other comprehensive income of the associate. When the Company's share of losses of an associate exceed the Company's interest
in that associate (which includes any long-term interests that, in substance, form part of the Company's net investment in the associate),
the Company discontinues recognizing its share of further losses. Additional losses are recognized only to the extent that the Company
has incurred legal or constructive obligations or made payments on behalf of the associate.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">After application of the equity method, the Company determines whether it
is necessary to recognize an impairment loss on its investment in its associate. At each reporting date, the Company determines whether
there is objective evidence that the investment in the associate is impaired. If there is such evidence, the Company calculates the amount
of impairment as the difference between the recoverable amount of the associate and its carrying value, and then recognizes the loss within
'share of (loss) income in associate' in the consolidated statements of operations. With respect to its investment in Compedica, the Company
recognized a loss on impairment of $4.8 million as of September 30, 2025 due to the Company’s loss of significant influence over
the operations of Compedica.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zQcsmzLWZ4Kc" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_863_zEaAf6viREwi">Research
and Development Expenses</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(i) Research and Development</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Expenditure on research activities, undertaken with the prospect of gaining
new scientific or technical knowledge and understanding, is expensed as incurred.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Development activities involve a plan or design for the production of new
or substantially improved products and processes. Development expenditures are capitalized only if development costs can be measured reliably,
the product or process is technically, and commercially feasible, future economic benefits are probable, and the Company intends to and
has sufficient resources to complete development and to use or sell the asset. Following initial recognition of the development expenditure
as an asset, the asset is carried at cost less any accumulated amortization. Amortization of the asset begins when development is complete
and the asset is available for use. It is amortized over the period of expected future benefit. During the period of development, the
asset is tested for impairment annually.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Research and development expenses include all direct and indirect operating
expenses supporting the products in development.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(ii) Subsequent Expenditure</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Subsequent expenditure is capitalized only when it increases the future
economic benefits embodied in the specific asset to which it relates. All other expenditures are recognized in income or loss as incurred.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(iii) Clinical Trial Expenses</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Clinical trial expenses are a component of the Company's research and development
costs. These expenses include fees paid to contract research organizations, clinical sites, and other organizations who conduct development
activities on the Company's behalf. The amount of clinical trial expenses recognized in a period related to clinical agreements is based
on estimates of the work performed using an accrual basis of accounting. These estimates incorporate factors such as patient enrollment,
services provided, contractual terms, and prior experience with similar contracts.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForContingentLiabilitiesExplanatory_zkRtD8qg5a6e" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_868_zUR2A6MIwkdk">Contingent
Liability</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">A provision in accordance with IAS 37 “<i>Provisions, Contingent Liabilities
and Contingent Assets</i>,” is recognized when the Company has a present (legal or constructive) obligation as a result of a past
event and it is probable that economic resources shall be required to settle the obligation and a reliable estimate can be made of the
amount of the obligation. When the Company expects that some or all of the expense will be reimbursed to it, such as in an insurance contract,
the repayment will be recognized as a separate asset, only when it is highly likely that the asset will be received. The expense will
be recognized in profit and loss net of the portion reimbursed.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_zoevFRVGYk92" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zVqVJ2K4A0S4">Determination
of Fair Value</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">A number of the Company's accounting policies and disclosures required the
determination of fair value, both for financial and non-financial assets and liabilities. Fair values have been determined for measurement
and/or disclosure purposes based on assumptions that market participants would use when pricing the asset or liability, assuming that
market participants act in their economic best interest. When applicable, further information about the assumptions made in determining
fair values is disclosed in Note 15, “Financial Instruments and Risk Management” and other footnotes that specifically relate
to assets or liabilities measured at fair value.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zf26Z2XGEyGj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86B_zD5CdCIX2YK3">Income
Tax</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company uses the asset and liability method to account for income taxes.
Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying
amounts of existing assets and liabilities for accounting purposes, and their respective tax bases.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Deferred income tax assets and liabilities are measured using tax rates
that have been enacted or substantively enacted and applied to taxable income in the years in which those temporary differences are expected
to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in statutory tax rates is recognized
in profit or loss in the year of change. Deferred income tax assets are recorded when their recoverability is considered probable and
are reviewed at the end of each reporting period.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p id="xdx_848_ecustom--DescriptionOfAccountingPolicyFoStablecoinExplanatory_zi9uQyzIlenl" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zOUWdk3B0UF9">Stablecoin</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for its stablecoins, which are comprised of USDC and
USDT, as in accordance with IAS 9 “Financial Instruments”. The Company’s stablecoins are initially recorded at cost,
and are contractually redeemable for fiat currency on demand or pegged 1:1 to the value of one U.S. dollar. The Company determines the
fair value of its stablecoins, which is at par with the U.S. dollar, in accordance with IFRS 13 “Fair Value Measurement” based
on the quoted (unadjusted) prices on the active exchange that the Company has determined is its principal market for the stablecoins (Level
1 inputs). Our primary custodian of stablecoins is BitGo, and the associated costs are expensed as incurred. Stablecoins are held for
use in business operations and not for the purpose of potential asset appreciation and is therefore classified as a current asset within
the consolidated statements of financial position. When the Company does not have possession, control, or the right to derive substantially
all of the economic benefits of ownership of stablecoin the Company has title to, the stablecoin is classified as a stablecoin receivable
within the consolidated statements of financial position. Stablecoin and stablecoin receivables qualify as financial instruments due to
their high level of liquidity, rights to redeem directly with the issuer, and their backing by high quality reserve assets not subject
to significant price fluctuations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForDigitalAssetsExplanatory_zlzyHdBCCbP" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_862_z2wZN8uiLec4">Digital
Assets</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for its digital assets, which are comprised of TON,
as indefinite-lived intangible assets in accordance with IAS 38 “Intangible Assets”. The Company’s digital assets are
initially recorded at cost. Subsequently, digital assets are remeasured at fair value as of each reporting period, adjusted by discounts
for lack of marketability for tokens restricted for use. The Company determines the fair value of its liquid digital assets in accordance
with IFRS 13 “Fair Value Measurement”, based on quoted (unadjusted) prices on the active exchange that the Company has determined
is its principal market for the digital assets (Level 1 inputs). For locked digital assets which are not immediately tradable, the Company
applies a lack of marketability discount to quoted prices to calculate fair value (Level 3 input). Our primary custodian of digital assets
is BitGo, and the associated costs are expensed as incurred. When the Company does not have possession, control, or the right to derive
substantially all of the economic benefits of ownership of digital assets the Company has title to, the digital assets are classified
as digital assets receivable within the consolidated statements of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Increases in fair value, to the extent they do not constitute reversals
of previous decreases in fair value, are recognized in the Company's Consolidated Statements of Operations and Comprehensive Income (Loss),
within “Unrealized gain on digital assets” within Other comprehensive income, with accumulated unrealized gains recognized
on the Consolidated Statements of Financial Position within Accumulated other comprehensive income. Decreases in fair value, to the extent
they do not constitute reversals of previous increases in fair value, are recognized as incurred in the Company's Consolidated Statements
of Operations and Comprehensive Income (Loss), within “Loss on revaluation of digital assets” within Other expenses. Any losses
on revaluation not in excess of previously recognized gains are recognized as decreases to Accumulated other comprehensive income until
cost basis exceeds fair value, at which point additional losses are recognized as Other expense. Any gains on revaluation not in excess
of previously recognized losses are recognized as Other income until fair value exceeds cost basis, at which point additional gains are
recognized as Other comprehensive income. Revaluation gains and losses are recorded by token.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Realized gains, to the extent recognized within Accumulated other comprehensive
income, and losses are recognized in the Company's Consolidated Statements of Operations and Comprehensive Income (Loss) within other
income (expense).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Digital assets are classified as current or noncurrent assets based on the
Company’s intended holding period of the token. If the Company has the intent and ability to hold the token for a period of one
year beyond the balance sheet date or if the token is not expected to become liquid within one year of the balance sheet date, the holding
is classified as noncurrent. Otherwise, the holding is classified as a current asset.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_849_ecustom--DescriptionOfAccountingPolicyForRevenueFromContractsWithCustomersExplanatory_zZ4fAEFPxvHg" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_869_z7TbxQoibEG8">Revenue
from Contracts with Customers</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company recognizes revenue in accordance with IFRS 15, “<i>Revenue
from Contracts with Customers</i>,” which establishes a comprehensive framework for determining whether, how much, and when revenue
is recognized. Revenue is recognized to depict the transfer of promised services to customers in an amount that reflects the consideration
to which the Company expects to be entitled in exchange for those services.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s primary source of revenue is derived from compute offtake
agreements, under which customers obtain access to dedicated or shared compute capacity (including processing power, memory, and related
infrastructure) for a specified contractual term.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>i)</i></b></td>
<td><b><i>Identification of performance obligations</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Compute offtake agreements typically provide customers with a stand-ready obligation
to make compute capacity continuously available throughout the contract term. The Company has determined that such arrangements generally
contain a single performance obligation, being the provision of continuous access to compute services over time.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">To the extent that a contract includes multiple services (for example, initial configuration,
integration, or distinct ancillary services), the Company assesses whether such services are distinct and should be accounted for as separate
performance obligations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>ii)</i></b></td>
<td><b><i>Determination of the transaction price</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">The transaction price reflects the amount of consideration the Company expects to receive
in exchange for transferring promised services to the customer. Consideration under compute offtake agreements is typically fixed based
on contracted capacity and term, and is frequently settled in digital assets.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">In arrangements where consideration is received in digital assets, such consideration
represents non-cash consideration and is measured at fair value at contract inception.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Any variability in consideration (such as pricing adjustments, service level credits,
or penalties) is estimated using either the expected value or most likely amount method, and included in the transaction price only to
the extent that it is highly probable that a significant reversal of revenue will not occur.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>iii)</i></b></td>
<td><b><i>Allocation of the transaction price</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">If a contract contains more than one performance obligation, the transaction price is
allocated to each performance obligation based on the relative standalone selling prices of the distinct services at contract inception.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>iv)</i></b></td>
<td><b><i>Timing of revenue recognition</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Revenue from compute offtake agreements is recognized over time, as the customer simultaneously
receives and consumes the benefits of the compute services as they are provided. Progress toward complete satisfaction of the performance
obligation is measured on a time-elapsed basis, or another systematic measure that faithfully depicts the pattern of transfer of services
to the customer.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Revenue is recognized only when:</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">1.</td>
<td>A valid contract exists;</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">2.</td>
<td>The Company has transferred control of compute services to the customer; and</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">3.</td>
<td>Collection of consideration is considered probable.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Digital assets received from customers is non-cash consideration and is
initially measured at fair value at contract inception. Any subsequent changes in the fair value of digital assets held by the Company
are accounted for in accordance with the Company’s accounting policy for digital assets, and do not affect the amount of revenue
recognized.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_846_ecustom--DescriptionOfAccountingPolicyForAccountsReceivableExplanatory_zu3ay1vP4sj2" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zLn2ovINO1J3">Accounts
Receivable</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are recognized when the Company has an unconditional right
to consideration, which generally arises upon the invoicing of compute services or when contractual billing milestones are met. Trade
receivables are initially measured at fair value, which is typically equal to the invoiced amount or the fair value of digital assets
consideration to be received.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are subsequently measured at amortized cost, as they are
held solely for the collection of contractual cash flows (or cash-equivalent consideration). Trade receivables are presented net of any
allowance for expected credit losses. To the extent that invoices are settled directly in digital assets prior to the end of the reporting
period, no trade receivable is recognized, and the digital asset is recognized in accordance with the applicable accounting policy.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForExpectedCreditLossesExplanatory_zepWZP7ECA94" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_864_zjiJsipzIskk">Expected
Credit Losses</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company applies the simplified expected credit loss (ECL) model under
IFRS 9, “<i>Financial Instruments</i>.” Under this approach, lifetime expected credit losses are recognized at initial recognition
and updated at each reporting date. Expected credit losses are estimated based on:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Historical credit loss experience;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Current customer payment behavior, including digital asset settlement history; and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Forward-looking information that is relevant to customer credit risk.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are written off when there is no reasonable expectation
of recovery.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_842_ecustom--DescriptionOfPolicyForPropertyPlantAndEquipmentExplanatory_z4OVvBWBvuW3" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zV9xTkm552P5">Property,
Plant, and Equipment</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for property, plant and equipment in accordance with
IAS 16, “<i>Property, Plant and Equipment</i>.” The Company’s property, plant and equipment consist solely of GPUs used
in the provision of compute services under compute offtake agreements. GPUs are recognized as property, plant and equipment when:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>It is probable that future economic benefits associated with the asset will flow to the Company; and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>The cost of the asset can be measured reliably.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">GPUs are initially measured at cost, which includes:</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>The purchase price, net of discounts or rebates;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Non-refundable taxes and duties;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Directly attributable costs necessary to bring the GPUs to the location and condition necessary for them to be capable of operating as
intended by management (including transportation, installation, testing, and configuration costs); and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Any other expenditures directly attributable to preparing the GPUs for their intended use.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Costs incurred after GPUs are capable of operating as intended are expensed as incurred,
unless they meet the criteria for capitalization under IAS 16.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Following initial recognition, GPUs are carried at cost less accumulated
depreciation and accumulated impairment losses. The Company applies the cost model to all classes of property, plant and equipment. GPUs
are depreciated on a straight-line basis over their estimated useful lives, beginning when the assets are available for use, which is
when they are installed and ready for their intended operating condition. Management estimates the useful lives and residual values of
GPUs based on expected technological obsolescence, performance degradation, and expected usage patterns. Useful lives and residual values
are reviewed at least annually and adjusted prospectively when warranted.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">GPUs are derecognized upon disposal or when no future economic benefits
are expected from their use or disposal. Any gain or loss arising on derecognition is recognized in profit or loss and represents the
difference between the proceeds received and the carrying amount of the asset.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Deposits paid to suppliers for the future purchase of GPUs are recognized
as prepayments or other non-current assets, depending on the expected delivery date, and are not depreciated. Such deposits are initially
measured at the amount paid and reassessed at each reporting date to determine whether there is objective evidence that the deposit may
be impaired, including supplier non-performance or changes in expected delivery terms. Upon delivery and acceptance of the GPUs, deposits
are reclassified to property, plant and equipment as part of the cost of the related GPUs. If a purchase contract is terminated or delivery
becomes improbable, the deposit is written down to its recoverable amount, with any impairment recognized in profit or loss.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_84C_ecustom--DescriptionOfAccountingPolicyForAdoptionOfNewStandardsExplanatory_zzoCCzFQ5kDc" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86F_zK6NvyGkmJvk">Recent
Accounting Pronouncements</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>IFRS Pronouncements Issued</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Impact of Adoption of Significant New IFRS Standards in Fiscal 2026</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(a) Amendments to IAS 21: The Effects of
Changes in Foreign Exchange Rates</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In August 2023, the IASB amended IAS 21, “The
Effects of Changes in Foreign Exchange Rates” (“IAS 21”) to clarify when a currency is exchangeable into another currency
and how a company estimates a spot rate when a currency lacks exchangeability, requiring consistent assessment and disclosure practices
for companies. The amendments are effective for annual reporting periods beginning on or after January 1, 2025, with early adoption permitted.
However, an entity cannot restate comparative information. The adoption of these amendments did not have a material effect on the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(b) Amendments to IAS 21 – Lack of
Exchangeability</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">An entity is impacted by the amendments to IAS 21, “<i>The Effects
of Changes in Foreign Exchange Rates</i>,” when it has a transaction or an operation in a foreign currency that is not exchangeable
into another currency at a measurement date for a specified purpose. A currency is exchangeable when there is an ability to obtain the
other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that
creates enforceable rights and obligations. The amendments to IAS 21 are effective for annual periods beginning on or after January 1,
2025, unless earlier adopted. The adoption of these amendments did not have a material effect on the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>New IFRS Accounting Standards not yet effective</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Standards issued but not yet effective up to the date
of issuance of the Company’s consolidated financial statements are listed below. This is of standards and interpretations issued,
which the Company reasonably expects to be applicable at a future date. The Company intends to adopt this standard when it becomes effective.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(a) IAS 18: Presentation and Disclosure in
Financial Statements</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In April 2024, IFRS 18, “<i>Presentation and
Disclosure in Financial Statements</i>” (“IFRS 18”) was issued. IFRS 18 replaces IAS 1 and introduces significant changes
to the presentation of financial statements to enhance comparability across entities. The key requirements of the standard include:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Separate reporting of operating, investing, and financing activities in the statement of earnings, with prescribed
subtotals for each category.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Disclosure of management-defined performance measures in a dedicated note within the financial statements.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The standard is effective for annual reporting periods
beginning on or after January 1, 2027, with retrospective application required. The Company intends to assess the impact of IFRS 18 on
its consolidated financial statements closer to the effective date. The effect of the new standard, however it may be, will only affect
matters of presentation and disclosure.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b>(b) Amendments to IFRS 9 and IFRS 7</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On May 30, 2024, the International Accounting Standards
Board (the IASB or the Board) issued Amendments to IFRS 9 and IFRS 7, <i>Amendments to the Classification and Measurement of Financial
Instruments</i>. The amendments:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify that a financial liability is derecognized on the “settlement date”, i.e., when the related
obligation is discharged or cancelled or expires or the liability otherwise qualifies for derecognition. They also introduce an accounting
policy option to derecognize financial liabilities that are settled through an electronic payment system before settlement date if certain
conditions are met.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify how to assess the contractual cash flow characteristics of financial assets that include environmental,
social and governance (ESG)-linked features and other similar contingent features.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify the treatment of non-recourse assets and contractually linked instruments (CLI).’</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that
reference a contingent event (including those that are ESG-linked), and equity instruments classified at fair value through other comprehensive
income (FVTOCI).</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The standard is effective for annual reporting periods
beginning on or after January 1, 2026, with retrospective application required. The Company intends to assess the impact of the Amendments
to IFRS 9 and IFRS 7 on its consolidated financial statements closer to the effective date.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zq6bXFBJNhRl" style="margin: 0pt 0; font-size: 10pt"><b><i><span id="xdx_869_zrokjMcMtN3f">Financial
Instruments</span></i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>i) Financial Assets</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Classification</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Upon the initial recognition of financial assets, the financial assets are
classified as one of the following measurement methodologies: (a) amortized cost, (b) fair value through other comprehensive income (“FVTOCI”),
or (c) fair value through profit or loss (“FVTPL”). Subsequent measurement will be based on the initial classification of
the financial assets.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The classification of a financial asset at initial recognition depends on
the Company's business model for managing the financial asset and the financial asset's contractual cash flow characteristics.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In order for a financial asset to be measured at amortized cost or fair
value through other comprehensive income (“OCI”), it needs to give rise to cash flows that are solely payments of principal
and interest (“SPPI”) on the principal amount outstanding. This assessment is referred to as the SPPI test and is performed
at an instrument level.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's business model for managing financial assets refers to how
it manages its financial assets in order to generate cash flows. The business model determines whether cash flows will result from collecting
contractual cash flows, selling the financial assets, or both.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Measurement</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">For purposes of subsequent measurement, financial assets are classified
in three categories:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%">Financial assets at amortized cost (debt instruments);</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>Financial assets at FVTOCI (equity instruments); and</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>Financial assets at FVTPL.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets at Amortized Cost (Debt Instruments)</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt">The Company measures financial assets at amortized cost if both of the following conditions
are met:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%">The financial asset is held within a business model with the objective of holding the financial asset in order to collect
contractual cash flows; and</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td>The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest
on the principal amount outstanding.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at amortized cost are subsequently measured using the effective
interest rate method and are subject to a period impairment review. Gains and losses are recognized in profit or loss when the asset is
derecognized, modified or impaired.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company's financial assets classified at amortized cost includes accounts
receivable, stablecoin, and prepaid expenses and other receivables.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets designated at Fair Value through OCI (Equity Instruments)</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Upon initial recognition, the Company can elect to classify irrevocably
its equity investments as equity instruments designated at FVTOCI when they meet the definition of equity under IAS 32, “<i>Financial
Instruments: Presentation</i>,” and are not held for trading. The classification is determined on an instrument-by-instrument basis.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Gains and losses on these financial assets are never recycled to profit
or loss. Dividends are recognized as other income in the statement of profit or loss when the right of payment has been established, except
when the Company benefits from such proceeds as a recovery of part of the cost of the financial asset, in which case, such gains are recorded
in OCI. Equity instruments designated at fair value through OCI are not subject to impairment assessment.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company irrevocably elected to classify its investment in Intensity
as FVTOCI. During the year ended March 31, 2024, the Company sold 100% of its investment in Intensity for proceeds of $2.812 million and
recognized a gain of $0.725 million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Financial Assets at Fair Value through Profit or Loss</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at FVTPL include financial assets held for trading, financial
assets designated upon initial recognition at fair value through profit or loss, or financial assets mandatorily required to be measured
at fair value. Financial assets are classified as held for trading if they are acquired for the purpose of selling or repurchasing in
the near term. Derivatives, including separated embedded derivatives, are also classified as held for trading unless they are designated
as effective hedging instruments. Financial assets with cash flows that are not solely payments of principal and interest are classified
and measured FVTPL, irrespective of the business model.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Financial assets at fair value through profit or loss are carried in the
consolidated statements of financial position at fair value with net changes in fair value recognized in the statement of profit or loss.
The investments in associate (Stimunity and Compedica) and the Stimunity Convertible Note receivable are accounted for as FVTPL.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>ii) Financial Liabilities</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s financial liabilities include accounts payable and accrued
liabilities, which approximate fair value due to their short maturity, lease liability, warrant liability, put right liability and TON
payable to settle put rights exercised.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Warrant Liability</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Warrant liabilities are initially measured at fair value on the date of
issuance. After initial recognition, the warrant liabilities are remeasured at fair value at each reporting period, with changes in fair
value recognized through the consolidated statement of operations and other comprehensive loss in accordance with IFRS 9 “Financial
Instruments.” When the Company issues equity instruments to extinguish all or part of the liability, a gain or loss is recognized
in the consolidated statement of operations and other comprehensive loss, which is measured as the difference between the carrying amount
of the financial liability and the fair value of the equity instruments issued. Liability classified warrants are accounted for in accordance
with IFRS 9 and IFRS 13 “<i>Fair Value Measurement</i>,” where the terms of the instruments do not meet the criteria for classification
as equity under IAS 32 “<i>Financial Instruments: Presentation</i>.” See Note 11, “Warrant Liability” for a further
discussion.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory_zAGIzTm5czbj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zWLd1DvAegf">Impairment
of Financial Assets and Intangible Assets</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">IFRS 9, “<i>Financial Instruments</i>,” requires the Company
to recognize an allowance for expected credit losses ("ECLs") for all debt instruments and investments not held at fair value
through profit or loss and contract assets. For intangible assets, at the end of each reporting period and whenever there is an indication
that the intangible asset may be impaired, the Company reviews the carrying amounts of its intangible assets to determine whether there
is any indication that those assets have suffered an impairment loss.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At the end of each reporting period, the Company assesses whether there
was objective evidence that a financial asset was impaired. The Company recognizes an allowance for ECLs for all debt instruments not
held at fair value through profit or loss. ECLs are based on the difference between the contractual cash flows due in accordance with
the contract and all the cash flows that the Company expects to receive, discounted at an approximation of the original effective interest
rate. The expected cash flows will include cash flows from the sale of collateral held or other credit enhancements that are integral
to the contractual terms.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">ECLs are recognized in two stages. For credit exposures for which there
has not been a significant increase in credit risk since initial recognition, ECLs are provided for credit losses that result from default
events that are possible within the next 12-months (a 12-month ECL). For those credit exposures for which there has been a significant
increase in credit risk since initial recognition, a loss allowance is required for credit losses expected over the remaining life of
the exposure, irrespective of the timing of the default (a lifetime ECL).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForCashAndCashEquivalentsExplanatory_zpRmemeYFdJj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_865_zwlvM4mX0Vmk">Cash,
Cash Equivalents, and Restricted Cash</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Cash and cash equivalents comprise cash in readily available checking accounts
and amounts invested in underlying Treasury and money market funds that are readily convertible to a known amount of cash within three
months or less from date of acquisition and are subject to an insignificant risk of change in value. The carrying amounts approximate
fair value due to the short maturities of these instruments. The Company maintains most of its bank accounts in the United States ("U.S.").
As of March 31, 2026 and 2025, cash equivalents was comprised of a money market account with maturities less than 90 days from the date
of purchase. Interest income earned on such investments totaled $<span id="xdx_90F_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20260331_zrFeBE0oQpZb" title="Investments">0.1</span>
million, $<span id="xdx_90C_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20250331_zMypTLAoGPX" title="Investments">0.1</span>
million and $<span id="xdx_909_eifrs-full--InvestmentProperty_iI_pn3n3_dm_c20240331_zaClKDTedD82" title="Investments">0.2</span>
million in the years ended March 31, 2026, 2025 and 2024, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026, the Company had $<span id="xdx_900_ecustom--CashRestrictedForUse_iI_pn3n3_dm_c20260331_zAwpvCBHawgl" title="Cash restricted for use">0.2</span>
million in cash considered restricted for use and is held as collateral for the Company’s credit card balance with Silicon Valley
Bank. No cash was restricted for use as of March 31, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
100000
100000
200000
200000
<p id="xdx_84B_ecustom--DescriptionOfAccountingPolicyForImpairmentOfIndefiniteLifeIntangibleAssetsOtherThanGoodwillExplanatory_zQ5bnXcLF6I1" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_865_z8Y29tRA5GIi">Impairment
of Property, Plant, and Equipment and Indefinite Life Intangible Assets other than Goodwill</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At the end of each annual reporting period and whenever there is an indication
that its property, plant and equipment and indefinite life intangible assets may be impaired, the Company reviews the carrying amounts
of such tangible intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If
any such indication exists, the recoverable amount of the asset is estimated to determine the extent of impairment loss (if any). When
it is not possible to estimate the recoverable amount of any individual asset, the Company estimates the recoverable amount of the cash-generating
unit to which the asset belongs. When a reasonable and consistent basis of allocation can be identified, corporate assets are also allocated
to individual cash-generating units ("CGU" or "CGUs"), or the smallest group of cash-generating units for which a reasonable
and consistent allocation basis can be identified.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Recoverable amount is the higher of fair value less costs of disposal and
value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount
rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of
future cash flows have not been adjusted.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_z6u69SbANulg" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_864_zZuOgTYrTSqf">Share-based
Payments</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company determines the fair value of share-based payments granted to
directors, officers, employees and consultants using the Black-Scholes option-pricing model at the grant date. Assumptions for the Black-Scholes
model are determined as follows:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center; width: 11%">•</td>
<td style="width: 89%"><b><i>Expected Volatility</i></b>. The expected volatility rate used to value share option grants is based on the Company’s
historical volatility.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Expected Term</i></b>. The Company used historical experience.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Risk-free Interest Rate</i></b>. The risk-free interest rate assumption was based on zero-coupon U.S. Treasury instruments that
had terms consistent with the expected term of the Company's share option grants.</td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center"> </td>
<td> </td></tr>
<tr style="vertical-align: top; text-align: left">
<td style="text-align: center">•</td>
<td><b><i>Expected Dividend Yield</i></b>. The Company has never declared or paid any cash dividends and does not presently plan to pay cash
dividends in the foreseeable future.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Share-based payments to employees, officers and directors are recorded and reflected
as an expense over the vesting period with a corresponding increase in the share option reserve. On exercise, the associated amounts previously
recorded in the share option reserve are transferred to common share capital.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zrw28pDv89Vb" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_867_z1ZKTjA18v84">Loss
Per Share</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Basic loss per share is calculated by dividing net loss (the numerator)
by the weighted average number of ordinary shares outstanding (the denominator) during the period. Diluted loss per share reflects the
dilution that would occur if outstanding share options and share purchase warrants were exercised into ordinary shares using the treasury
stock method and convertible debt instruments were converted into ordinary shares using the if-converted method. Diluted loss per share
is calculated by dividing net loss applicable to ordinary shares by the sum of the weighted average number of ordinary shares outstanding
and all additional ordinary shares that would have been outstanding if potentially dilutive ordinary shares had been issued. The share
and per share information has been retroactively adjusted to reflect the impact of the stock dividend.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The inclusion of the Company's share options, restricted stock units and
share purchase warrants in the computation of diluted loss per share would have an anti-dilutive effect on loss per share and are therefore
excluded from the computation. Consequently, there is no difference between basic loss per share and diluted loss per share for the years
ended March 31, 2026, 2025, and 2024. The following table reflects the outstanding securities by year that would have an anti-dilutive
effect on loss per share, and accordingly, were excluded from the calculation (see Note 19, “Loss Per Share”).</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023_z8ftXIMzNIQa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details )">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B7_zUdta2IpW0Zf" style="display: none">Schedule of anti-dilutive effect on loss
per share</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrants</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zSgEDUtn4RO8" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,531,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zby4c4g4Bjth" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zGDYkRfspGq6" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Share options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zjFUSFChu8hb" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zX5zMTcxbVNg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">225,117</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zfqvikszk0E4" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">90,281</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Restricted stock units</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zbSDlZbM3fF6" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,241,334</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zMk7FZpnUWTc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">5,410</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zcOYTRxczUv5" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">18,467</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A4_zrEmZO7sqO61" style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfInstrumentsWithPotentialFutureDilutiveEffectNotIncludedInCalculationOfDilutedEarningsPerShareExplanatory2023_z8ftXIMzNIQa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SIGNIFICANT ACCOUNTING POLICIES (Details )">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B7_zUdta2IpW0Zf" style="display: none">Schedule of anti-dilutive effect on loss
per share</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrants</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zSgEDUtn4RO8" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,531,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zby4c4g4Bjth" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zGDYkRfspGq6" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Share options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zjFUSFChu8hb" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zX5zMTcxbVNg" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">225,117</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--StockOptionsMember_zfqvikszk0E4" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">90,281</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Restricted stock units</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20250401__20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zbSDlZbM3fF6" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,241,334</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20240401__20250331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zMk7FZpnUWTc" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">5,410</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfPotentialOrdinarySharesThatAreAntidilutiveInPeriodPresented_pip0_c20230401__20240331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedStockUnitsMember_zcOYTRxczUv5" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">18,467</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
1531581
481581
481581
2246507
225117
90281
1241334
5410
18467
<p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForInvestmentInPrivateCompaniesExplanatory_zY1ZfxAjJTm3" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86B_zawFxBcOWf8b">Investment
in Public Company</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The investment is comprised of shares of private/public companies that have
been acquired through a private placement. The investment is initially recorded at fair value. Following acquisition, the Company evaluates
whether control or significant influence is exerted by the Company over the affairs of the investee company. Based on the evaluation,
the Company accounts for the investment using either the consolidation, equity accounting or fair value method. The Company sold the entire
investment in Fiscal 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForInvestmentInAssociates_zJUoPXSpf5If" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_867_zDJqp4VzmMm2">Investment
in Associate</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">An associate is an entity over which the Company has significant influence.
Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or
joint control over those policies. The investment in associate was written down to nil as of March 31, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The results and assets and liabilities of associates are incorporated in
these consolidated financial statements using the equity method of accounting, except when the investment, or a portion thereof, is classified
as held for sale, in which case it is accounted for in accordance with IFRS 5, “Non-current Assets Held for Sale and Discontinued
Operations”. Under the equity method, an investment in an associate is initially recognized in the consolidated statement of financial
position at cost from the date the investee becomes an associate and adjusted thereafter to recognize the Company's share of the profit
or loss and other comprehensive income of the associate. When the Company's share of losses of an associate exceed the Company's interest
in that associate (which includes any long-term interests that, in substance, form part of the Company's net investment in the associate),
the Company discontinues recognizing its share of further losses. Additional losses are recognized only to the extent that the Company
has incurred legal or constructive obligations or made payments on behalf of the associate.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">After application of the equity method, the Company determines whether it
is necessary to recognize an impairment loss on its investment in its associate. At each reporting date, the Company determines whether
there is objective evidence that the investment in the associate is impaired. If there is such evidence, the Company calculates the amount
of impairment as the difference between the recoverable amount of the associate and its carrying value, and then recognizes the loss within
'share of (loss) income in associate' in the consolidated statements of operations. With respect to its investment in Compedica, the Company
recognized a loss on impairment of $4.8 million as of September 30, 2025 due to the Company’s loss of significant influence over
the operations of Compedica.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory_zQcsmzLWZ4Kc" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_863_zEaAf6viREwi">Research
and Development Expenses</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(i) Research and Development</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Expenditure on research activities, undertaken with the prospect of gaining
new scientific or technical knowledge and understanding, is expensed as incurred.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Development activities involve a plan or design for the production of new
or substantially improved products and processes. Development expenditures are capitalized only if development costs can be measured reliably,
the product or process is technically, and commercially feasible, future economic benefits are probable, and the Company intends to and
has sufficient resources to complete development and to use or sell the asset. Following initial recognition of the development expenditure
as an asset, the asset is carried at cost less any accumulated amortization. Amortization of the asset begins when development is complete
and the asset is available for use. It is amortized over the period of expected future benefit. During the period of development, the
asset is tested for impairment annually.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Research and development expenses include all direct and indirect operating
expenses supporting the products in development.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(ii) Subsequent Expenditure</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Subsequent expenditure is capitalized only when it increases the future
economic benefits embodied in the specific asset to which it relates. All other expenditures are recognized in income or loss as incurred.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>(iii) Clinical Trial Expenses</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Clinical trial expenses are a component of the Company's research and development
costs. These expenses include fees paid to contract research organizations, clinical sites, and other organizations who conduct development
activities on the Company's behalf. The amount of clinical trial expenses recognized in a period related to clinical agreements is based
on estimates of the work performed using an accrual basis of accounting. These estimates incorporate factors such as patient enrollment,
services provided, contractual terms, and prior experience with similar contracts.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_840_ecustom--DescriptionOfAccountingPolicyForContingentLiabilitiesExplanatory_zkRtD8qg5a6e" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_868_zUR2A6MIwkdk">Contingent
Liability</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">A provision in accordance with IAS 37 “<i>Provisions, Contingent Liabilities
and Contingent Assets</i>,” is recognized when the Company has a present (legal or constructive) obligation as a result of a past
event and it is probable that economic resources shall be required to settle the obligation and a reliable estimate can be made of the
amount of the obligation. When the Company expects that some or all of the expense will be reimbursed to it, such as in an insurance contract,
the repayment will be recognized as a separate asset, only when it is highly likely that the asset will be received. The expense will
be recognized in profit and loss net of the portion reimbursed.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory_zoevFRVGYk92" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zVqVJ2K4A0S4">Determination
of Fair Value</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">A number of the Company's accounting policies and disclosures required the
determination of fair value, both for financial and non-financial assets and liabilities. Fair values have been determined for measurement
and/or disclosure purposes based on assumptions that market participants would use when pricing the asset or liability, assuming that
market participants act in their economic best interest. When applicable, further information about the assumptions made in determining
fair values is disclosed in Note 15, “Financial Instruments and Risk Management” and other footnotes that specifically relate
to assets or liabilities measured at fair value.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zf26Z2XGEyGj" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86B_zD5CdCIX2YK3">Income
Tax</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company uses the asset and liability method to account for income taxes.
Deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the carrying
amounts of existing assets and liabilities for accounting purposes, and their respective tax bases.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Deferred income tax assets and liabilities are measured using tax rates
that have been enacted or substantively enacted and applied to taxable income in the years in which those temporary differences are expected
to be recovered or settled. The effect on deferred income tax assets and liabilities of a change in statutory tax rates is recognized
in profit or loss in the year of change. Deferred income tax assets are recorded when their recoverability is considered probable and
are reviewed at the end of each reporting period.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p id="xdx_848_ecustom--DescriptionOfAccountingPolicyFoStablecoinExplanatory_zi9uQyzIlenl" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zOUWdk3B0UF9">Stablecoin</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for its stablecoins, which are comprised of USDC and
USDT, as in accordance with IAS 9 “Financial Instruments”. The Company’s stablecoins are initially recorded at cost,
and are contractually redeemable for fiat currency on demand or pegged 1:1 to the value of one U.S. dollar. The Company determines the
fair value of its stablecoins, which is at par with the U.S. dollar, in accordance with IFRS 13 “Fair Value Measurement” based
on the quoted (unadjusted) prices on the active exchange that the Company has determined is its principal market for the stablecoins (Level
1 inputs). Our primary custodian of stablecoins is BitGo, and the associated costs are expensed as incurred. Stablecoins are held for
use in business operations and not for the purpose of potential asset appreciation and is therefore classified as a current asset within
the consolidated statements of financial position. When the Company does not have possession, control, or the right to derive substantially
all of the economic benefits of ownership of stablecoin the Company has title to, the stablecoin is classified as a stablecoin receivable
within the consolidated statements of financial position. Stablecoin and stablecoin receivables qualify as financial instruments due to
their high level of liquidity, rights to redeem directly with the issuer, and their backing by high quality reserve assets not subject
to significant price fluctuations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForDigitalAssetsExplanatory_zlzyHdBCCbP" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_862_z2wZN8uiLec4">Digital
Assets</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for its digital assets, which are comprised of TON,
as indefinite-lived intangible assets in accordance with IAS 38 “Intangible Assets”. The Company’s digital assets are
initially recorded at cost. Subsequently, digital assets are remeasured at fair value as of each reporting period, adjusted by discounts
for lack of marketability for tokens restricted for use. The Company determines the fair value of its liquid digital assets in accordance
with IFRS 13 “Fair Value Measurement”, based on quoted (unadjusted) prices on the active exchange that the Company has determined
is its principal market for the digital assets (Level 1 inputs). For locked digital assets which are not immediately tradable, the Company
applies a lack of marketability discount to quoted prices to calculate fair value (Level 3 input). Our primary custodian of digital assets
is BitGo, and the associated costs are expensed as incurred. When the Company does not have possession, control, or the right to derive
substantially all of the economic benefits of ownership of digital assets the Company has title to, the digital assets are classified
as digital assets receivable within the consolidated statements of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Increases in fair value, to the extent they do not constitute reversals
of previous decreases in fair value, are recognized in the Company's Consolidated Statements of Operations and Comprehensive Income (Loss),
within “Unrealized gain on digital assets” within Other comprehensive income, with accumulated unrealized gains recognized
on the Consolidated Statements of Financial Position within Accumulated other comprehensive income. Decreases in fair value, to the extent
they do not constitute reversals of previous increases in fair value, are recognized as incurred in the Company's Consolidated Statements
of Operations and Comprehensive Income (Loss), within “Loss on revaluation of digital assets” within Other expenses. Any losses
on revaluation not in excess of previously recognized gains are recognized as decreases to Accumulated other comprehensive income until
cost basis exceeds fair value, at which point additional losses are recognized as Other expense. Any gains on revaluation not in excess
of previously recognized losses are recognized as Other income until fair value exceeds cost basis, at which point additional gains are
recognized as Other comprehensive income. Revaluation gains and losses are recorded by token.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Realized gains, to the extent recognized within Accumulated other comprehensive
income, and losses are recognized in the Company's Consolidated Statements of Operations and Comprehensive Income (Loss) within other
income (expense).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Digital assets are classified as current or noncurrent assets based on the
Company’s intended holding period of the token. If the Company has the intent and ability to hold the token for a period of one
year beyond the balance sheet date or if the token is not expected to become liquid within one year of the balance sheet date, the holding
is classified as noncurrent. Otherwise, the holding is classified as a current asset.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_849_ecustom--DescriptionOfAccountingPolicyForRevenueFromContractsWithCustomersExplanatory_zZ4fAEFPxvHg" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_869_z7TbxQoibEG8">Revenue
from Contracts with Customers</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company recognizes revenue in accordance with IFRS 15, “<i>Revenue
from Contracts with Customers</i>,” which establishes a comprehensive framework for determining whether, how much, and when revenue
is recognized. Revenue is recognized to depict the transfer of promised services to customers in an amount that reflects the consideration
to which the Company expects to be entitled in exchange for those services.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s primary source of revenue is derived from compute offtake
agreements, under which customers obtain access to dedicated or shared compute capacity (including processing power, memory, and related
infrastructure) for a specified contractual term.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>i)</i></b></td>
<td><b><i>Identification of performance obligations</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Compute offtake agreements typically provide customers with a stand-ready obligation
to make compute capacity continuously available throughout the contract term. The Company has determined that such arrangements generally
contain a single performance obligation, being the provision of continuous access to compute services over time.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">To the extent that a contract includes multiple services (for example, initial configuration,
integration, or distinct ancillary services), the Company assesses whether such services are distinct and should be accounted for as separate
performance obligations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>ii)</i></b></td>
<td><b><i>Determination of the transaction price</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">The transaction price reflects the amount of consideration the Company expects to receive
in exchange for transferring promised services to the customer. Consideration under compute offtake agreements is typically fixed based
on contracted capacity and term, and is frequently settled in digital assets.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">In arrangements where consideration is received in digital assets, such consideration
represents non-cash consideration and is measured at fair value at contract inception.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Any variability in consideration (such as pricing adjustments, service level credits,
or penalties) is estimated using either the expected value or most likely amount method, and included in the transaction price only to
the extent that it is highly probable that a significant reversal of revenue will not occur.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>iii)</i></b></td>
<td><b><i>Allocation of the transaction price</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">If a contract contains more than one performance obligation, the transaction price is
allocated to each performance obligation based on the relative standalone selling prices of the distinct services at contract inception.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.5in"><b><i>iv)</i></b></td>
<td><b><i>Timing of revenue recognition</i></b></td></tr>
</table>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Revenue from compute offtake agreements is recognized over time, as the customer simultaneously
receives and consumes the benefits of the compute services as they are provided. Progress toward complete satisfaction of the performance
obligation is measured on a time-elapsed basis, or another systematic measure that faithfully depicts the pattern of transfer of services
to the customer.</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt">Revenue is recognized only when:</p>
<p style="margin: 0pt 0 0pt 1in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">1.</td>
<td>A valid contract exists;</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">2.</td>
<td>The Company has transferred control of compute services to the customer; and</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 1in"></td>
<td style="width: 0.25in">3.</td>
<td>Collection of consideration is considered probable.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Digital assets received from customers is non-cash consideration and is
initially measured at fair value at contract inception. Any subsequent changes in the fair value of digital assets held by the Company
are accounted for in accordance with the Company’s accounting policy for digital assets, and do not affect the amount of revenue
recognized.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_846_ecustom--DescriptionOfAccountingPolicyForAccountsReceivableExplanatory_zu3ay1vP4sj2" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zLn2ovINO1J3">Accounts
Receivable</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are recognized when the Company has an unconditional right
to consideration, which generally arises upon the invoicing of compute services or when contractual billing milestones are met. Trade
receivables are initially measured at fair value, which is typically equal to the invoiced amount or the fair value of digital assets
consideration to be received.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are subsequently measured at amortized cost, as they are
held solely for the collection of contractual cash flows (or cash-equivalent consideration). Trade receivables are presented net of any
allowance for expected credit losses. To the extent that invoices are settled directly in digital assets prior to the end of the reporting
period, no trade receivable is recognized, and the digital asset is recognized in accordance with the applicable accounting policy.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_845_ecustom--DescriptionOfAccountingPolicyForExpectedCreditLossesExplanatory_zepWZP7ECA94" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_864_zjiJsipzIskk">Expected
Credit Losses</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company applies the simplified expected credit loss (ECL) model under
IFRS 9, “<i>Financial Instruments</i>.” Under this approach, lifetime expected credit losses are recognized at initial recognition
and updated at each reporting date. Expected credit losses are estimated based on:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Historical credit loss experience;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Current customer payment behavior, including digital asset settlement history; and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Forward-looking information that is relevant to customer credit risk.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Trade receivables are written off when there is no reasonable expectation
of recovery.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_842_ecustom--DescriptionOfPolicyForPropertyPlantAndEquipmentExplanatory_z4OVvBWBvuW3" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_866_zV9xTkm552P5">Property,
Plant, and Equipment</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company accounts for property, plant and equipment in accordance with
IAS 16, “<i>Property, Plant and Equipment</i>.” The Company’s property, plant and equipment consist solely of GPUs used
in the provision of compute services under compute offtake agreements. GPUs are recognized as property, plant and equipment when:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>It is probable that future economic benefits associated with the asset will flow to the Company; and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>The cost of the asset can be measured reliably.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">GPUs are initially measured at cost, which includes:</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>The purchase price, net of discounts or rebates;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Non-refundable taxes and duties;</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Directly attributable costs necessary to bring the GPUs to the location and condition necessary for them to be capable of operating as
intended by management (including transportation, installation, testing, and configuration costs); and</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td>Any other expenditures directly attributable to preparing the GPUs for their intended use.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt">Costs incurred after GPUs are capable of operating as intended are expensed as incurred,
unless they meet the criteria for capitalization under IAS 16.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Following initial recognition, GPUs are carried at cost less accumulated
depreciation and accumulated impairment losses. The Company applies the cost model to all classes of property, plant and equipment. GPUs
are depreciated on a straight-line basis over their estimated useful lives, beginning when the assets are available for use, which is
when they are installed and ready for their intended operating condition. Management estimates the useful lives and residual values of
GPUs based on expected technological obsolescence, performance degradation, and expected usage patterns. Useful lives and residual values
are reviewed at least annually and adjusted prospectively when warranted.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">GPUs are derecognized upon disposal or when no future economic benefits
are expected from their use or disposal. Any gain or loss arising on derecognition is recognized in profit or loss and represents the
difference between the proceeds received and the carrying amount of the asset.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Deposits paid to suppliers for the future purchase of GPUs are recognized
as prepayments or other non-current assets, depending on the expected delivery date, and are not depreciated. Such deposits are initially
measured at the amount paid and reassessed at each reporting date to determine whether there is objective evidence that the deposit may
be impaired, including supplier non-performance or changes in expected delivery terms. Upon delivery and acceptance of the GPUs, deposits
are reclassified to property, plant and equipment as part of the cost of the related GPUs. If a purchase contract is terminated or delivery
becomes improbable, the deposit is written down to its recoverable amount, with any impairment recognized in profit or loss.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_84C_ecustom--DescriptionOfAccountingPolicyForAdoptionOfNewStandardsExplanatory_zzoCCzFQ5kDc" style="margin: 0pt 0; font-size: 10pt"><b><span id="xdx_86F_zK6NvyGkmJvk">Recent
Accounting Pronouncements</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>IFRS Pronouncements Issued</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Impact of Adoption of Significant New IFRS Standards in Fiscal 2026</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(a) Amendments to IAS 21: The Effects of
Changes in Foreign Exchange Rates</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In August 2023, the IASB amended IAS 21, “The
Effects of Changes in Foreign Exchange Rates” (“IAS 21”) to clarify when a currency is exchangeable into another currency
and how a company estimates a spot rate when a currency lacks exchangeability, requiring consistent assessment and disclosure practices
for companies. The amendments are effective for annual reporting periods beginning on or after January 1, 2025, with early adoption permitted.
However, an entity cannot restate comparative information. The adoption of these amendments did not have a material effect on the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(b) Amendments to IAS 21 – Lack of
Exchangeability</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">An entity is impacted by the amendments to IAS 21, “<i>The Effects
of Changes in Foreign Exchange Rates</i>,” when it has a transaction or an operation in a foreign currency that is not exchangeable
into another currency at a measurement date for a specified purpose. A currency is exchangeable when there is an ability to obtain the
other currency (with a normal administrative delay), and the transaction would take place through a market or exchange mechanism that
creates enforceable rights and obligations. The amendments to IAS 21 are effective for annual periods beginning on or after January 1,
2025, unless earlier adopted. The adoption of these amendments did not have a material effect on the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>New IFRS Accounting Standards not yet effective</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Standards issued but not yet effective up to the date
of issuance of the Company’s consolidated financial statements are listed below. This is of standards and interpretations issued,
which the Company reasonably expects to be applicable at a future date. The Company intends to adopt this standard when it becomes effective.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0in"><b>(a) IAS 18: Presentation and Disclosure in
Financial Statements</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In April 2024, IFRS 18, “<i>Presentation and
Disclosure in Financial Statements</i>” (“IFRS 18”) was issued. IFRS 18 replaces IAS 1 and introduces significant changes
to the presentation of financial statements to enhance comparability across entities. The key requirements of the standard include:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Separate reporting of operating, investing, and financing activities in the statement of earnings, with prescribed
subtotals for each category.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Disclosure of management-defined performance measures in a dedicated note within the financial statements.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The standard is effective for annual reporting periods
beginning on or after January 1, 2027, with retrospective application required. The Company intends to assess the impact of IFRS 18 on
its consolidated financial statements closer to the effective date. The effect of the new standard, however it may be, will only affect
matters of presentation and disclosure.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b>(b) Amendments to IFRS 9 and IFRS 7</b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On May 30, 2024, the International Accounting Standards
Board (the IASB or the Board) issued Amendments to IFRS 9 and IFRS 7, <i>Amendments to the Classification and Measurement of Financial
Instruments</i>. The amendments:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify that a financial liability is derecognized on the “settlement date”, i.e., when the related
obligation is discharged or cancelled or expires or the liability otherwise qualifies for derecognition. They also introduce an accounting
policy option to derecognize financial liabilities that are settled through an electronic payment system before settlement date if certain
conditions are met.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify how to assess the contractual cash flow characteristics of financial assets that include environmental,
social and governance (ESG)-linked features and other similar contingent features.</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Clarify the treatment of non-recourse assets and contractually linked instruments (CLI).’</td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in"><span style="font-family: Symbol">·</span></td>
<td style="text-align: justify">Require additional disclosures in IFRS 7 for financial assets and liabilities with contractual terms that
reference a contingent event (including those that are ESG-linked), and equity instruments classified at fair value through other comprehensive
income (FVTOCI).</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The standard is effective for annual reporting periods
beginning on or after January 1, 2026, with retrospective application required. The Company intends to assess the impact of the Amendments
to IFRS 9 and IFRS 7 on its consolidated financial statements closer to the effective date.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p id="xdx_802_eifrs-full--DisclosureOfOtherAssetsExplanatory_z8cxegF9nPB3" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 5. <span id="xdx_82C_zUyHCb0h4r91">PREPAID
EXPENSES, OTHER RECEIVABLES, AND OTHER ASSETS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">At March 31, 2026 and 2025, prepaid expenses and other receivables
were comprised of the following (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndOtherReceivableTableTextBlock_pn3n3_z7PSXYzVUWh4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER RECEIVABLES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B3_zBTiNLsL1tF3" style="display: none">Schedule
of prepaid expenses and other receivables</span></td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20260331_z9Ua6NdEC7Q3" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20250331_zQAmhQj4bWBb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of</td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt">(In thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_405_eifrs-full--CurrentReceivablesFromSaleOfProperties_iI_zIRNVvM77ce7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Prepaid clinical research costs</td>
<td style="width: 1%; font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1235">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--CurrentAdvancesToSuppliers_iI_zQv0n1zLtdE5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid insurance</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">595</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">241</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_401_eifrs-full--CurrentPrepaidExpenses_iI_zjZfbtSMhbb8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Other prepaid expenses</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">567</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">42</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--PrepaidInvestorRelations_iI_zRbsssHADf6g" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid investor relations</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">534</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1245">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--TaxDeposits_iI_zjx42jxiEREi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tax deposits</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">68</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">68</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--PrepaidGpuInfrastructureCosts_iI_zUSNVdDOcRWb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid GPU infrastructure costs</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1250">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1251">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--PrepaidGpuLeasesShortterm_iI_zg8pSOSwroF7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid GPU leases, short-term</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1253">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1254">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_eifrs-full--OtherCurrentReceivables_iI_zmSrzmJLGY4g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables</td>
<td style="font-size: 10pt; color: blue; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">220</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">12</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_407_ecustom--TotalPrepaidExpensesAndOtherReceivables_iI_zW8WIRSq50ma" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt"> Total prepaid expenses and other receivables</td>
<td style="font-size: 10pt; color: blue; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,984</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">555</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026, other assets consists of the long-term portion of
the prepaid investor relations contract in the amount of $<span id="xdx_90F_ecustom--OtherAssetsLongTermPortion_iI_pn3n3_dm_c20260331_zURFV8E1uB5f" title="Other assets long term portion">0.7</span>
million and security deposits of $<span id="xdx_90D_ecustom--SecurityDeposits_iI_pn3n3_dm_c20260331_zZ5uTCLcU4xg" title="Security deposits">2.6</span>
million.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--DisclosureOfDetailedInformationAboutPrepaidExpensesAndOtherReceivableTableTextBlock_pn3n3_z7PSXYzVUWh4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER RECEIVABLES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="display: none; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B3_zBTiNLsL1tF3" style="display: none">Schedule
of prepaid expenses and other receivables</span></td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20260331_z9Ua6NdEC7Q3" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20250331_zQAmhQj4bWBb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of</td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt">(In thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_405_eifrs-full--CurrentReceivablesFromSaleOfProperties_iI_zIRNVvM77ce7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Prepaid clinical research costs</td>
<td style="width: 1%; font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1235">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--CurrentAdvancesToSuppliers_iI_zQv0n1zLtdE5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid insurance</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">595</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">241</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_401_eifrs-full--CurrentPrepaidExpenses_iI_zjZfbtSMhbb8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Other prepaid expenses</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">567</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">42</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--PrepaidInvestorRelations_iI_zRbsssHADf6g" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid investor relations</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">534</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1245">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--TaxDeposits_iI_zjx42jxiEREi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tax deposits</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">68</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">68</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--PrepaidGpuInfrastructureCosts_iI_zUSNVdDOcRWb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid GPU infrastructure costs</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1250">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1251">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--PrepaidGpuLeasesShortterm_iI_zg8pSOSwroF7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid GPU leases, short-term</td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1253">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1254">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; color: blue; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_eifrs-full--OtherCurrentReceivables_iI_zmSrzmJLGY4g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables</td>
<td style="font-size: 10pt; color: blue; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">220</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">12</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_407_ecustom--TotalPrepaidExpensesAndOtherReceivables_iI_zW8WIRSq50ma" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt"> Total prepaid expenses and other receivables</td>
<td style="font-size: 10pt; color: blue; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,984</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">555</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
192000
595000
241000
567000
42000
534000
68000
68000
220000
12000
1984000
555000
700000
2600000
<p id="xdx_80B_ecustom--DisclosureOfStablecoinExplanatory_zwM9XzBhgUe2" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 6. <span id="xdx_823_zVN9tj7Zfm8l">STABLECOIN
</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At March 31, 2026 and 2025, the Company’s stablecoin holdings were
comprised of the following (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--DisclosureOfStablecoinTableTextBlock_pn3n3_zDroblQh1KVb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STABLECOIN (Details)">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BF_z0l09Yg7OyE8" style="display: none">Schedule of stablecoin</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" id="xdx_49B_20260331_zIL509oZDWob" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" id="xdx_494_20250331_zxkMAHWSWtca" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">USDC</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98A_ecustom--Stablecoins_iI_c20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDCMember_zMbx5Il6jge3" style="font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1272">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98E_ecustom--Stablecoins_iI_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDCMember_zPwhDNdhBP7l" style="font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1274">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 70%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">USDT</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_ecustom--Stablecoins_iI_c20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDTMember_zOhsY8Mw4WGc" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins">21</td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98E_ecustom--Stablecoins_iI_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDTMember_zql3bii6Mp6" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1278">—</span> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Stablecoin</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_ecustom--Stablecoins_iI_c20250331_z4TOuebvc49" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_ecustom--Stablecoins_iI_c20260331_zDVgP5X5jJU5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1282">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AE_zCITyjbP5dRj" style="margin: 0pt 0; font-size: 10pt; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following table summarizes the Company’s stablecoin purchases,
contributions, uses in the course of business, and sales for the fiscal year ended March 31, 2026 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfStablecoinPurchasesTableTextBlock_pn3n3_zCPT68n3dJUe" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STABLECOIN (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BC_z01UQdLF6AW3" style="display: none">Schedule of stablecoin purchases</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UsdcMember_zszXBmIapAeh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_494_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UsdtMember_zTifHJG5VV15" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49D_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zkhECywZeAF2" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">For the fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USDC</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USDT</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_408_ecustom--DigitalAssetValueAsOfApril1_zdaHJ180F3W7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Digital asset value as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1286">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1287">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1288">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--ContributionOfStablecoin_zQ1NKlxvcxtj" style="vertical-align: bottom; background-color: White">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Contribution of Stablecoin</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,411</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">10</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,421</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ProceedsFromSaleOfDigitalAssets_zWpUAQ0gLn3d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Proceeds from sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1294">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--StablecoinUsedToSettleOperatingCosts_zMMPbm9i27Pg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin used to settle operating costs</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,413</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,724</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--StablecoinSold_zYbNqw9JvaN7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin sold</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ProceedsFromExternalDebtDrawdown_zkNJPjYqrzgf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Proceeds from external debt drawdown</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1307">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_ecustom--PurchasesOfStablecoin_zzRBfZerqzD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Purchases of stablecoin</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--StablecoinUsedToPurchaseDigitalAssets_zR02CfRYYGVk" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Stablecoin used to purchase digital assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(2,998</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(10</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(3,008</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_406_ecustom--StablecoinValueAsOfMarch31_zeHxYBKMY9vi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Stablecoin value as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1318">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AA_zsS0c3ZQVmC3" style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company did not hold or transact stablecoins during
the fiscal year ended March 31, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s stablecoins are a digital asset intended to maintain
a stable value by tracking the U.S. dollar on a 1:1 basis. Stablecoins are held for use in business operations and not for the purpose
of potential asset appreciation and is therefore classified as a current asset within the consolidated statements of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--DisclosureOfStablecoinTableTextBlock_pn3n3_zDroblQh1KVb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STABLECOIN (Details)">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BF_z0l09Yg7OyE8" style="display: none">Schedule of stablecoin</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" id="xdx_49B_20260331_zIL509oZDWob" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" id="xdx_494_20250331_zxkMAHWSWtca" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">USDC</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98A_ecustom--Stablecoins_iI_c20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDCMember_zMbx5Il6jge3" style="font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1272">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98E_ecustom--Stablecoins_iI_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDCMember_zPwhDNdhBP7l" style="font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1274">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 70%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">USDT</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_ecustom--Stablecoins_iI_c20250331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDTMember_zOhsY8Mw4WGc" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins">21</td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98E_ecustom--Stablecoins_iI_c20260331__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--USDTMember_zql3bii6Mp6" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1278">—</span> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Stablecoin</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_ecustom--Stablecoins_iI_c20250331_z4TOuebvc49" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_ecustom--Stablecoins_iI_c20260331_zDVgP5X5jJU5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title=" stablecoins"><span style="-sec-ix-hidden: xdx2ixbrl1282">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
21000
21000
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfStablecoinPurchasesTableTextBlock_pn3n3_zCPT68n3dJUe" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STABLECOIN (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BC_z01UQdLF6AW3" style="display: none">Schedule of stablecoin purchases</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UsdcMember_zszXBmIapAeh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_494_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UsdtMember_zTifHJG5VV15" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49D_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zkhECywZeAF2" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">For the fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USDC</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USDT</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_408_ecustom--DigitalAssetValueAsOfApril1_zdaHJ180F3W7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Digital asset value as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1286">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1287">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1288">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--ContributionOfStablecoin_zQ1NKlxvcxtj" style="vertical-align: bottom; background-color: White">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Contribution of Stablecoin</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,411</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">10</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,421</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ProceedsFromSaleOfDigitalAssets_zWpUAQ0gLn3d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Proceeds from sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1294">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--StablecoinUsedToSettleOperatingCosts_zMMPbm9i27Pg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin used to settle operating costs</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,413</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,724</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--StablecoinSold_zYbNqw9JvaN7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin sold</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ProceedsFromExternalDebtDrawdown_zkNJPjYqrzgf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Proceeds from external debt drawdown</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1307">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,100</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_ecustom--PurchasesOfStablecoin_zzRBfZerqzD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Purchases of stablecoin</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">311</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--StablecoinUsedToPurchaseDigitalAssets_zR02CfRYYGVk" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Stablecoin used to purchase digital assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(2,998</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(10</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(3,008</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_406_ecustom--StablecoinValueAsOfMarch31_zeHxYBKMY9vi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Stablecoin value as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1318">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
5411000
10000
5421000
21000
21000
-2413000
-311000
-2724000
-2100000
-2100000
2100000
2100000
311000
311000
-2998000
-10000
-3008000
21000
21000
<p id="xdx_801_ecustom--DisclosureOfDigitalAssetsExplanatory_zrqYrphGTdd9" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 7. <span id="xdx_825_zkbTVcyO6Jf">DIGITAL
ASSETS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">At March 31, 2026 and 2025, digital assets were comprised of the
following (in thousands, except for number of tokens held):</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"></p>
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfDigitalAssetsTableTextBlock_pn3n3_z3pEYyiac4Jh" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BC_zuVJO3TDndrg" style="display: none">Schedule of Digital
assets</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49B_20260331_zAXsHqW0ntgh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20250331_zxA7HCg3cAi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_407_ecustom--ApproximateNumberOfTonTokensHeld_iI_zzFNPsubLrA7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Approximate number of TON Tokens held</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,379,165</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1327">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--TonTokensFairValueInThousands_iI_zvYPqCKZZ2f8" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">TON Tokens, fair value (in thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1330">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--DigitalAssetsFairValueInThousands_iI_zuaZyf59SBQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Digital assets, fair value (in thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AB_z1q1HbI3nHh6" style="margin-top: 0; margin-bottom: 0"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">At March 31, 2026, digital assets totaling $<span id="xdx_906_ecustom--DigitalAssets_iI_pn3n3_dm_c20260331_zpdsVS7oEZQg" title="Digital assets">2.5</span>
million were managed under the Alpha Sigma Capital asset management agreement.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following table summarizes the Company’s digital asset purchases,
contributions, unrealized gains (losses) on digital assets, sales of digital assets, and other movements for the fiscal year ended March
31, 2026:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center"></p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfDigitalAssetsPurchasesTableTextBlock_pn3n3_zKfnHMmBCzlf" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zkP3GrCNTvCi" style="display: none">Schedule of digital
assets purchases</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49A_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--TONMember_zd8TfTnhN7ji" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49F_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--BITCOINMember_zM2OwWS2qjU6" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_493_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--TotalMember_zQOXlnavBZh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">For the fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">TON</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Bitcoin</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_404_ecustom--DigitalAssetValueAsOfApril1_zUMU1tikAXeb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Digital asset value as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1343">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1344">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1345">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--ContributionOfDigitalAssets_zgXE3BDzJB12" style="vertical-align: bottom; background-color: White">
<td style="width: 55%; font-size: 10pt; font-weight: bold; text-align: left">Contribution of digital assets</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,382</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">420</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,802</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_407_ecustom--UnrealizedLossesOnDigitalAssetsRecognizedInStatementOfOperations_zTL2wJuiwzLb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Unrealized losses on digital assets recognized in Statement of Operations</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1352">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--DigitalAssetsSold_zcpSrncvI5Ki" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets sold</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,921</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1356">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,921</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40B_ecustom--PaymentsOnExternalDebtUsingDigitalAssets_zC2H8lfm4Wy3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Payments on external debt using digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,825</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,825</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_408_ecustom--DigitalAssetPurchases_zpNiTxlPdBb3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital asset purchases</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,617</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,617</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ReceiptOfDigitalAssetsReceivable_z7DwOCQZ5Xw" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Receipt of digital assets receivable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1368">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--RealizedLossGainOnSaleOfDigitalAssets_zK1izA3o06m3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Realized (loss) gain on sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,705</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">5</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,700</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40C_ecustom--RealizedLossOnNovationOfDigitalAssetsToInvestor_zxXJjlqha4Dj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Realized loss on novation of digital assets to investor</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_403_ecustom--RevenueReceivedInDigitalAssets_zknQslf53Sja" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Revenue received in digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">69</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">69</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--TokensUsedToSettlePutRights_zgQX1EHZysVe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tokens used to settle put rights</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,130</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,130</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40A_ecustom--DigitalAssetsExchanged_z4PcFalkmFIb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets exchanged</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">425</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(425</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1389">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--DigitalAssetsTransacted_zqOOtx4zbm52" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Digital assets transacted</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"></td></tr>
<tr id="xdx_401_ecustom--DigitalAssetValueAsOfMarch31_ztI6Q7YPWhS5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Digital asset value as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1396">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AA_z60UO6ChWQjb" style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company did not hold or transact Digital assets during the fiscal year
ended March 31, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company valued the TON treasury at $<span id="xdx_904_ecustom--TonTokensReceivable_iI_pn3n3_dm_c20260331_zAJSUyfVuhei" title="TON tokens receivable">1.22</span>
per liquid token as of March 31, 2026. The Company did not hold digital assets as of March 31, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company has 2,277,108 TON tokens that are locked under vesting contracts
at March 31, 2026. The following table summarizes the unlocking schedule of TON tokens currently locked as of March 31, 2026:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SeheduleOfTonTokensTableTextBlock_pn3n3_zaUme3yub7E5" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - DIGITAL ASSETS (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20260331_zA4T0ZBkQ7Z8" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--CapitalFutureMinimumPaymentsRemainderOfFiscalYear_iI_zcdYkOvwbux" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Fiscal 2027</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,121,493</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--CapitalFutureMinimumPaymentsRemainderOfSecondYear_iI_zysjIrexSmR5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fiscal 2028</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">986,077</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--CapitalFutureMinimumPaymentsRemainderOfThirdYear_iI_zwr72ctBdXM5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fiscal 2029</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">169,538</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--CapitalFutureMinimumPaymentsRemainderOfTotalYear_iI_z30jfsuDEpy9" style="vertical-align: bottom; background-color: White">
<td style="color: White; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">total </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,277,108</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A4_zz0zQdlPZnEf" style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Of the <span id="xdx_90E_ecustom--TonTokensReceivableShares_iI_c20260331_znhLoPheLGtk" title="TON tokens receivable shares">2,277,108</span>
locked TON tokens as of March 31, 2026, <span id="xdx_90C_ecustom--TokensArePayable_iI_c20260331_zRNPwJbK48Se" title="Tokens are payable">336,665</span>
tokens are payable to investors following the exercise the investors’ respective put rights.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company valued the TON tokens at $1.04 on average per locked token as
of March 31, 2026. The Company did not hold digital assets as of March 31, 2025. The aggregate fair value of locked tokens is computed
by taking the number of locked tokens and discounting the month-end spot price by an average of 14.8%. The discount used by management
is based on the historical purchases of locked TON management has made on behalf of the Company and Monte Carlo simulation based on estimated
volatility during the lockup period (Level 3 inputs). Management monitors this discount percentage and adjusts when appropriate.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s liquid digital assets are routinely transacted with
in the ordinary course of business and are therefore classified as current assets within the consolidated statements of financial position.
Locked tokens are classified as current or noncurrent assets within the consolidated statements of financial position based on when the
locked tokens vest and become available for use by the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--ScheduleOfDigitalAssetsTableTextBlock_pn3n3_z3pEYyiac4Jh" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BC_zuVJO3TDndrg" style="display: none">Schedule of Digital
assets</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49B_20260331_zAXsHqW0ntgh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20250331_zxA7HCg3cAi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_407_ecustom--ApproximateNumberOfTonTokensHeld_iI_zzFNPsubLrA7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Approximate number of TON Tokens held</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,379,165</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1327">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--TonTokensFairValueInThousands_iI_zvYPqCKZZ2f8" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">TON Tokens, fair value (in thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1330">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--DigitalAssetsFairValueInThousands_iI_zuaZyf59SBQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Digital assets, fair value (in thousands)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
2379165000
2492000
2492000
2500000
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfDigitalAssetsPurchasesTableTextBlock_pn3n3_zKfnHMmBCzlf" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DIGITAL ASSETS (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zkP3GrCNTvCi" style="display: none">Schedule of digital
assets purchases</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49A_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--TONMember_zd8TfTnhN7ji" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49F_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--BITCOINMember_zM2OwWS2qjU6" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_493_20250401__20260331__ifrs-full--IntangibleAssetsMaterialToEntityAxis__custom--TotalMember_zQOXlnavBZh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">For the fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">TON</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Bitcoin</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_404_ecustom--DigitalAssetValueAsOfApril1_zUMU1tikAXeb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Digital asset value as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1343">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1344">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1345">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--ContributionOfDigitalAssets_zgXE3BDzJB12" style="vertical-align: bottom; background-color: White">
<td style="width: 55%; font-size: 10pt; font-weight: bold; text-align: left">Contribution of digital assets</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,382</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">420</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,802</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_407_ecustom--UnrealizedLossesOnDigitalAssetsRecognizedInStatementOfOperations_zTL2wJuiwzLb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Unrealized losses on digital assets recognized in Statement of Operations</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1352">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--DigitalAssetsSold_zcpSrncvI5Ki" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets sold</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,921</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1356">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,921</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40B_ecustom--PaymentsOnExternalDebtUsingDigitalAssets_zC2H8lfm4Wy3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Payments on external debt using digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,825</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,825</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_408_ecustom--DigitalAssetPurchases_zpNiTxlPdBb3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital asset purchases</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,617</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,617</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ReceiptOfDigitalAssetsReceivable_z7DwOCQZ5Xw" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Receipt of digital assets receivable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1368">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--RealizedLossGainOnSaleOfDigitalAssets_zK1izA3o06m3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Realized (loss) gain on sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,705</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">5</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,700</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40C_ecustom--RealizedLossOnNovationOfDigitalAssetsToInvestor_zxXJjlqha4Dj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Realized loss on novation of digital assets to investor</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_403_ecustom--RevenueReceivedInDigitalAssets_zknQslf53Sja" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Revenue received in digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">69</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1380">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">69</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--TokensUsedToSettlePutRights_zgQX1EHZysVe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tokens used to settle put rights</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,130</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1384">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,130</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40A_ecustom--DigitalAssetsExchanged_z4PcFalkmFIb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets exchanged</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">425</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(425</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1389">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--DigitalAssetsTransacted_zqOOtx4zbm52" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Digital assets transacted</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"></td></tr>
<tr id="xdx_401_ecustom--DigitalAssetValueAsOfMarch31_ztI6Q7YPWhS5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Digital asset value as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1396">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,492</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
1382000
420000
1802000
-1411000
-1411000
-2921000
-2921000
-1825000
-1825000
3617000
3617000
6667000
6667000
-1705000
5000
-1700000
-676000
-676000
69000
69000
-1130000
-1130000
425000
-425000
2492000
2492000
1220000
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SeheduleOfTonTokensTableTextBlock_pn3n3_zaUme3yub7E5" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto" summary="xdx: Disclosure - DIGITAL ASSETS (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20260331_zA4T0ZBkQ7Z8" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--CapitalFutureMinimumPaymentsRemainderOfFiscalYear_iI_zcdYkOvwbux" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Fiscal 2027</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">1,121,493</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--CapitalFutureMinimumPaymentsRemainderOfSecondYear_iI_zysjIrexSmR5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fiscal 2028</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">986,077</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--CapitalFutureMinimumPaymentsRemainderOfThirdYear_iI_zwr72ctBdXM5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fiscal 2029</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">169,538</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--CapitalFutureMinimumPaymentsRemainderOfTotalYear_iI_z30jfsuDEpy9" style="vertical-align: bottom; background-color: White">
<td style="color: White; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">total </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">2,277,108</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
1121493000
986077000
169538000
2277108000
2277108
336665
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfReceivablesDigitalAssetsTableXextBlock_pn3n3_zcPbiJLjvDeg" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RECEIVABLES DIGITAL ASSETS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zPxHMxuyE3B" style="display: none">Schedule of movements
in Receivables – digital assets</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--USD1Member_zvAQ4nDTUpIi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LockedTonMember_z6DEuMEBjGO2" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--TotalMember_zdVGRpuUFLv9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">For the year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="11" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">USD1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Locked TON</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_40F_ecustom--DigitalAssetValueAsOfApril1_zyN7eYCb5KJ8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Digital asset value as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1422">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1423">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1424">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_407_ecustom--ContributionOfDigitalAssetAndStablecoinReceivables_zRL4hMRNAhBi" style="vertical-align: bottom; background-color: White">
<td style="width: 55%; font-size: 10pt; font-weight: bold; text-align: left">Contribution of digital asset and stablecoin receivables</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">15,000</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">9,016</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">24,016</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--ChangeInFairValueOfDigitalAssetsReceivable_zmi3jzm6lcL9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of digital assets receivable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1430">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,349</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,349</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--ReceiptOfDigitalAssetReceivables_zK2cqYByvCn" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Receipt of digital asset receivables</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(6,667</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40A_ecustom--TokensUsedToSettlePutRights_zsrqvgIgtnP9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Tokens used to settle put rights</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(15,000</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1439">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(15,000</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--StablecoinValueAsOfSeptember30_zMXCskuZKWL8" style="vertical-align: bottom; background-color: White">
<td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold">Stablecoin value as of September 30</td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1442">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1443">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1444">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
15000000
9016000
24016000
-2349000
-2349000
-6667000
-6667000
-15000000
-15000000
<p id="xdx_809_ecustom--PropertyPlantAndEquipmentAndRightOfUseAssetsTextBlock_z7O8ztP9O2v1" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
9. <span id="xdx_826_zBhRRpIPV172">PROPERTY, PLANT, AND EQUIPMENT AND RIGHT-OF-USE ASSETS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The table below presents the carrying value of property, plant, and equipment,
equipment deposits, and right-of-use assets (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_pn3n3_ztWFvZBQHXNa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT AND RIGHT-OF-USE ASSETS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BE_zUEvq8NNxXGl" style="display: none">Schedule of property, plant, and equipment,
equipment deposits, and right-of-use assets</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_zpW4srsOHWL1" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_zOnbMazTo1Z6" 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 id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zPP5zmGgsKJ7" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_z0jwmooRmGTl" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">COST</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_438_c20240401__20250331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iS_zCTFEcOZ6IM" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 40%; font-size: 10pt">As of March 31, 2024</td>
<td style="width: 1%; 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"><span style="-sec-ix-hidden: xdx2ixbrl1450">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1451">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right">84</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; 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">84</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--AdditionsToRightofuseAssets_zg68a3YI6A85" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Fixed asset additions</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 style="-sec-ix-hidden: xdx2ixbrl1455">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1456">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1457">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1458">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--DisposalsPropertyPlantAndEquipment_zWY57ySxhiGl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1461">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_43C_c20250401__20260331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iS_z8Lok5wLuKvi" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">As of March 31, 2025</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 style="-sec-ix-hidden: xdx2ixbrl1465">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1467">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1468">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--AdditionsToRightofuseAssets_zPXQ9xd60kh2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fixed asset additions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,373</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">9,308</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">516</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">11,197</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--DisposalsPropertyPlantAndEquipment_ziH7HqU6haxg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1475">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1476">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1477">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_43F_c20250401__20260331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iE_zEwPtn0uZyJa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">As of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,373</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">9,308</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">516</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">11,197</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<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 id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_z3vBMaS9FRxi" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_zfy107r1kwd9" 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 id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zqFkM2sQsBIl" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_zkDXC4qinAA6" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">ACCUMULATED DEPRECIATION</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_43A_c20240401__20250331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iS_z0e0RyH1FQq1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 40%; font-size: 10pt">As of March 31, 2024</td>
<td style="width: 1%; 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"><span style="-sec-ix-hidden: xdx2ixbrl1485">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1486">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right">(40</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td>
<td style="width: 1%; 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">(40</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--FixedAssetDepreciation_zIGD6dCaVfU3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Fixed asset depreciation</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 style="-sec-ix-hidden: xdx2ixbrl1490">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1491">—</span> </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">(44</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">(44</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--FixedAssetDisposals_z0MSpfjD5gR4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1495">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1496">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_438_c20250401__20260331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iS_zEzZGIh1qSoe" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">As of March 31, 2025</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 style="-sec-ix-hidden: xdx2ixbrl1500">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1502">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1503">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--FixedAssetDepreciation_zTXbCosnHwS3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fixed asset depreciation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(90</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1506">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(103</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(193</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--FixedAssetDisposals_zwFuT7n1Ixyg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1510">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1511">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1512">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1513">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_43E_c20250401__20260331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iE_zGybfrJU1RL5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">As of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(90</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1516">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(103</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(193</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_z6WN0UwAJsDe" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_znNzd4DstTl9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zbSlImS7E54" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_ztw4gyvKNWk2" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">CARRYING AMOUNT</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">As of March 31, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUsMember_z7Cw7T0yUl3a" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1520">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUDepositsMember_zhkTwUokACy2" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1522">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zmwSDbI5sjb4" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1524">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalMember_zRVR3abWyjxb" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1526">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 40%; font-size: 10pt; font-weight: bold">As of March 31, 2026</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUsMember_zc5BNZvguBda" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">1,283</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUDepositsMember_zVOZIVXCuQZ6" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">9,308</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zxmNqs7SUpI7" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">413</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalMember_zEHjO1yjB92k" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">11,004</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A0_zfrjX2YHNj1j" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">* Refer to Note 13 for additional information on the Company’s office
lease.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_pn3n3_ztWFvZBQHXNa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY, PLANT, AND EQUIPMENT AND RIGHT-OF-USE ASSETS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BE_zUEvq8NNxXGl" style="display: none">Schedule of property, plant, and equipment,
equipment deposits, and right-of-use assets</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_zpW4srsOHWL1" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_zOnbMazTo1Z6" 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 id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zPP5zmGgsKJ7" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_z0jwmooRmGTl" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">COST</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_438_c20240401__20250331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iS_zCTFEcOZ6IM" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 40%; font-size: 10pt">As of March 31, 2024</td>
<td style="width: 1%; 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"><span style="-sec-ix-hidden: xdx2ixbrl1450">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1451">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right">84</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; 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">84</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--AdditionsToRightofuseAssets_zg68a3YI6A85" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Fixed asset additions</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 style="-sec-ix-hidden: xdx2ixbrl1455">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1456">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1457">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1458">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--DisposalsPropertyPlantAndEquipment_zWY57ySxhiGl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1461">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_43C_c20250401__20260331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iS_z8Lok5wLuKvi" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">As of March 31, 2025</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 style="-sec-ix-hidden: xdx2ixbrl1465">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1467">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1468">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--AdditionsToRightofuseAssets_zPXQ9xd60kh2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fixed asset additions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,373</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">9,308</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">516</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">11,197</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_eifrs-full--DisposalsPropertyPlantAndEquipment_ziH7HqU6haxg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1475">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1476">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1477">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1478">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_43F_c20250401__20260331_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iE_zEwPtn0uZyJa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">As of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,373</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">9,308</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">516</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">11,197</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<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 id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_z3vBMaS9FRxi" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_zfy107r1kwd9" 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 id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zqFkM2sQsBIl" 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 id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_zkDXC4qinAA6" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">ACCUMULATED DEPRECIATION</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr id="xdx_43A_c20240401__20250331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iS_z0e0RyH1FQq1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 40%; font-size: 10pt">As of March 31, 2024</td>
<td style="width: 1%; 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"><span style="-sec-ix-hidden: xdx2ixbrl1485">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1486">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right">(40</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td>
<td style="width: 1%; 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">(40</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--FixedAssetDepreciation_zIGD6dCaVfU3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Fixed asset depreciation</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 style="-sec-ix-hidden: xdx2ixbrl1490">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1491">—</span> </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">(44</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">(44</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--FixedAssetDisposals_z0MSpfjD5gR4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1495">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1496">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">84</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_438_c20250401__20260331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iS_zEzZGIh1qSoe" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">As of March 31, 2025</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 style="-sec-ix-hidden: xdx2ixbrl1500">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1502">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl1503">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--FixedAssetDepreciation_zTXbCosnHwS3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Fixed asset depreciation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(90</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1506">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(103</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(193</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--FixedAssetDisposals_zwFuT7n1Ixyg" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Fixed asset disposals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1510">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1511">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1512">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1513">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_43E_c20250401__20260331_ecustom--AccumulatedDepreciationPropertyPlantAndEquipment_iE_zGybfrJU1RL5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">As of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(90</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1516">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(103</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(193</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUsMember_z6WN0UwAJsDe" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--GPUDepositsMember_znNzd4DstTl9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--RightOfUseAssetMember_zbSlImS7E54" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--TotalMember_ztw4gyvKNWk2" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold">CARRYING AMOUNT</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPUs</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">GPU Deposits</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Right-of-Use Asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Total</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">As of March 31, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUsMember_z7Cw7T0yUl3a" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1520">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUDepositsMember_zhkTwUokACy2" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1522">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zmwSDbI5sjb4" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1524">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iI_c20250331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalMember_zRVR3abWyjxb" style="font-size: 10pt; text-align: right" title="Property plant equipment carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl1526">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 40%; font-size: 10pt; font-weight: bold">As of March 31, 2026</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUsMember_zc5BNZvguBda" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">1,283</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--GPUDepositsMember_zVOZIVXCuQZ6" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">9,308</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--RightOfUseAssetMember_zxmNqs7SUpI7" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">413</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iI_c20260331__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TotalMember_zEHjO1yjB92k" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Property plant equipment carrying amount">11,004</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
84000
84000
-84000
-84000
1373000
9308000
516000
11197000
1373000
9308000
516000
11197000
-40000
-40000
-44000
-44000
84000
84000
-90000
-103000
-193000
-90000
-103000
-193000
1283000
9308000
413000
11004000
<p id="xdx_80A_eifrs-full--DisclosureOfInvestmentPropertyExplanatory_zZ04UqplP3V7" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 10.
<span id="xdx_82A_zKzSf8mpwIzf">INVESTMENT IN COMPEDICA</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On June 5, 2025, the Company acquired an equity interest in Compedica, Ltd.
("Compedica"), a U.K.-based biotechnology company specializing in medical devices for support with complications from diabetes.
The investment was made in a stock-for-stock transaction whereby the Company acquired a 6.0% interest in Compedica, valued at $5.0 million
plus $<span id="xdx_906_eifrs-full--ExpectedReimbursementOtherProvisions_iI_pn3n3_dm_c20250605_zoDQP8rxrp75" title="reimbursement of expenses">0.1</span>
million for reimbursement of expenses to Compedica to close the transaction, and Compedica obtained a corresponding 27.4% interest in
the Company and is accounted for under the equity method as it was determined that the Company has significant influence over Compedica
due to the interconnected nature of the ownership of the respective entities. Compedica’s interest in the Company was subsequently
diluted to 11.9% as a result of the shares issued under the private placement occurring in September 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company records its share of earnings and losses in Share of losses
from equity method investment within the consolidated statements of operations and other comprehensive income (loss). The Company recorded
a loss of less than $0.1 million for the fiscal year ended March 31, 2026, based on its share of Compedica's losses through the date significant
influence was lost as explained further below. The equity method investment is presented within "Investment in Compedica" on the
consolidated statements of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On September 25, 2025, in connection with the transition of the Company
to being primarily a digital asset treasury, Alpha Compute lost significant influence over Compedica and discontinued its use of the equity
method to account for its investment. Commencing on the date that significant influence was lost, the Company began accounting for its
investment as a financial instrument within the scope of IFRS 9 with changes in the fair value of its investment reflected as other income
(loss) within the consolidated statements of operations and other comprehensive income (loss). Subsequent to the discontinuing of the
equity method of accounting for Compedica, the fair value of the investment used by management is based on multiples analysis of publicly
traded comparable companies as Compedica is pre-revenue, as well as its holdings in the Company’s own ordinary shares (Level 3 inputs).
A loss on impairment of $<span id="xdx_902_eifrs-full--ImpairmentLoss_pn5n6_c20250401__20260331_zcvyWJaYfmxk" title="Loss on impairment">4.8
</span>million was recognized as a result of the loss of significant influence.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On February 6, 2026, the Company and Compedica agreed to exchange their
ownership interests in the counterparty with each other, with the 625,000 shares in the Company held by Compedica being returned to the
Company’s treasury and the investment being exited. As a result, the Company recognized less than $0.1 million in treasury stock
at the time the return of shares was agreed upon, the fair value of the investment as of February 6, 2026. Following the loss of control
through the exit of the investment, the Company recognized a loss on the change in fair value on the investment in Compedica of $<span id="xdx_90E_ecustom--ChangeInFairValueOnInvestmentInCompedica_iI_pn3n3_dm_c20260206_z0aQaLApZEug" title="Change in fair value on the investment in Compedica">0.2</span>
million. The 625,000 shares of the Company were returned to our treasury on May 21, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Movements in the investment balance during the fiscal year ended March 31,
2026 were as follows (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfInvestmentBalanceTableTextBlock_pn3n3_zlJhjYcJHsR4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN COMPEDICA (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BC_zby3KgmHFTqi" style="display: none">Schedule of investment
balance</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49C_20250401__20260331_zlOCaXX9QW9g" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_405_ecustom--BalanceAsOfApril1_zzHazQlxorCi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1549">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--InitialInvestmentInCompedica_zYkc03g0jWq" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Initial investment in Compedica</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,050</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--LossFromEquityMethodInvestment_iN_di_zahSCSUDA4B6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Loss from equity method investment</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(44</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--LossOnImpairment_zkQbgSipdHD3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Loss on impairment</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(4,804</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--ChangeInFairValueOfInvestmentInCompedica_z19ccBbFNYO" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(182</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ReturnOfInvestmentInterestToCompedica_zdzWDw93edO" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Return of investment interest to Compedica</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(20</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--InvestmentInCompedicaAsOfMarch31_zn3p4WeVfAn8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Investment in Compedica as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1561">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A6_zpwusgx72k89" style="margin: 0pt 0; font-size: 10pt; text-align: center"><b> </b></p>
100000
4800000
200000
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfInvestmentBalanceTableTextBlock_pn3n3_zlJhjYcJHsR4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN COMPEDICA (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BC_zby3KgmHFTqi" style="display: none">Schedule of investment
balance</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49C_20250401__20260331_zlOCaXX9QW9g" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_405_ecustom--BalanceAsOfApril1_zzHazQlxorCi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1549">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--InitialInvestmentInCompedica_zYkc03g0jWq" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Initial investment in Compedica</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">5,050</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--LossFromEquityMethodInvestment_iN_di_zahSCSUDA4B6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Loss from equity method investment</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(44</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--LossOnImpairment_zkQbgSipdHD3" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Loss on impairment</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(4,804</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--ChangeInFairValueOfInvestmentInCompedica_z19ccBbFNYO" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(182</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ReturnOfInvestmentInterestToCompedica_zdzWDw93edO" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Return of investment interest to Compedica</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(20</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--InvestmentInCompedicaAsOfMarch31_zn3p4WeVfAn8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Investment in Compedica as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1561">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
5050000
44000
-4804000
-182000
-20000
<p id="xdx_808_ecustom--DisclosureOfWarrantLiabilityExplanatory_zPnG3vE8Xcj4" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 11. <span id="xdx_82E_zvjKfFiDvhNl">WARRANT
LIABILITY</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On August 15, 2024, the Company effected a reverse
stock split of its ordinary shares at a ratio of 1-for-20. The number of warrants and exercise price information herein have been retroactively
adjusted to reflect the impact of the reverse stock split. See Note 1 “Nature of Operations” and Note 17, “Capital Stock
and Reserves” for further discussion on the reverse stock split.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following table summarizes the changes in the warrant liability
during the fiscal years ended March 31, 2026, 2025, and 2024:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfWarrantLiabilityTableTextBlock_zSJ5yKM1rq49" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"> <span id="xdx_8B4_zOtX7osxSNha" style="display: none">Schedule of changes in the warrant
liability</span> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Exercise
Price</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Warrants</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fair Value
Balance</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>In 000’$</b></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-decoration: underline; font-size: 10pt">Fair value of warrants at issuance on October 3, 2023:</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; text-align: left">Class B Warrants</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_z14U3yUSXJNh" style="width: 12%; font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">45.20</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_zK7pB4o7jgcf" style="width: 12%; font-size: 10pt; text-align: right" title="Fair value of warrants shares">157,895</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_fKDEp_zllTebPXe23f" title="Fair value of warrants amount">3,537</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Class C Warrants</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98F_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_zZqwBvXW4Ou1" style="font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">45.20</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_zF0SOg9UzJKb" style="font-size: 10pt; text-align: right" title="Fair value of warrants shares">157,895</td>
<td style="white-space: nowrap; 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_90E_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_fKDEp_zfxB5j3Xzxyi" title="Fair value of warrants amount">4,663</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Placement Agent Warrants</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98A_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_ziFZ91lO4No4" style="font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">47.50</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zqB6XUDfY1ib" style="font-size: 10pt; text-align: right" title="Fair value of warrants shares">7,896</td>
<td style="white-space: nowrap; 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_901_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_fKDEp_zKQVysaZxH3e" title="Fair value of warrants amount">232</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20230401__20240331_zqtHTdLnVvM9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Change in fair value of warrant liability, amount">(6,868</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">Warrant liability as of April 1, 2024</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--WarrantsLiabilityShares_iS_pip0_c20240401__20250331_zhCdCZ7VkcPa" style="font-size: 10pt; text-align: right" title="Warrants outstanding, shares at ending">323,686</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_985_ecustom--WarrantsLiabilityFairValue_iS_pn3n3_c20240401__20250331_z6bRcsRO5bu1" style="font-size: 10pt; text-align: right" title="Warrants outstanding, fair value at ending">1,564</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20240401__20250331_zvb4yxb3qUW" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Change in fair value of warrant liability, amount">388</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">Warrant liability as of March 31, 2025</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--WarrantsLiabilityShares_iS_pip0_c20250401__20260331_zAn9IrmUx4c" style="font-size: 10pt; text-align: right" title="Warrants outstanding, shares at ending">323,686</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_987_ecustom--WarrantsLiabilityFairValue_iS_pn3n3_c20250401__20260331_zXKrm1Z1oqRl" style="font-size: 10pt; text-align: right" title="Warrants outstanding, fair value at ending">1,952</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold">Fair value of warrants at issuance on January 27, 2026:</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Placement Agent Warrants</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zqGukfYAhsNa" style="font-size: 10pt; font-weight: bold; text-align: right" title="Fair value of warrants at issuance exercise price">1.25</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_ecustom--FairValueOfWarrantsShares_pip0_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zExFn0kJ4wUc" style="font-size: 10pt; font-weight: bold; text-align: right" title="Fair value of warrants shares">1,050,000</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_ecustom--FairValueOfWarrantsAmount_pn3n3_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_fKDEp_zcGJf8jsozm4" title="Fair value of warrants amount">1,123</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98F_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20250401__20260331_ztiBIMoimCGd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Change in fair value of warrant liability, amount">(2,883</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrant liability as of March 31, 2026</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_ecustom--WarrantsLiabilityShares_iE_pip0_c20250401__20260331_zP0o7uHf3ANj" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Warrants outstanding, shares at ending">1,373,686</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_981_ecustom--WarrantsLiabilityFairValue_iE_pn3n3_c20250401__20260331_zoyisK1hdM8b" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Warrants outstanding, fair value at ending">192</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A0_zYmtGb15ZT0l" style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Series B Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-indent: 0.5in">A fair value of $<span id="xdx_908_ecustom--FairValueOfWarrantPerShare_iI_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesBWarrantsMember_zdWGdTOdKe33" title="Fair value of warrant per share">22.40</span>
per each Series B Warrant was estimated at the issue date of October 3, 2023. A fair value of $<span id="xdx_90C_ecustom--FairValueOfWarrantPerShare_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesBWarrantsMember_zML2kunHQvE4" title="Fair value of warrant per share">0.00</span>
and $<span id="xdx_905_ecustom--FairValueOfWarrantPerShare_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesBWarrantsMember_zLXUTsdR3qqh" title="Fair value of warrant per share">5.65</span>
per each warrant has been identified as of March 31, 2026 and 2025, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The inputs associated with calculating the fair value are reflected
below.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfFairValueMeasurementExplanatory_zbBkvky6ahpb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B0_z7H6GUTire6" style="display: none"> Schedule of inputs
associated with calculating the fair value</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; 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"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zcNWdnKA7t1h" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zcMANoGEFI6" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zvyaleOiJoij" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_909_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zrFeYkgCqag3" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zBI4iPKaOJHg" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zOrTS1j4RgTl" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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 style="font-size: 10pt"><span id="xdx_905_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zmUJEZZIZuc" title="Expected life">3.01</span></span></td>
<td style="white-space: nowrap; 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 style="font-size: 10pt"><span id="xdx_906_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zbsUkU7mGR4a" title="Expected life">1.51</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b><span id="xdx_904_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zv2etxEPHTLc" title="Expected life">0.51</span></b></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zRNSZr9Bsyke" title="Expected volatility">90.4</span></td>
<td style="white-space: nowrap; 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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zBLER54ju4x2" title="Expected volatility">207.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zGmE7X8gkY7h" title="Expected volatility">85.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zVHBmmT4Tp8h" title="Risk free interest rate">4.95</span></td>
<td style="white-space: nowrap; 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_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zM5h9A2Z0Qd3" title="Risk free interest rate">3.96</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zFFewYVR6R3a" title="Risk free interest rate">3.65</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zm1zYIyIC7N4" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1650">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zEIaEviJaoxi" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1652">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_z0PrTeT67bw9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1654">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AE_zlDGzZ3JoRZ2" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Series C Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">A fair value of $<span id="xdx_90A_ecustom--FairValueOfWarrantPerShare_iI_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesCWarrantsMember_z5lV7XrevEIc" title="Fair value of warrant per share">29.60</span>
per each Series C Warrant was estimated at the issue date of October 3, 2023. A fair value of $<span id="xdx_902_ecustom--FairValueOfWarrantPerShare_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesCWarrantsMember_zGuWmpHCDq37" title="Fair value of warrant per share">0.00</span>
and $<span id="xdx_900_ecustom--FairValueOfWarrantPerShare_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeiesCWarrantsMember_zw3h8fUfUFC2" title="Fair value of warrant per share">6.40</span>
per each warrant has been identified as of March 31, 2026 and 2025, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The inputs associated with calculating the fair value are reflected
below.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--DisclosureOfFairValueMeasurementOfWarrantsExplanatory_zHEeq0KcG7Nh" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BA_zNeBUyzvjDYi" style="display: none">Schedule of fair value</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; 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"><span id="xdx_905_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7CNQyvZbpx1" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7Hzf0fZPJHk" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zjwJkg7CCLv2" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zviTyKgs47jj" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_90D_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zHQ1bHUhjjFh" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zcltZ3A3DHUg" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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_90E_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zS3YhwfRInCc" title="Expected life">5.00</span></td>
<td style="white-space: nowrap; 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_907_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zwfYlASTWvZk" title="Expected life">3.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zMOMU1FAanz3" title="Expected life">2.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zmtNXmZHp5Yg" title="Expected volatility">100.7</span></td>
<td style="white-space: nowrap; 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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zVoQrwL8D1wi" title="Expected volatility">152.01</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z0oIs26uJvz4" title="Expected volatility">95.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_906_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zh1OWyqxbWui" title="Risk free interest rate">4.80</span></td>
<td style="white-space: nowrap; 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_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z4scHsvnC34f" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7jZajot0X8f" title="Risk free interest rate">3.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zlJFTptLrip9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1694">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zztiSm7DHUbh" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1696">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zQlFOIhDXNG1" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1698">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AC_zNvEScPOlZli" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>2023 Placement Agent Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">A fair value of $<span id="xdx_907_ecustom--FairValueOfWarrantPerShare_iI_c20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zp4vbltIl7P" title="Fair value of warrant per share">29.40</span>
per each 2023 Placement Agent Warrant was estimated at the issue date of October 3, 2023. A fair value of $<span id="xdx_90E_ecustom--FairValueOfWarrantPerShare_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zzwBi5irKrEd" title="Fair value of warrant per share">0.00</span>
and $<span id="xdx_90E_ecustom--FairValueOfWarrantPerShare_iI_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z7vpi84hlblg" title="Fair value of warrant per share">6.34</span>
per each warrant has been identified as of March 31, 2026 and 2025, respectively.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The inputs associated with calculating the fair value are reflected
below.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfFairValueOfPlacementAgentWarrantsMeasurementExplanatory_z0WMoHkN2ua8" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B7_zdxKP3McVBCi" style="display: none">Schedule of Placement agent warrants</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; 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"><span id="xdx_908_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zsGPaZikPNz5" title="Exercise price">47.60</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_908_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zZIC6pi2wQ0i" title="Exercise price">47.50</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zcJncvXobtOc" title="Exercise price">47.50</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_900_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zGPqkcKIacvc" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_904_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zbKildqYSvU9" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zTZfbXr7F0O8" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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_90C_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zKrk0SpAaIth" title="Expected life">4.99</span></td>
<td style="white-space: nowrap; 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_900_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zilGNvCPG75l" title="Expected life">3.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zWOGkooFnHW7" title="Expected life">2.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z3WsBb78muC1" title="Expected volatility">100.7</span></td>
<td style="white-space: nowrap; 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_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zUSXXPL9Rkdf" title="Expected volatility">152.01</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z1axsY3Lm7h5" title="Expected volatility">95.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zsQkgNMI2bc" title="Risk free interest rate">4.80</span></td>
<td style="white-space: nowrap; 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_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zEzRqFTHCrCe" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z8OQj2rILoJd" title="Risk free interest rate">3.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zk25m7D81mwh" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zVbfQKyutFzi" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1740">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zMWBmMUg5oN9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1742">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A7_zMovU1XiikA" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>2026 Placement Agent Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">A fair value of $<span id="xdx_90E_ecustom--FairValueOfWarrantPerShare_iI_c20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zrPVyWvLZLn2" title="Fair value of warrant per share">1.07</span>
per each 2026 Placement Agent Warrant was estimated at the issue date of January 19, 2026. A fair value of $<span id="xdx_908_ecustom--FairValueOfWarrantPerShare_iI_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrants2026Member_zbAbw8GA52f2" title="Fair value of warrant per share">0.18</span>
per each warrant has been identified as of March 31, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The inputs associated with calculating the fair value are reflected
below.</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureOfFairValueMeasurementPlacementAgentExplanatory_z8nF7hZ9QcQ7" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BA_z1jn5tB36Ll8" style="display: none">Schedule of 2026 placement
agent warrants</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">January
19, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_ecustom--ExercisePriceFairValue_iI_pip0_c20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zw8zpZbvkl1e" title="Exercise price">1.25</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zyrEA4PyGcIi" title="Exercise price">1.25</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90E_ecustom--SharePriceFairvalue_iI_pip0_c20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zCQwB50xVWX8" title="Share price">1.30</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_903_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zNeHaoLISPfj" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--OptionLifeShareOptions_dtY_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zQ9hgK6z2usf" title="Expected life">5.0</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zoTZ4ibQOFdk" title="Expected life">4.79</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zq6YJfRZVQy4" title="Expected volatility">115.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zfwXAkArfdR9" title="Expected volatility">105.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z8O8MSDk6kic" title="Risk free interest rate">3.68</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zrNAFmyLNYC7" title="Risk free interest rate">3.83</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zaPQDYAdUsOk" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1770">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_za1yL1zZIOEk" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1772">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8AE_zBa8c1qZbeed" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfWarrantLiabilityTableTextBlock_zSJ5yKM1rq49" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"> <span id="xdx_8B4_zOtX7osxSNha" style="display: none">Schedule of changes in the warrant
liability</span> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Exercise
Price</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Warrants</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fair Value
Balance</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b>In 000’$</b></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-decoration: underline; font-size: 10pt">Fair value of warrants at issuance on October 3, 2023:</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; text-align: left">Class B Warrants</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_98B_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_z14U3yUSXJNh" style="width: 12%; font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">45.20</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_zK7pB4o7jgcf" style="width: 12%; font-size: 10pt; text-align: right" title="Fair value of warrants shares">157,895</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBWarrantsMember_fKDEp_zllTebPXe23f" title="Fair value of warrants amount">3,537</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Class C Warrants</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98F_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_zZqwBvXW4Ou1" style="font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">45.20</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_zF0SOg9UzJKb" style="font-size: 10pt; text-align: right" title="Fair value of warrants shares">157,895</td>
<td style="white-space: nowrap; 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_90E_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassCWarrantsMember_fKDEp_zfxB5j3Xzxyi" title="Fair value of warrants amount">4,663</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Placement Agent Warrants</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98A_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_ziFZ91lO4No4" style="font-size: 10pt; text-align: right" title="Fair value of warrants at issuance exercise price">47.50</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--FairValueOfWarrantsShares_pip0_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zqB6XUDfY1ib" style="font-size: 10pt; text-align: right" title="Fair value of warrants shares">7,896</td>
<td style="white-space: nowrap; 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_901_ecustom--FairValueOfWarrantsAmount_pn3n3_c20230401__20240331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_fKDEp_zKQVysaZxH3e" title="Fair value of warrants amount">232</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20230401__20240331_zqtHTdLnVvM9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Change in fair value of warrant liability, amount">(6,868</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">Warrant liability as of April 1, 2024</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--WarrantsLiabilityShares_iS_pip0_c20240401__20250331_zhCdCZ7VkcPa" style="font-size: 10pt; text-align: right" title="Warrants outstanding, shares at ending">323,686</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_985_ecustom--WarrantsLiabilityFairValue_iS_pn3n3_c20240401__20250331_z6bRcsRO5bu1" style="font-size: 10pt; text-align: right" title="Warrants outstanding, fair value at ending">1,564</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20240401__20250331_zvb4yxb3qUW" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Change in fair value of warrant liability, amount">388</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt">Warrant liability as of March 31, 2025</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--WarrantsLiabilityShares_iS_pip0_c20250401__20260331_zAn9IrmUx4c" style="font-size: 10pt; text-align: right" title="Warrants outstanding, shares at ending">323,686</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_987_ecustom--WarrantsLiabilityFairValue_iS_pn3n3_c20250401__20260331_zXKrm1Z1oqRl" style="font-size: 10pt; text-align: right" title="Warrants outstanding, fair value at ending">1,952</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold">Fair value of warrants at issuance on January 27, 2026:</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Placement Agent Warrants</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_ecustom--FairValueOfWarrantsAtIssuanceExercisePrice_pip0_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zqGukfYAhsNa" style="font-size: 10pt; font-weight: bold; text-align: right" title="Fair value of warrants at issuance exercise price">1.25</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98B_ecustom--FairValueOfWarrantsShares_pip0_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zExFn0kJ4wUc" style="font-size: 10pt; font-weight: bold; text-align: right" title="Fair value of warrants shares">1,050,000</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_ecustom--FairValueOfWarrantsAmount_pn3n3_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_fKDEp_zcGJf8jsozm4" title="Fair value of warrants amount">1,123</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">-</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98F_ecustom--ChangeInFairValueOfWarrantLiabilityAmount_pn3n3_c20250401__20260331_ztiBIMoimCGd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Change in fair value of warrant liability, amount">(2,883</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrant liability as of March 31, 2026</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_ecustom--WarrantsLiabilityShares_iE_pip0_c20250401__20260331_zP0o7uHf3ANj" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Warrants outstanding, shares at ending">1,373,686</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_981_ecustom--WarrantsLiabilityFairValue_iE_pn3n3_c20250401__20260331_zoyisK1hdM8b" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Warrants outstanding, fair value at ending">192</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
45.20
157895
3537000
45.20
157895
4663000
47.50
7896
232000
-6868000
323686
1564000
388000
323686
1952000
1.25
1050000
1123000
-2883000
1373686
192000
22.40
0.00
5.65
<table cellpadding="0" cellspacing="0" id="xdx_894_eifrs-full--DisclosureOfFairValueMeasurementExplanatory_zbBkvky6ahpb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B0_z7H6GUTire6" style="display: none"> Schedule of inputs
associated with calculating the fair value</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zcNWdnKA7t1h" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zcMANoGEFI6" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zvyaleOiJoij" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_909_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zrFeYkgCqag3" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zBI4iPKaOJHg" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zOrTS1j4RgTl" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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 style="font-size: 10pt"><span id="xdx_905_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zmUJEZZIZuc" title="Expected life">3.01</span></span></td>
<td style="white-space: nowrap; 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 style="font-size: 10pt"><span id="xdx_906_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zbsUkU7mGR4a" title="Expected life">1.51</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="font-size: 10pt"><b><span id="xdx_904_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zv2etxEPHTLc" title="Expected life">0.51</span></b></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_903_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zRNSZr9Bsyke" title="Expected volatility">90.4</span></td>
<td style="white-space: nowrap; 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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zBLER54ju4x2" title="Expected volatility">207.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zGmE7X8gkY7h" title="Expected volatility">85.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zVHBmmT4Tp8h" title="Risk free interest rate">4.95</span></td>
<td style="white-space: nowrap; 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_90D_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zM5h9A2Z0Qd3" title="Risk free interest rate">3.96</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zFFewYVR6R3a" title="Risk free interest rate">3.65</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zm1zYIyIC7N4" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1650">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_zEIaEviJaoxi" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1652">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesBWarrantsMember_z0PrTeT67bw9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1654">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
45.20
45.20
45.20
39.40
9.25
0.32
P3Y3D
P1Y6M3D
P0Y6M3D
0.904
2.0773
0.8500
0.0495
0.0396
0.0365
29.60
0.00
6.40
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--DisclosureOfFairValueMeasurementOfWarrantsExplanatory_zHEeq0KcG7Nh" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BA_zNeBUyzvjDYi" style="display: none">Schedule of fair value</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7CNQyvZbpx1" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7Hzf0fZPJHk" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zjwJkg7CCLv2" title="Exercise price">45.20</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_905_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zviTyKgs47jj" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_90D_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zHQ1bHUhjjFh" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zcltZ3A3DHUg" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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_90E_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zS3YhwfRInCc" title="Expected life">5.00</span></td>
<td style="white-space: nowrap; 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_907_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zwfYlASTWvZk" title="Expected life">3.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zMOMU1FAanz3" title="Expected life">2.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zmtNXmZHp5Yg" title="Expected volatility">100.7</span></td>
<td style="white-space: nowrap; 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_90F_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zVoQrwL8D1wi" title="Expected volatility">152.01</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z0oIs26uJvz4" title="Expected volatility">95.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_906_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zh1OWyqxbWui" title="Risk free interest rate">4.80</span></td>
<td style="white-space: nowrap; 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_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z4scHsvnC34f" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_z7jZajot0X8f" title="Risk free interest rate">3.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zlJFTptLrip9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1694">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zztiSm7DHUbh" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1696">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesCWarrantsMember_zQlFOIhDXNG1" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1698">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
45.20
45.20
45.20
39.40
9.25
0.32
P5Y
P3Y6M3D
P2Y6M3D
1.007
1.5201
0.9500
0.0480
0.0391
0.0373
29.40
0.00
6.34
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--DisclosureOfFairValueOfPlacementAgentWarrantsMeasurementExplanatory_z0WMoHkN2ua8" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B7_zdxKP3McVBCi" style="display: none">Schedule of Placement agent warrants</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">October 3, 2023</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: center">March 31, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_908_ecustom--ExercisePriceFairValue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zsGPaZikPNz5" title="Exercise price">47.60</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; text-align: right"><span id="xdx_908_ecustom--ExercisePriceFairValue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zZIC6pi2wQ0i" title="Exercise price">47.50</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zcJncvXobtOc" title="Exercise price">47.50</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_900_ecustom--SharePriceFairvalue_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zGPqkcKIacvc" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span id="xdx_904_ecustom--SharePriceFairvalue_iI_pip0_c20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zbKildqYSvU9" title="Share price">9.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zTZfbXr7F0O8" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</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_90C_ecustom--OptionLifeShareOptions_dtY_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zKrk0SpAaIth" title="Expected life">4.99</span></td>
<td style="white-space: nowrap; 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_900_ecustom--OptionLifeShareOptions_dtY_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zilGNvCPG75l" title="Expected life">3.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zWOGkooFnHW7" title="Expected life">2.51</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</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_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z3WsBb78muC1" title="Expected volatility">100.7</span></td>
<td style="white-space: nowrap; 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_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zUSXXPL9Rkdf" title="Expected volatility">152.01</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_900_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z1axsY3Lm7h5" title="Expected volatility">95.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</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_907_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zsQkgNMI2bc" title="Risk free interest rate">4.80</span></td>
<td style="white-space: nowrap; 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_905_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zEzRqFTHCrCe" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z8OQj2rILoJd" title="Risk free interest rate">3.73</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20231001__20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zk25m7D81mwh" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1738">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zVbfQKyutFzi" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1740">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zMWBmMUg5oN9" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1742">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
47.60
47.50
47.50
39.40
9.25
0.32
P4Y11M26D
P3Y6M3D
P2Y6M3D
1.007
1.5201
0.9500
0.0480
0.0391
0.0373
1.07
0.18
<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--DisclosureOfFairValueMeasurementPlacementAgentExplanatory_z8nF7hZ9QcQ7" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANT LIABILITY (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BA_z1jn5tB36Ll8" style="display: none">Schedule of 2026 placement
agent warrants</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">January
19, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_ecustom--ExercisePriceFairValue_iI_pip0_c20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zw8zpZbvkl1e" title="Exercise price">1.25</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zyrEA4PyGcIi" title="Exercise price">1.25</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90E_ecustom--SharePriceFairvalue_iI_pip0_c20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zCQwB50xVWX8" title="Share price">1.30</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_903_ecustom--SharePriceFairvalue_iI_pip0_c20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zNeHaoLISPfj" title="Share price">0.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--OptionLifeShareOptions_dtY_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zQ9hgK6z2usf" title="Expected life">5.0</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_ecustom--OptionLifeShareOptions_dtY_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zoTZ4ibQOFdk" title="Expected life">4.79</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zq6YJfRZVQy4" title="Expected volatility">115.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_908_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zfwXAkArfdR9" title="Expected volatility">105.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_z8O8MSDk6kic" title="Risk free interest rate">3.68</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentsWarrantsMember_zrNAFmyLNYC7" title="Risk free interest rate">3.83</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20260102__20260119__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zaPQDYAdUsOk" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1770">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_za1yL1zZIOEk" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl1772">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
1.25
1.25
1.30
0.32
P5Y
P4Y9M14D
1.1500
1.0500
0.0368
0.0383
<p id="xdx_803_ecustom--DisclosureOPutRightLiabilityAndTonPayableExplanatory_z07eYSeNTsjj" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
12. <span id="xdx_82A_zuEEucpkJCY2">PUT RIGHT LIABILITY AND TON PAYABLE</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On September 2, 2025, the Company entered into five Side Letter Agreements
(“Side Letters”) with certain investors to repurchase its outstanding ordinary shares, as well as pre-funded warrants to purchase
ordinary shares held by these investors at the option of the holders and on August 25, 2025, the Company entered into a Treasury Management
Agreement with DWF MaaS Limited (“DWF”) whereby DWF is entitled to convert the Ordinary Shares it subscribed for in the September
2025 private placement into an equivalent value of TON from the amount of TON held by DWF on behalf of the Company up to a maximum value
of $15.0 million (collectively, the “Contingent Put Options”). <span id="xdx_90B_ecustom--TreasuryManagementAgreementDescription_c20250401__20260331_zZ9hVwnMMisa" title="Treasury Management Agreement description">A
total of 2,266,890 and 265,000 ordinary shares and an additional 745,226 and 2,513,240 pre-funded warrants to purchase ordinary shares
were subject to repurchase as defined within the Side Letters and Treasury Management Agreement, respectively, with various right expiration
dates between March 2026 and September 2026. In the event the holders exercise their Contingent Put Options, the Company is obligated
to settle the contract by transferring the same amount of USDC, Liquid TON, or Locked TON based on the Original Consideration within each
Side Letter or Treasury Management Agreement with no adjustment for value. As of September 30, 2025, a total of 2,531,890 ordinary shares
and an additional 3,258,466 pre-funded warrants to purchase ordinary shares were still subject to repurchase on various settlement dates
through September 2026.</span></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The fair value of the put right liability is estimated
using a Black-Scholes model and in certain cases, a Monte Carlo simulation. The weighted average assumptions used to value the Side Letter
put rights at inception and as of March 31, 2026 are as follows:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfThePutRightLiabilityIsEstimatedUsingBlackScholesModelTableTextBlock_pn3n3_zIddunfGqcRc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zrXKzoyKcZp8" style="display: none">Schedule of fair value
of the put right liability estimated using a Black-Scholes model</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">September
2, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">ALP shares and TON correlation factor</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pip0_c20250902_zrhsWfzkS2cg" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Alp shares and ton correlation factor">0.60</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pip0_c20260331_zsboCpXxXzli" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Alp shares and ton correlation factor">0.10</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pip0_c20250902_z195kcmK5ewe" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share price">6.96</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pip0_c20260331_zjtJL9O38m4" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share price">0.32</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Remaining term (in years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_ecustom--PutRightLiabilityemainingTermInYears_dtY_c20250829__20250902_zgpKwqXliCyj" title="Remaining term (in years)">0.75</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_ecustom--PutRightLiabilityemainingTermInYears_dtY_c20250401__20260331_zr7gRSLEwfG9" title="Remaining term (in years)">0.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected ALP volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250829__20250902_zHgZF7d9rVxf" title="Expected ALP volatility">82.90</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331_z9MBYxO8IvT1" title="Expected ALP volatility">85.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250829__20250902_z18yGKKVtm09" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331_zuDUQO9pypXi" title="Risk free interest rate">3.63</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">ALP dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250829__20250902_z2bPoYPz0Jyf" title="ALP dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1802">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331_z16FwPms4IIg" title="ALP dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON token price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_987_ecustom--TonTokenPrice_iI_pip0_c20250902_zAN6Q8YbDBn9" style="font-size: 10pt; font-weight: bold; text-align: right" title="TON token price">3.11</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98A_ecustom--TonTokenPrice_iI_pip0_c20260331_z5jWLgPHY1Ma" style="font-size: 10pt; font-weight: bold; text-align: right" title="TON token price">1.22</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON token volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250829__20250902__ifrs-full--ClassesOfShareCapitalAxis__custom--TonTokenVolatilityMember_zc1NOWV4TEr8" title="Expected ALP volatility">62.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--TonTokenVolatilityMember_zvd0uikAd9Ji" title="Expected ALP volatility">53.90</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Locked TON token discount for lack of marketability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--LockedTonTokenDiscountForLackOfMarketabilityRate_pip0_dp_c20250829__20250902_zCBHvDMCKXYg" title="Locked TON token discount for lack of marketability rate">19.30</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--LockedTonTokenDiscountForLackOfMarketabilityRate_pip0_dp_c20250401__20260331_zEN42IfWuxrj" title="Locked TON token discount for lack of marketability rate">14.80</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The fair value of the put right liability is most sensitive
to expected share price volatility, the value of the underlying digital assets, expected term and discount rate. An increase in expected
volatility, expected term or underlying digital asset values would result in a higher fair value measurement. An increase in the discount
rate would result in a lower fair value measurement. Management considered the interrelationship of these assumptions when determining
the fair value measurement.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The DWF put right was capped at $<span id="xdx_900_eifrs-full--CurrentInterestReceivable_iI_pn3n3_dm_c20260331_zKAyaNILcu4" title="Fair value of stablecoin receivable">15.0
</span>million, the fair value of the stablecoin receivable contributed, which corresponded to the aggregate fair value of the ordinary
shares and pre-funded warrants issued to DWF. Therefore, at inception, the DWF put right was determined to have a fair value of $15.0
million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">At inception, the outstanding Contingent Put Options
were determined to have a fair value of $16.1 million, net of issuance costs of $2.0 million, which was included within Put right liability
within the Company’s consolidated balance sheet.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On December 8, 2025 and December 30, 2025, one Side
Letter put right and the DWF put right were exercised, respectively, and on March 24, 2026 and December 30, 2025, the contributed locked
TON tokens receivable in the amount of 1,114,130, with a fair value of $<span id="xdx_902_ecustom--FairValueOfContribution_iI_pn3n3_dm_c20251208_zi9zyN3RICOg" title="Fair value of contribution">2.5</span>
at contribution, and $<span id="xdx_90B_ecustom--Usd1Receivable_iI_pn3n3_dm_c20251208_zFn8D3KFL3v3" title="USD1 receivable">15.0</span>
million USD1 receivable were returned to the investor and DWF, respectively. In connection with the exercise of the Side Letter put right
on December 8, 2025, the Company recognized a loss on the exercise of $1.1 million, recognized as the difference between the fair value
of the TON contributed by the respective investor at the time of put exercise and the carrying value of the put right. When the locked
TON receivables were returned to the investor on March 24, 2026, the Company recognized a $0.4 million gain from the settlement of a portion
of the TON payable, recognized as the difference between the carrying value of the TON contributed by the respective investors at the
time the TON was returned to the investors and the fair value of the TON payable. As of March 31, 2026, the Company owes the investor
420,434 liquid TON tokens with a fair value of $0.5 million. When the USD1 receivable was returned to DWF on December 30, 2025, no such
gains or losses were recognized as USD1 is pegged to the U.S. dollar. Additionally, the Company terminated its Treasury Management Agreement
with DWF in connection with the return of DWF’s initial investment.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On January 27, 2026 and March 19, 2026, one Side Letter
put right was partially exercised and a second Side Letter put right was fully exercised, respectively. In connection with the exercises
of the Side Letter put rights, the Company recognized a loss on the exercise of $<span id="xdx_907_ecustom--LossOnExercise_iI_pn3n3_dm_c20260127_znSdY4n71Gdb" title="loss on the exercise">0.4
</span>million, recognized as the difference between the fair value of the TON contributed by the respective investor at the time of put
exercise and the carrying value of the put right. The put rights were not settled during the fiscal year ended March 31, 2026 and as of
March 31, 2026, the Company owes the investors 369,278 liquid TON tokens and 453,125 locked Ton tokens receivable with fair values of
$0.5 million and $0.3 million, respectively, which corresponds to the fair value of the liquid and locked tokens to be returned to the
respective investors at March 31, 2026. The outstanding TON balances payable were settled and the TON tokens returned to the respective
investors in separate transfers on April 15, April 24, and April 28, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As of March 31, 2026, the outstanding Contingent Put
Options were remeasured to fair value of $<span id="xdx_90A_ecustom--OutstandingContingentPutOptionsFairValue_iI_pn3n3_dm_c20260331_zNmujS1Hj00d" title="Outstanding Contingent Put Options fair value">7.1</span>
million, with the remeasurement change in fair value of $<span id="xdx_90E_ecustom--RemeasurementChangeInFairValue_iI_pn3n3_dm_c20260331_zwOU7OuzWywk" title="Remeasurement change in fair value">6.0</span>
million recorded within other losses in the Consolidated Statements of Operations and Comprehensive Income (Loss).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The following table summarizes the changes in the put
right liability during the fiscal year ended March 31, 2026 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfPutRightLiabilityTableTextBlock_pn3n3_zDV6kJn48r9d" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> <span id="xdx_8BA_zrd7CcyH9Nqh" style="display: none">Schedule of put
right liability</span> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331_zI5dL0OGoDy6" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_401_ecustom--BalanceOfPutRightLiability_zaWkEXp0qrEl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets_zaoCRQMYme17" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Put right recognition at contract inception</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">18,150</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_zyPmsHzo3NEh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of put right liability, net of redemptions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">5,959</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--ProceedsFromExerciseOfOptions_zFTV2D5OOMT" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Exercise of side letter put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,920</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_401_ecustom--SettlementOfDwfMaasLimitedPutRight_zR6kRtNdRtWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Settlement of DWF Maas Limited put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(15,000</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--LossOnExerciseOfPutRightLiability_zoxN7NLCVRZf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Loss on exercise of put right liability</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">916</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--PutRightLiabilityEndingBalance_zHmCFY1nPVij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Put right liability as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p id="xdx_8AB_zGtOGLFdxRA7" style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The following table summarizes the changes in TON payable
during the fiscal year ended March 31, 2026 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfTonPayableTableTextBlock_pn3n3_zdAZZDIkciB5" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B7_zMjtOO9WIA6c" style="display: none">Schedule of TON payable</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331_z5nOEyLqwnp5" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_407_ecustom--BalanceOfTonPayable_zZXYzpeNQcA2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1852">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ExerciseOfSideLetterPutRightPayable_zt7S9e2GJCjb" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Exercise of side letter put right</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,920</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--ChangeInFairValueOfTonPayableToSettlePutRightsExercised_iN_di_zn3xJzVG1Lnb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(51</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--GainOnSettlementOfTonPayable_iN_di_z0cqKFLVZR3f" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Gain on settlement of TON payable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(336</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--SettlementOfPutRightLiabilityUsingDigitalAssets_iN_di_zvFzBjEs7nWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Settlement of put right liability using digital assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(1,108</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--TonPayableEndingBalanceAsOfMarch31_z5qhLQCmoKBh" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">TON payable as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A9_z6rNMOcoI9K" style="margin-top: 0; margin-bottom: 0"> </p>
A
total of 2,266,890 and 265,000 ordinary shares and an additional 745,226 and 2,513,240 pre-funded warrants to purchase ordinary shares
were subject to repurchase as defined within the Side Letters and Treasury Management Agreement, respectively, with various right expiration
dates between March 2026 and September 2026. In the event the holders exercise their Contingent Put Options, the Company is obligated
to settle the contract by transferring the same amount of USDC, Liquid TON, or Locked TON based on the Original Consideration within each
Side Letter or Treasury Management Agreement with no adjustment for value. As of September 30, 2025, a total of 2,531,890 ordinary shares
and an additional 3,258,466 pre-funded warrants to purchase ordinary shares were still subject to repurchase on various settlement dates
through September 2026.
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfFairValueOfThePutRightLiabilityIsEstimatedUsingBlackScholesModelTableTextBlock_pn3n3_zIddunfGqcRc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zrXKzoyKcZp8" style="display: none">Schedule of fair value
of the put right liability estimated using a Black-Scholes model</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">September
2, 2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March
31, 2026</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">ALP shares and TON correlation factor</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pip0_c20250902_zrhsWfzkS2cg" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Alp shares and ton correlation factor">0.60</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pip0_c20260331_zsboCpXxXzli" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Alp shares and ton correlation factor">0.10</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pip0_c20250902_z195kcmK5ewe" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share price">6.96</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pip0_c20260331_zjtJL9O38m4" style="font-size: 10pt; font-weight: bold; text-align: right" title="Share price">0.32</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Remaining term (in years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_ecustom--PutRightLiabilityemainingTermInYears_dtY_c20250829__20250902_zgpKwqXliCyj" title="Remaining term (in years)">0.75</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_ecustom--PutRightLiabilityemainingTermInYears_dtY_c20250401__20260331_zr7gRSLEwfG9" title="Remaining term (in years)">0.25</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected ALP volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250829__20250902_zHgZF7d9rVxf" title="Expected ALP volatility">82.90</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331_z9MBYxO8IvT1" title="Expected ALP volatility">85.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250829__20250902_z18yGKKVtm09" title="Risk free interest rate">3.91</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331_zuDUQO9pypXi" title="Risk free interest rate">3.63</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">ALP dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250829__20250902_z2bPoYPz0Jyf" title="ALP dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1802">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331_z16FwPms4IIg" title="ALP dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1804">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON token price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_987_ecustom--TonTokenPrice_iI_pip0_c20250902_zAN6Q8YbDBn9" style="font-size: 10pt; font-weight: bold; text-align: right" title="TON token price">3.11</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_98A_ecustom--TonTokenPrice_iI_pip0_c20260331_z5jWLgPHY1Ma" style="font-size: 10pt; font-weight: bold; text-align: right" title="TON token price">1.22</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON token volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90A_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250829__20250902__ifrs-full--ClassesOfShareCapitalAxis__custom--TonTokenVolatilityMember_zc1NOWV4TEr8" title="Expected ALP volatility">62.00</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--ClassesOfShareCapitalAxis__custom--TonTokenVolatilityMember_zvd0uikAd9Ji" title="Expected ALP volatility">53.90</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Locked TON token discount for lack of marketability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--LockedTonTokenDiscountForLackOfMarketabilityRate_pip0_dp_c20250829__20250902_zCBHvDMCKXYg" title="Locked TON token discount for lack of marketability rate">19.30</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--LockedTonTokenDiscountForLackOfMarketabilityRate_pip0_dp_c20250401__20260331_zEN42IfWuxrj" title="Locked TON token discount for lack of marketability rate">14.80</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The fair value of the put right liability is most sensitive
to expected share price volatility, the value of the underlying digital assets, expected term and discount rate. An increase in expected
volatility, expected term or underlying digital asset values would result in a higher fair value measurement. An increase in the discount
rate would result in a lower fair value measurement. Management considered the interrelationship of these assumptions when determining
the fair value measurement.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The DWF put right was capped at $<span id="xdx_900_eifrs-full--CurrentInterestReceivable_iI_pn3n3_dm_c20260331_zKAyaNILcu4" title="Fair value of stablecoin receivable">15.0
</span>million, the fair value of the stablecoin receivable contributed, which corresponded to the aggregate fair value of the ordinary
shares and pre-funded warrants issued to DWF. Therefore, at inception, the DWF put right was determined to have a fair value of $15.0
million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">At inception, the outstanding Contingent Put Options
were determined to have a fair value of $16.1 million, net of issuance costs of $2.0 million, which was included within Put right liability
within the Company’s consolidated balance sheet.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On December 8, 2025 and December 30, 2025, one Side
Letter put right and the DWF put right were exercised, respectively, and on March 24, 2026 and December 30, 2025, the contributed locked
TON tokens receivable in the amount of 1,114,130, with a fair value of $<span id="xdx_902_ecustom--FairValueOfContribution_iI_pn3n3_dm_c20251208_zi9zyN3RICOg" title="Fair value of contribution">2.5</span>
at contribution, and $<span id="xdx_90B_ecustom--Usd1Receivable_iI_pn3n3_dm_c20251208_zFn8D3KFL3v3" title="USD1 receivable">15.0</span>
million USD1 receivable were returned to the investor and DWF, respectively. In connection with the exercise of the Side Letter put right
on December 8, 2025, the Company recognized a loss on the exercise of $1.1 million, recognized as the difference between the fair value
of the TON contributed by the respective investor at the time of put exercise and the carrying value of the put right. When the locked
TON receivables were returned to the investor on March 24, 2026, the Company recognized a $0.4 million gain from the settlement of a portion
of the TON payable, recognized as the difference between the carrying value of the TON contributed by the respective investors at the
time the TON was returned to the investors and the fair value of the TON payable. As of March 31, 2026, the Company owes the investor
420,434 liquid TON tokens with a fair value of $0.5 million. When the USD1 receivable was returned to DWF on December 30, 2025, no such
gains or losses were recognized as USD1 is pegged to the U.S. dollar. Additionally, the Company terminated its Treasury Management Agreement
with DWF in connection with the return of DWF’s initial investment.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On January 27, 2026 and March 19, 2026, one Side Letter
put right was partially exercised and a second Side Letter put right was fully exercised, respectively. In connection with the exercises
of the Side Letter put rights, the Company recognized a loss on the exercise of $<span id="xdx_907_ecustom--LossOnExercise_iI_pn3n3_dm_c20260127_znSdY4n71Gdb" title="loss on the exercise">0.4
</span>million, recognized as the difference between the fair value of the TON contributed by the respective investor at the time of put
exercise and the carrying value of the put right. The put rights were not settled during the fiscal year ended March 31, 2026 and as of
March 31, 2026, the Company owes the investors 369,278 liquid TON tokens and 453,125 locked Ton tokens receivable with fair values of
$0.5 million and $0.3 million, respectively, which corresponds to the fair value of the liquid and locked tokens to be returned to the
respective investors at March 31, 2026. The outstanding TON balances payable were settled and the TON tokens returned to the respective
investors in separate transfers on April 15, April 24, and April 28, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As of March 31, 2026, the outstanding Contingent Put
Options were remeasured to fair value of $<span id="xdx_90A_ecustom--OutstandingContingentPutOptionsFairValue_iI_pn3n3_dm_c20260331_zNmujS1Hj00d" title="Outstanding Contingent Put Options fair value">7.1</span>
million, with the remeasurement change in fair value of $<span id="xdx_90E_ecustom--RemeasurementChangeInFairValue_iI_pn3n3_dm_c20260331_zwOU7OuzWywk" title="Remeasurement change in fair value">6.0</span>
million recorded within other losses in the Consolidated Statements of Operations and Comprehensive Income (Loss).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The following table summarizes the changes in the put
right liability during the fiscal year ended March 31, 2026 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfPutRightLiabilityTableTextBlock_pn3n3_zDV6kJn48r9d" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> <span id="xdx_8BA_zrd7CcyH9Nqh" style="display: none">Schedule of put
right liability</span> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331_zI5dL0OGoDy6" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_401_ecustom--BalanceOfPutRightLiability_zaWkEXp0qrEl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets_zaoCRQMYme17" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Put right recognition at contract inception</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">18,150</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_zyPmsHzo3NEh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of put right liability, net of redemptions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">5,959</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--ProceedsFromExerciseOfOptions_zFTV2D5OOMT" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Exercise of side letter put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,920</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_401_ecustom--SettlementOfDwfMaasLimitedPutRight_zR6kRtNdRtWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Settlement of DWF Maas Limited put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(15,000</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--LossOnExerciseOfPutRightLiability_zoxN7NLCVRZf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Loss on exercise of put right liability</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">916</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--PutRightLiabilityEndingBalance_zHmCFY1nPVij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Put right liability as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
0.60
0.10
6.96
0.32
P0Y9M
P0Y3M
0.8290
0.8500
0.0391
0.0363
3.11
1.22
0.6200
0.5390
0.1930
0.1480
15000000.0
2500000
15000000.0
400000
7100000
6000000.0
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfPutRightLiabilityTableTextBlock_pn3n3_zDV6kJn48r9d" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> <span id="xdx_8BA_zrd7CcyH9Nqh" style="display: none">Schedule of put
right liability</span> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331_zI5dL0OGoDy6" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_401_ecustom--BalanceOfPutRightLiability_zaWkEXp0qrEl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1836">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--DecreaseThroughRightToConsiderationBecomingUnconditionalContractAssets_zaoCRQMYme17" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Put right recognition at contract inception</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">18,150</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--GainsLossesOnChangeInFairValueOfDerivatives_zyPmsHzo3NEh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of put right liability, net of redemptions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">5,959</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--ProceedsFromExerciseOfOptions_zFTV2D5OOMT" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Exercise of side letter put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,920</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_401_ecustom--SettlementOfDwfMaasLimitedPutRight_zR6kRtNdRtWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Settlement of DWF Maas Limited put right</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(15,000</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--LossOnExerciseOfPutRightLiability_zoxN7NLCVRZf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Loss on exercise of put right liability</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">916</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--PutRightLiabilityEndingBalance_zHmCFY1nPVij" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Put right liability as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
18150000
5959000
-2920000
-15000000
916000
7105000
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfTonPayableTableTextBlock_pn3n3_zdAZZDIkciB5" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PUT RIGHT LIABILITY AND TON PAYABLE (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B7_zMjtOO9WIA6c" style="display: none">Schedule of TON payable</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20250401__20260331_z5nOEyLqwnp5" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Fiscal year ended</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td></tr>
<tr id="xdx_407_ecustom--BalanceOfTonPayable_zZXYzpeNQcA2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold">Balance as of April 1</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1852">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ExerciseOfSideLetterPutRightPayable_zt7S9e2GJCjb" style="vertical-align: bottom; background-color: White">
<td style="width: 85%; font-size: 10pt; font-weight: bold; text-align: left">Exercise of side letter put right</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,920</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--ChangeInFairValueOfTonPayableToSettlePutRightsExercised_iN_di_zn3xJzVG1Lnb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Change in fair value of TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(51</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--GainOnSettlementOfTonPayable_iN_di_z0cqKFLVZR3f" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Gain on settlement of TON payable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(336</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--SettlementOfPutRightLiabilityUsingDigitalAssets_iN_di_zvFzBjEs7nWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Settlement of put right liability using digital assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(1,108</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--TonPayableEndingBalanceAsOfMarch31_z5qhLQCmoKBh" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">TON payable as of March 31</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
2920000
51000
336000
1108000
1425000
<p id="xdx_803_ecustom--AccountsPayableAndAccruedLiabilitiesTextBlock_z59nQYgQ1B6h" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 13.
<span id="xdx_829_ztC318AGAszd">ACCOUNTS PAYABLE AND ACCRUED LIABILITIES</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">At March 31, 2026 and 2025, accounts payable and accrued liabilities
were comprised of the following (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--AccountsPayableAndAccruedLiabilitiesTableTextBlock_pn3n3_zuBiDBB0PrP4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B2_zHYRDfycesC8" style="display: none">Schedule of accounts
payable and accrued liabilities</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_492_20260331_z5S14yhvqA45" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49E_20250331_zrj8TolvXpN6" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_405_ecustom--AccountsPayable_iI_zWeTCv2cvwGb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Accounts payable</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,413</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; 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">427</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--AccruedOtherProfessionalFees_iI_zokfs4wSvUad" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued other professional fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1871">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">262</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--AccruedAccountingAndAuditingFees_iI_zjeBhK6CLhc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued accounting and auditing fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">73</td>
<td style="font-size: 10pt; font-weight: bold; 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">155</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--AccruedBonusesAndOtherPayrollrelatedExpenses_iI_z4sLGMmf6tN4" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued bonuses and other payroll-related expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">913</td>
<td style="font-size: 10pt; font-weight: bold; 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">89</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--AccruedCRO_iI_zHNCOvDYDg2d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued CRO</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1880">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">80</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ProfessionalFeesExpenses_iI_zg7p3eGGJla9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued legal fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">414</td>
<td style="font-size: 10pt; font-weight: bold; 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">60</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--AccruedClinicalAndRdServices_iI_zjEWa0vnkMU8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued clinical and R&D services</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1886">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">14</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--CapitalExpenditures_iI_zsLMetrmU6T9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Capital expenditures</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">333</td>
<td style="font-size: 10pt; font-weight: bold; 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>
<tr id="xdx_40D_ecustom--OtherAccruedExpenses_iI_zGfBgATblded" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Other</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">13</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--AccountsPayableAndAccruedLiabilityNet_iI_zDwF6E6m6JXd" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total accounts payable and accrued liabilities</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">5,504</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">1,100</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A9_zWulB43PTbTa" style="margin: 0pt 0; font-size: 10pt; text-align: center"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--AccountsPayableAndAccruedLiabilitiesTableTextBlock_pn3n3_zuBiDBB0PrP4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B2_zHYRDfycesC8" style="display: none">Schedule of accounts
payable and accrued liabilities</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_492_20260331_z5S14yhvqA45" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49E_20250331_zrj8TolvXpN6" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_405_ecustom--AccountsPayable_iI_zWeTCv2cvwGb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Accounts payable</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">2,413</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; 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">427</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--AccruedOtherProfessionalFees_iI_zokfs4wSvUad" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued other professional fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1871">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">262</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--AccruedAccountingAndAuditingFees_iI_zjeBhK6CLhc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued accounting and auditing fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">73</td>
<td style="font-size: 10pt; font-weight: bold; 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">155</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--AccruedBonusesAndOtherPayrollrelatedExpenses_iI_z4sLGMmf6tN4" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued bonuses and other payroll-related expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">913</td>
<td style="font-size: 10pt; font-weight: bold; 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">89</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--AccruedCRO_iI_zHNCOvDYDg2d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued CRO</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1880">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">80</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ProfessionalFeesExpenses_iI_zg7p3eGGJla9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued legal fees</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">414</td>
<td style="font-size: 10pt; font-weight: bold; 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">60</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--AccruedClinicalAndRdServices_iI_zjEWa0vnkMU8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Accrued clinical and R&D services</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1886">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">14</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--CapitalExpenditures_iI_zsLMetrmU6T9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Capital expenditures</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">333</td>
<td style="font-size: 10pt; font-weight: bold; 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>
<tr id="xdx_40D_ecustom--OtherAccruedExpenses_iI_zGfBgATblded" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Other</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">13</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--AccountsPayableAndAccruedLiabilityNet_iI_zDwF6E6m6JXd" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total accounts payable and accrued liabilities</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">5,504</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">1,100</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
2413000
427000
262000
73000
155000
913000
89000
80000
414000
60000
14000
333000
0
13000
5504000
1100000
<p id="xdx_801_ecustom--DisclosureOfLeaseLiabilityExplanatory_z9KmRbVR8QT3" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 14. <span id="xdx_829_zvaoSzA5FLWd">LEASE
LIABILITY</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company entered into a lease of GPU equipment, which commenced on November
30, 2025 (the “GPU Lease”). The GPU Lease provided for an original term of one year, with the full balance paid at commencement
in the amount of $<span id="xdx_90B_ecustom--Commencement_iI_pn3n3_dm_c20251130_zI01nE8kweZi" title="Commencement">0.3</span>
million, with a purchase option exercisable at any point during the lease, with the purchase option being the remaining portion of the
GPU’s purchase price of $<span id="xdx_908_ecustom--PurchasePriceLeaseLiability_iI_pn3n3_dm_c20251130_zoACPsApa8Di" title="Purchase price">0.2</span>
million. On February 5, 2026, the Company exercised the purchase price for the GPU equipment with a payment of $<span id="xdx_902_ecustom--PurchaseEquipmentPayment_iI_pn3n3_dm_c20260205_zX9w3DdTcVzb" title="Purchase equipment payment">0.2</span>
million, however the validity of the purchase option was disputed by the GPU owner and the broker of the lease has not yet been able to
deliver the GPU in question. The Company is pursuing a refund for the purchase option price, and the amount due is included in prepaid
expenses and other receivables within the consolidated balance sheet as of March 31, 2026. As the full balance of the lease was paid at
commencement and the purchase option ultimately disputed, no interest expense was incurred on the lease. As of March 31, 2026, the Company
had no contractual commitments remaining on the GPU lease.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company entered into a lease of office space in Lisbon, Portugal, which
commenced on March 1, 2026 (the “Lisbon Lease”). The Lisbon Lease provided for an original term of two years with purchase
options at the end of the 12<sup>th</sup> and 24<sup>th</sup> months of the lease, with certain rent payments and option payments being
credited towards the purchase price if the option is exercised. The Company calculated the Lisbon Lease liability using its incremental
borrowing rate of 14.75%. The Company prepaid the first twelve months rent in the amount of EUR 84,000.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Lisbon Lease liability is payable as follows (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfLeaseLiabilityTableTextBlock_pn3n3_zyHnYTCitGr9" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE LIABILITY (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"><span id="xdx_8BF_ziAyf6haDmHi" style="display: none">Schedule
of Lease liability</span></td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td id="xdx_49F_20260331_zHueMHvmtzS" style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; color: #212529; font-weight: bold">Fiscal Year ended March 31,</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: center">Amount</td></tr>
<tr id="xdx_40B_ecustom--LeaseLiabilityFutureMinimumPaymentsDue_iI_zTsB5kKZnvr8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">2027</td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">68</td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LeaseLiabilityFutureMinimumPaymentsYearTwoDue_iI_zhc2Ggde5K81" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">2028</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">92</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--LeaseLiabilityFutureMinimumPaymentsYearDue_iI_zZh0HG83xjWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold">Total</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right">160</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_ecustom--Interest_iI_zgG0B6A3tiCk" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">Less: Interest</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">(22</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--TotalLeaseLiability_iI_zY5T9jBgSXvb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">Total lease liability</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right">138</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--LeaseLiabilityCurrent_iI_zzvimpsFkTI5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">Lease liability - current</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">65</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LeaseLiabilityNoncurrent_iI_zGLcqpdlDgZd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lease liability - non-current</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">73</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A6_zDMMI7S1wOL" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
300000
200000
200000
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ScheduleOfLeaseLiabilityTableTextBlock_pn3n3_zyHnYTCitGr9" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LEASE LIABILITY (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"><span id="xdx_8BF_ziAyf6haDmHi" style="display: none">Schedule
of Lease liability</span></td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td id="xdx_49F_20260331_zHueMHvmtzS" style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="padding-bottom: 1pt; font-size: 10pt; color: #212529; font-weight: bold">Fiscal Year ended March 31,</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: center">Amount</td></tr>
<tr id="xdx_40B_ecustom--LeaseLiabilityFutureMinimumPaymentsDue_iI_zTsB5kKZnvr8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">2027</td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">68</td>
<td style="width: 1%; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LeaseLiabilityFutureMinimumPaymentsYearTwoDue_iI_zhc2Ggde5K81" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">2028</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">92</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--LeaseLiabilityFutureMinimumPaymentsYearDue_iI_zZh0HG83xjWh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold">Total</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right">160</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_408_ecustom--Interest_iI_zgG0B6A3tiCk" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">Less: Interest</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">(22</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_40F_ecustom--TotalLeaseLiability_iI_zY5T9jBgSXvb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">Total lease liability</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold"> </td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: right">138</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--LeaseLiabilityCurrent_iI_zzvimpsFkTI5" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 1pt">Lease liability - current</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">65</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LeaseLiabilityNoncurrent_iI_zGLcqpdlDgZd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; color: #212529; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lease liability - non-current</td>
<td style="font-size: 10pt; color: #212529; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: right">73</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; color: #212529; font-weight: bold; text-align: left"> </td></tr>
</table>
68000
92000
160000
-22000
138000
65000
73000
<p id="xdx_80E_ecustom--DisclosureOfBitgoPrimeLoanExplanatory_zGDH3das5ZEl" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 15. <span id="xdx_825_z1fcrPTvlYR5">BITGO
PRIME LOAN</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><span id="xdx_904_ecustom--MasterLoanAgreementDescription_c20250802__20250828_zJgY9dHZTQm2" title="Master Loan Agreement description">On
August 28, 2025, the Company entered into a master loan agreement (the “Master Loan Agreement”) with BitGo Prime, LLC (“BitGo”).
Pursuant to the Master Loan Agreement, the Company may borrow up to $35.0 million at an interest rate of 14.75% per annum with a 2.00%
origination fee paid upfront in the amount of $0.3 million. The Loan shall only be used to purchase liquid TON that will be delivered
to BitGo and such purchased liquid TON will also be pledged as collateral for the Loan. The outstanding loan balance must be repaid within
six months of the origination of the Loan, unless provided for otherwise or amended.</span></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><span id="xdx_907_ecustom--MasterLoanAgreementDescription_c20251005__20251007_zn4PWtC6iFC8" title="Master Loan Agreement description">On
October 7, 2025, the Company received its initial draw on the Master Loan Agreement in the amount of $2.1 million. No further draws have
been made on the loan, and on November 25, 2025 the loan balance was paid down to $1.8 million. On January 9, 2026, the remaining balance
of the loan was paid down and the Master Loan Agreement was exited. In connection with the extinguishment of the Master Loan Agreement,
the Company derecognized $0.1 million of deferred financing, incurred $0.5 million in loan termination fees paid to BitGo, and had $0.8
million in accrued interest forgiven by BitGo for payment of the loan termination fees, resulting in a net gain on debt extinguishment
of $0.3 million being recognized within the Consolidated Statements of Operations and Comprehensive Income (Loss).</span></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
On
August 28, 2025, the Company entered into a master loan agreement (the “Master Loan Agreement”) with BitGo Prime, LLC (“BitGo”).
Pursuant to the Master Loan Agreement, the Company may borrow up to $35.0 million at an interest rate of 14.75% per annum with a 2.00%
origination fee paid upfront in the amount of $0.3 million. The Loan shall only be used to purchase liquid TON that will be delivered
to BitGo and such purchased liquid TON will also be pledged as collateral for the Loan. The outstanding loan balance must be repaid within
six months of the origination of the Loan, unless provided for otherwise or amended.
On
October 7, 2025, the Company received its initial draw on the Master Loan Agreement in the amount of $2.1 million. No further draws have
been made on the loan, and on November 25, 2025 the loan balance was paid down to $1.8 million. On January 9, 2026, the remaining balance
of the loan was paid down and the Master Loan Agreement was exited. In connection with the extinguishment of the Master Loan Agreement,
the Company derecognized $0.1 million of deferred financing, incurred $0.5 million in loan termination fees paid to BitGo, and had $0.8
million in accrued interest forgiven by BitGo for payment of the loan termination fees, resulting in a net gain on debt extinguishment
of $0.3 million being recognized within the Consolidated Statements of Operations and Comprehensive Income (Loss).
<p id="xdx_805_eifrs-full--DisclosureOfIncomeTaxExplanatory_zISa5cJIJr6f" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 16. <span id="xdx_820_z7MKXEC3mKok">INCOME
TAXES</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company is a BVI business company. The
BVI government does not, under existing legislation, impose any income or corporate tax on corporations. PDS is a U.S. corporation and
is subject to U.S. federal, state and local income taxes, as applicable. iOx is subject to U.K. taxes.</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The benefit from income taxes consists of the
following for the years ended March 31, 2026 and 2025 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfIncomeTaxesBenefitTableTextBlock_pn3n3_zINoBiaRScub" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B0_zMmAGq60eaq3" style="display: none">Schedule
of income tax benefit</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_497_20250401__20260331_zk0uk8CvJz41" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20240401__20250331_zhkTLop2mpcb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr id="xdx_40F_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Current tax:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--CurrentTaxOnProfitsForYear_ztkQYH3yFeJe" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left">Current tax on profits for the year</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1941">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1942">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--AdjustmentsForCurrentTaxOfPriorPeriods_zFIKDWyJbwXf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; width: 70%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Adjustments for current
tax of prior periods</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1944">—</span> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_eifrs-full--CurrentTaxExpenseIncome_i01_pn3n3_zZ7mca4NHGn" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Total current tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1947">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--DeferredTaxExpenseIncomeAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Deferred income tax:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--DecreaseIncreaseInDeferredTaxAssets_zmt0QnBzqidh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Decrease (increase) in deferred
tax assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1953">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1954">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ProfitLossFromContinuingOperation_i01_pn3n3_zDKwrJAl1i4e" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1956">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
<p id="xdx_8AE_zMohqScrQGC2" style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Reconciliation of tax expense (benefit) at statutory tax rate and the income
tax benefit as reported in the Consolidated Statement of Operations and Comprehensive Income (Loss) for the years ended March 31, 2026
and 2026 is as follows (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationEffectiveIncomeTaxratesTableTextBlock_pn3n3_z0sT7P32qNd7" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> <span id="xdx_8BD_zp1uJytHxqO1" style="display: none">Schedule of reconciliation
income tax rates</span> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20250401__20260331_zxB3RRPk4Na8" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_491_20240401__20250331_zhn17T8tMIra" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_407_ecustom--IncomeLossOnOrdinaryActivitiesBeforeTax_zYZQnEKeSmKj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Loss before income tax</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">(38,627</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="width: 1%; 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">(6,781</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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_40E_ecustom--TaxUsingBviTaxRate_pip0_dp_ztfnfs4nFxSk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tax using BVI tax rate of 0%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1964">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1965">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--EffectOfTaxRatesInOtherCountries_zMKOlGVADbk7" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Effect of tax rates in other countries</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(273</td>
<td style="font-size: 10pt; font-weight: bold; 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">(24</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--DerecognitionOfDeferredTaxAssets_zpF3OA9h1TWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Derecognition of deferred tax assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(156</td>
<td style="font-size: 10pt; font-weight: bold; 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">23</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--NondeductibleExpenses_zxYssXEsZbT4" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Nondeductible expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1973">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1974">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--UtilizationOfLossesNotPreviouslyBenefitted_zUWhvh4QdqYl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Utilization of losses not previously benefitted</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1976">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1977">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--IncomeTaxEffectsRelatedToEquityCompensation_zA30sF2tpoGi" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Income tax effects related to equity compensation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">429</td>
<td style="font-size: 10pt; font-weight: bold; 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_403_ecustom--ForeignCurrencyEffectAndOther_zCrtam5qUHZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Foreign currency effect and other</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1982">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_401_ecustom--IncomeTaxExpense_zNYBWWsrZ7gh" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax in the statement of loss</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1985">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
<p id="xdx_8A2_zLsNXd7vgLCa" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026 and 2025, the Company had $<span id="xdx_90F_eifrs-full--AdjustmentsForUnrealisedForeignExchangeLossesGains_pn3n3_dm_c20250401__20260331_zHRWbVY9BNo9" title="U.S. federal net operating losses">1.4</span>
million and $<span id="xdx_908_eifrs-full--AdjustmentsForUnrealisedForeignExchangeLossesGains_pn3n3_dm_c20240401__20250331_zHEO2BTTYCa9" title="U.S. federal net operating losses">0.6</span>
million of U.S. federal net operating losses, respectively, which carryforward indefinitely but are limited to 80% of taxable income when
utilized. As of March 31, 2026 and 2025, the Company also had $<span id="xdx_908_ecustom--UkLossCarryForwards_pn3n3_dm_c20250401__20260331_z33l5WhHXCga" title="UK Loss carry forwards">15.9</span>
million in UK loss carryforwards, which carryforward indefinitely<b>.</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As of March 31, 2026 and 2025, the Company’s deferred tax assets and
liabilities consisted of the effects of temporary differences attributable to the following (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfDeferredTaxAssetsTableTextBlock_pn3n3_zcwaE4FrkEFa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B3_znCPruTYwnwd" style="display: none">Schedule
of deferred tax assets and liabilities</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20260331_z3hbdug8JZJh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_495_20250331_zwWuvRPMVKC9" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_40B_ecustom--DeferredTaxAssetsAbstract_iB_zroFL7nzjGM7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Deferred tax assets:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">The balance comprises temporary differences attributable to:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--DeferredTaxAssetsNetOperatingLossCarryforward_i01I_pn3n3_maNDTAzNDo_zYYvIBRwiBn5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Tax loss</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">4,265</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; 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">3,935</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--StockbasedCompensation_i01_pn3n3_maNDTAzNDo_zg5NkV192sbd" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left">Share-based compensation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">11</td>
<td style="font-size: 10pt; font-weight: bold; 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">397</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ReservesAndAccruals_i01I_pn3n3_maNDTAzNDo_zpF098fkMhS6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Reserves and accruals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2005">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">17</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--NetDeferredTaxAssets_i01TI_pn3n3_mtNDTAzNDo_zFqHYt7xYwP2" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Total deferred tax assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">4,276</td>
<td style="font-size: 10pt; font-weight: bold; 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">4,349</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--DeferredTaxAssetNotRecognized_i01NI_pn3n3_di_zXXTsip0DILl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Deferred tax asset not recognized</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(4,276</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,349</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--NetDeferredTaxAsset_i01TI_pn3n3_zLCqto0u8Gba" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2014">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2015">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AD_zgZf5vpXNZSj" style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company assesses its deferred tax assets for recognition by considering
both positive and negative evidence in order to ascertain whether it is probable that deferred tax assets will be realized. Realization
of deferred tax assets is dependent upon the generation of future taxable income, if any, the timing and amount of which are uncertain.
Due to the history of losses the Company has generated in the past, the Company believes that it is not probable that all of the deferred
tax assets in the U.S. and U.K. can be realized as of March 31, 2026; accordingly, the Company has not recognized any of its deferred
tax assets.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s deferred tax assets not recognized decreased by $<span id="xdx_906_eifrs-full--DeferredTaxAssets_iI_pn3n3_dm_c20260331_zJA8QNH2SAH" title="deferred tax assets">0.1</span>
million for the year ended March 31, 2026. The change in the deferred tax assets not recognized was primarily due to the true-up adjustment
for stock compensation.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company has concluded that there are no uncertain tax treatments that
require disclosure or recognition.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On December 20, 2021, the OECD published the Global Anti-Base Erosion Model
Rules (the "GloBE Rules"), also known as Pillar II. The GloBE Rules aim to impose a global minimum tax of 15% on multinational
enterprises with a revenue in excess of €750 million. As the Company’s revenue is below this threshold, it is currently outside
the scope of the Pillar II rules.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company continues to monitor developments in jurisdictions where it
operates, including the U.K., U.S., and British Virgin Islands. As of the reporting date, Pillar II is not expected to have a material
impact on the Company’s financial statements.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On July 4th 2025, President Trump signed into law the One Big Beautiful
Bill Act ("OBBBA"). The OBBBA includes changes to U.S. tax law applicable to the Company beginning in 2025. The impact of the
OBBBA on the Company's consolidated financial statements have been reflected in its current and deferred taxes; however, the enactment
did not have a material impact to the Company's consolidated financial statements for the fiscal years ended March 31, 2026 and 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfIncomeTaxesBenefitTableTextBlock_pn3n3_zINoBiaRScub" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B0_zMmAGq60eaq3" style="display: none">Schedule
of income tax benefit</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_497_20250401__20260331_zk0uk8CvJz41" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_491_20240401__20250331_zhkTLop2mpcb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr id="xdx_40F_eifrs-full--CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriodsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Current tax:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--CurrentTaxOnProfitsForYear_ztkQYH3yFeJe" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left">Current tax on profits for the year</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1941">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1942">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--AdjustmentsForCurrentTaxOfPriorPeriods_zFIKDWyJbwXf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; width: 70%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Adjustments for current
tax of prior periods</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1944">—</span> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_eifrs-full--CurrentTaxExpenseIncome_i01_pn3n3_zZ7mca4NHGn" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Total current tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1947">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--DeferredTaxExpenseIncomeAbstract_iB" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Deferred income tax:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--DecreaseIncreaseInDeferredTaxAssets_zmt0QnBzqidh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Decrease (increase) in deferred
tax assets</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1953">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1954">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ProfitLossFromContinuingOperation_i01_pn3n3_zDKwrJAl1i4e" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1956">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
-3000
-3000
-3000
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationEffectiveIncomeTaxratesTableTextBlock_pn3n3_z0sT7P32qNd7" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> <span id="xdx_8BD_zp1uJytHxqO1" style="display: none">Schedule of reconciliation
income tax rates</span> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20250401__20260331_zxB3RRPk4Na8" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_491_20240401__20250331_zhn17T8tMIra" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_407_ecustom--IncomeLossOnOrdinaryActivitiesBeforeTax_zYZQnEKeSmKj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Loss before income tax</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">(38,627</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="width: 1%; 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">(6,781</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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_40E_ecustom--TaxUsingBviTaxRate_pip0_dp_ztfnfs4nFxSk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Tax using BVI tax rate of 0%</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1964">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1965">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--EffectOfTaxRatesInOtherCountries_zMKOlGVADbk7" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Effect of tax rates in other countries</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(273</td>
<td style="font-size: 10pt; font-weight: bold; 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">(24</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--DerecognitionOfDeferredTaxAssets_zpF3OA9h1TWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Derecognition of deferred tax assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(156</td>
<td style="font-size: 10pt; font-weight: bold; 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">23</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--NondeductibleExpenses_zxYssXEsZbT4" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Nondeductible expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1973">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1974">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--UtilizationOfLossesNotPreviouslyBenefitted_zUWhvh4QdqYl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Utilization of losses not previously benefitted</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1976">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl1977">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_403_ecustom--IncomeTaxEffectsRelatedToEquityCompensation_zA30sF2tpoGi" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Income tax effects related to equity compensation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">429</td>
<td style="font-size: 10pt; font-weight: bold; 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_403_ecustom--ForeignCurrencyEffectAndOther_zCrtam5qUHZ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Foreign currency effect and other</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1982">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(2</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_401_ecustom--IncomeTaxExpense_zNYBWWsrZ7gh" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax in the statement of loss</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1985">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(3</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b></b></p>
-38627000
-6781000
-273000
-24000
-156000
23000
429000
-2000
-3000
1400000
600000
15900000
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfDeferredTaxAssetsTableTextBlock_pn3n3_zcwaE4FrkEFa" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B3_znCPruTYwnwd" style="display: none">Schedule
of deferred tax assets and liabilities</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20260331_z3hbdug8JZJh" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_495_20250331_zwWuvRPMVKC9" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr id="xdx_40B_ecustom--DeferredTaxAssetsAbstract_iB_zroFL7nzjGM7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Deferred tax assets:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">The balance comprises temporary differences attributable to:</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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--DeferredTaxAssetsNetOperatingLossCarryforward_i01I_pn3n3_maNDTAzNDo_zYYvIBRwiBn5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Tax loss</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">4,265</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; 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">3,935</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--StockbasedCompensation_i01_pn3n3_maNDTAzNDo_zg5NkV192sbd" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left">Share-based compensation</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">11</td>
<td style="font-size: 10pt; font-weight: bold; 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">397</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_ecustom--ReservesAndAccruals_i01I_pn3n3_maNDTAzNDo_zpF098fkMhS6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Reserves and accruals</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2005">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">17</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_eifrs-full--NetDeferredTaxAssets_i01TI_pn3n3_mtNDTAzNDo_zFqHYt7xYwP2" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Total deferred tax assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">4,276</td>
<td style="font-size: 10pt; font-weight: bold; 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">4,349</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--DeferredTaxAssetNotRecognized_i01NI_pn3n3_di_zXXTsip0DILl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Deferred tax asset not recognized</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(4,276</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,349</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--NetDeferredTaxAsset_i01TI_pn3n3_zLCqto0u8Gba" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2014">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2015">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
4265000
3935000
11000
397000
17000
4276000
4349000
4276000
4349000
100000
<p id="xdx_809_ecustom--CapitalStockAndReservesTextBlock_zMaTHYdGT5ob" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 17. <span id="xdx_82A_z0M6mbPW7N6h">CAPITAL
STOCK AND RESERVES</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">Authorized ordinary shares<b>:</b> Unlimited number of Alpha Compute
ordinary shares without par value.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Private Placement Financings</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On January 29, 2025, the Company completed the sale of <span id="xdx_90A_ecustom--SaleOfStock_iI_c20250129_zoNQuKM7BNgh" title="Sale of stock">524,390</span>
ordinary shares for aggregate proceeds of $<span id="xdx_90D_ecustom--AggregateProceeds_iI_c20250129_zPzgMx1xEox4" title="aggregate proceeds">2,150,000</span>,
at a per share price of $4.10, the closing price of a share on Nasdaq on the date preceding the date of the securities purchase agreement.
The shares were sold to two directors of the Company, Messrs. Gregory Bailey and James Mellon. The shares were sold in a private placement
transaction pursuant to Regulation S, and were issued as restricted stock. The proceeds are being used for general corporate purposes
and working capital.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On September 25, 2025, the Company completed the sale of<span id="xdx_90A_ecustom--SaleOfStock_iI_c20250925_zQ64BTqkhxr" title="Sale of stock">
3,415,780</span>
ordinary shares at a per share price of $<span id="xdx_901_ecustom--SharesPrice_iI_c20250925_zhw2oogyDLXg" title="Share price">5.73</span>,
and pre-funded warrants to purchase <span id="xdx_90D_ecustom--WarrantsToPurchase_iI_c20250925_zvr30dZnfgEh" title="Warrants to purchase">3,258,466</span>
ordinary shares at a purchase price of $<span id="xdx_909_ecustom--PurchasePrice_iI_c20250925_zRxnoxvcSlE6" title="Purchase price">5.73</span>
per ordinary share (less $0.001 per pre-funded warrant) for gross proceeds of approximately $<span id="xdx_904_ecustom--GrossProceeds_pn3n3_dm_c20250401__20260331_zrNM5Tyj8Etl" title="Gross proceeds">34.5
</span>million, consisting of cash of $<span id="xdx_90B_eifrs-full--Cash_iI_pn3n3_dm_c20250925_zNpp85JcpAG7" title="Cash">3.3</span>
million and digital assets and stablecoin of $<span id="xdx_904_ecustom--DgitalAssets_iI_pn3n3_dm_c20250925_zGhJyOdnC5s7" title="Dgital assets">32.9</span>
million. Each pre-funded warrant is exercisable for one ordinary share at an exercise price of $0.001 per pre-funded warrant, is immediately
exercisable and will expire once exercised in full. The shares and pre-funded warrants were sold in a private placement transaction in
reliance on the exemptions provided by Section 4(a)(2) of the Securities Act and Rule 506 promulgated under the Securities Act, and the
proceeds are being used for the establishment of the Company’s digital asset treasury. During the fiscal year ended March 31, 2026,
111,295 pre-funded warrants issued under the private placement were exercised and 2,513,240 were forfeited by DWF in connection with the
return of DWF’s initial investment. The remaining 633,931 pre-funded warrants outstanding have no expiration date.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><span id="xdx_90B_ecustom--OrdinarySharesIssued_iI_c20250925_zMzEOzVAaOMj" title="Ordinary shares issued">160,000</span>
ordinary shares were issued to the Company’s third-party asset manager as consideration for continued services to be provided to
the Company pursuant to a Treasury Management Agreement. The shares have a three-year vesting term and are subject to forfeiture in the
event the agreement with the asset manager is terminated under certain circumstances. The shares were sold in a private placement transaction
in reliance on the exemptions provided by Section 4(a)(2) of the Securities Act and Rule 506 promulgated under the Securities Act, and
were issued as restricted stock.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On December 8, 2025 and December 30, 2025, one Side Letter put right issued
as part of the September 25, 2025 private placement financing and the DWF put right were exercised, respectively, and on March 24, 2026
and December 30, 2025, the contributed locked TON tokens receivable in the amount of 1,114,130, with a fair value of $2.5 million at contribution,
and $15.0 million USD1 receivable were returned to the investor and DWF, respectively. Additionally, the Company terminated its Treasury
Management Agreement with DWF in connection with the return of DWF’s initial investment. Upon return of the investor and DWF’s
shares to the Company, the Company recognized treasury stock in the amount of 17,452 and 105,000 shares, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Shares Issued Under the ATM Program</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">During the fiscal year ended March 31, 2026, the Company sold <span id="xdx_90D_ecustom--NumberOfSharesSold_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--ATMMember_zdNaRIiNOalb" title="Number of shares sold">4,062,632</span>
ordinary shares under the ATM program, generating net proceeds of approximately $<span id="xdx_908_ecustom--NetProceeds_c20250401__20260331__ifrs-full--CounterpartiesAxis__custom--ATMMember_zDJgS01vnRkk" title="net proceeds">12.0</span>
million.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Shares Issued for Investment in Compedica</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On June 5, 2025, the Company acquired an equity interest in Compedica, Ltd.
("Compedica"), a U.K.-based biotechnology company specializing in medical devices for support with complications from diabetes.
The investment was made in a stock-for-stock transaction whereby the Company issued <span id="xdx_909_ecustom--OrdinarySharesIssued_iI_c20250605_z3YHUlvLdZLa" title="Ordinary shares issued">625,000</span>
ordinary shares valued at $5,000,000, at a per share price of $8.00, in exchange for a minority equity interest in Compedica.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On February 6, 2026, the Company and Compedica agreed to exchange their
ownership interests in the counterparty with each other, with the 625,000 shares in the Company held by Compedica being returned to the
Company’s treasury and the investment being exited. As a result, the Company recognized less than $<span id="xdx_902_ecustom--TreasuryStock_iI_pn3n3_dm_c20260206_zMSlAAoDUoai" title="Treasury stock">0.1</span>
million in treasury stock at the time the shares were returned, the fair value of the investment as of February 6, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Registered Direct Offering</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On January 13, 2026, the Company entered into a securities purchase agreement
with certain purchasers, pursuant to which the Company offered for sale to the Purchasers in a registered direct offering an aggregate
of <span id="xdx_901_ecustom--AggregateOfferingOrdinaryShares_iI_c20260113_zVZTy70PWhb5" title="Aggregate offering ordinary shares">5,230,000</span>
ordinary shares and, in lieu thereof, pre-funded warrants to purchase up to <span id="xdx_902_ecustom--Proceedsfromexerciseofwarrant_iI_c20260113_zFPuJ3It08D2" title="ProceedsFromExerciseOfWarrants">9,770,000</span>
ordinary shares. The net proceeds from the Offering were approximately $<span id="xdx_902_eifrs-full--ProceedsFromExerciseOfWarrants_pn3n3_dm_c20260101__20260113_zFC7djCYkVFl" title="Net proceeds">12.7</span>
million. During the fiscal year ended March 31, 2026,<span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20260113_znl1rWpAssDl" title="Pre-funded warrants issued">
9,120,000</span>
pre-funded warrants issued under the registered direct offering were exercised. The remaining<span id="xdx_909_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_c20260111__20260113_znS3Grajme2c" title="pre-funded warrants outstanding shares">
650,000</span>
pre-funded warrants outstanding have no expiration date.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Reverse Share Split</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On August 15, 2024, the Company effected a reverse
stock split of its ordinary shares at a ratio of 1-for-20. The reverse stock split decreased the number of ordinary shares outstanding
as of September 30, 2023, from 17,808,225 to 890,412. All share and per share information included in the consolidated financial statements
and in the Notes to the consolidated financial statements have been retroactively adjusted to reflect the impact of the reverse stock
split unless otherwise noted. The number of ordinary shares authorized remained at an unlimited number of common shares without par value.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Any fractional shares resulting from the reverse stock
split were rounded up to the nearest whole post-split ordinary share. As a result of this round up provision, the Company issued an additional
<span id="xdx_907_ecustom--AdditionalSharesIssued_iI_c20250930_zm6jUddGOn86" title="Additional shares issued">52,254</span>
shares.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Series A Warrants and Pre-Funded Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On September 29, 2023, we entered into a securities purchase agreement (the
“2023 Purchase Agreement”) with an institutional and accredited investor in connection with a registered direct offering (the
“2023 Registered Direct Offering”) and a concurrent private placement (the “2023 Private Placement,” and together
with the Registered Direct Offering, the “2023 Offerings”). The 2023 Offerings closed on October 3, 2023.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Pursuant to the 2023 Purchase Agreement, in the 2023 Registered Direct Offering,
the Company sold (i) <span id="xdx_906_ecustom--NumberOfSharesSold_c20220401__20230930_zlx1w6YbxBBc" title="Number of shares sold">98,500</span>
shares of the Company’s ordinary shares at a purchase price of $38.00 per share and (ii) pre-funded warrants to purchase up to 59,395
ordinary shares, at a purchase price of $37.98 per pre-funded warrant. All pre-funded warrants, which were exercisable for one ordinary
share at an exercise price of $0.02 per share, were exercised in full on May 29, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In the 2023 Private Placement, we issued to such institutional and accredited
investor unregistered Series A Warrants to purchase up to <span id="xdx_906_ecustom--WarrantsPurchase_c20230401__20230930_zcahS3lcc5q5" title="Warrants purchase">157,895</span>
ordinary shares. Each Series A Warrant was immediately exercisable for one private warrant share at an exercise price of $38.00 per share
but expired on April 3, 2025, 18 months from the date of issuance.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Series A Warrants and the pre-funded warrants are classified as a component
of equity because they are freestanding financial instruments that are legally detachable and separately exercisable from the ordinary
shares with which they were issued, are immediately exercisable, do not embody an obligation for the Company to repurchase its shares,
and permit the holders to receive a fixed number of ordinary shares upon exercise. In addition, the Series A Warrants and the pre-funded
warrants do not provide any guarantee of value or return.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On the October 3, 2023 issue date, the calculated fair value of the Series
A Warrants and the pre-funded warrants was $<span id="xdx_90E_ecustom--WarrantsPerShare_iI_pip0_c20231003__ifrs-full--ClassesOfShareCapitalAxis__custom--SeriesAWarrantsAndPreFundedWarrantsMember_zLmUN36Qaprd" title="Fair value of warrants">2.968</span>
million ($18.80 per such warrant). Because the fair value of the warrants accounted for as liabilities exceeded the net proceeds from
the 2023 Registered Direct Offering, the proceeds allocated to the ordinary shares, the pre-funded warrants and the Series A warrants
was zero. The Series A Warrants expired on April 3, 2025, 18 months from the date of issuance, and all pre-funded warrants were exercised
in full on May 9, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Series A Warrants</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The inputs associated with calculating the fair value are reflected below.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"></p>
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zJmEF76Kps05" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CAPITAL STOCK AND RESERVES (Details )">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BC_zyf6XnpCBDcc" style="display: none">Schedule of inputs associated with calculating
the fair value</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">October
3, 2023</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zw4EC71or03" title="Exercise price">38.00</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--SharePriceFairvalue_iI_pip0_c20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_ziV5CYcdG7K8" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_903_ecustom--OptionLifeShareOptions_dtY_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zXs0B3wo5NJ9" title="Expected life">1.50</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zL9lmSzNwlMb" title="Expected volatility">96.0</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zHOFaNy6c8ya" title="Risk free interest rate">5.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zQQ7PNDXngPa" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl2085">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
<p id="xdx_8A1_zre7Mydms1lg" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Nature and Purpose of Reserves</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Stock Option Reserve</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The stock option reserve reflects the reserve of compensation
expense recognized over the vesting period based upon the grant date fair value of the Company’s equity settled grants calculated
in accordance with IFRS 2, “Share-based Payment”. See Note 18, “Stock Option Reserve,” below for a further discussion.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
524390
2150000
3415780
5.73
3258466
5.73
34500000
3300000
32900000
160000
4062632
12.0
625000
100000
5230000
9770000
12700000
9120000
650000
52254
98500
157895
2.968
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock_zJmEF76Kps05" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CAPITAL STOCK AND RESERVES (Details )">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BC_zyf6XnpCBDcc" style="display: none">Schedule of inputs associated with calculating
the fair value</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">October
3, 2023</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold">Exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--ExercisePriceFairValue_iI_pip0_c20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zw4EC71or03" title="Exercise price">38.00</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Share price</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_906_ecustom--SharePriceFairvalue_iI_pip0_c20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_ziV5CYcdG7K8" title="Share price">39.40</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected life (years)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_903_ecustom--OptionLifeShareOptions_dtY_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zXs0B3wo5NJ9" title="Expected life">1.50</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Expected volatility</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zL9lmSzNwlMb" title="Expected volatility">96.0</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Risk-free interest rate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zHOFaNy6c8ya" title="Risk free interest rate">5.32</span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Dividend yield</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20241001__20241003__ifrs-full--ClassesOfShareCapitalAxis__custom--PlacementAgentWarrantsMember_zQQ7PNDXngPa" title="Expected dividend"><span style="-sec-ix-hidden: xdx2ixbrl2085">-</span></span></td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
</table>
38.00
39.40
P1Y6M
0.960
0.0532
<p id="xdx_80F_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_z0sTtvsAGwEl" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
18. <span id="xdx_82B_zJ120GyPr3xe">STOCK OPTION RESERVE</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The share option reserve reflects the reserve of compensation expense recognized
over the vesting period based upon the grant date fair value of the Company’s equity settled grants calculated in accordance with
IFRS 2, “<i>Share-based Payment</i>”.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Amended and Restated 2021 Equity Incentive Plan and Grants of Stock Options and Restricted
Stock Units</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The following table provides the activity for the Company’s
stock option reserve for the fiscal years ended March 31, 2026 and 2025 (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfTermsStockOptionReserveTableTextBlock_pn3n3_zQlgUwnMFFc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zg3911QQfmG5" style="display: none">Schedule of stock option
reserve</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Balance, beginning of year</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_984_ecustom--StockOptionReserve_iS_pn3n3_c20250401__20260331_zTttwvXdqSWk" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">23,530</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_988_ecustom--StockOptionReserve_iS_pn3n3_c20240401__20250331_zHIUt32fJSbd" style="width: 12%; font-size: 10pt; text-align: right">23,841</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Share-based compensation expense</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_980_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_c20250401__20260331_zD8TjPMADUpa" style="font-size: 10pt; font-weight: bold; text-align: right" title="Stock based compensation expense">1,745</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_c20240401__20250331_zRWWFpgQGmna" style="font-size: 10pt; text-align: right" title="Stock based compensation expense">321</td>
<td style="font-size: 10pt; text-align: left"><sup>(1)</sup></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Correction of prior period overstated share-based compensation
expense</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98D_ecustom--CorrectionOfPriorPeriodOverstatedSharebasedCompensationsExpense_pn3n3_c20250401__20260331_zCMB8KtkMoDb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Correction of prior period overstated share-based compensation expense"><span style="-sec-ix-hidden: xdx2ixbrl2100">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--CorrectionOfPriorPeriodOverstatedSharebasedCompensationsExpense_pn3n3_c20240401__20250331_zqXZzU3nC9h" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Correction of prior period overstated share-based compensation expense">(632</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)<sup>(2)</sup></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance, end of year</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_ecustom--StockOptionReserve_iE_pn3n3_c20250401__20260331_zQh7X8oL6xu5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">25,275</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td id="xdx_983_ecustom--StockOptionReserve_iE_pn3n3_c20240401__20250331_ztoJWxIq1csi" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Ending balance">23,530</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 14%; font-size: 10pt; text-align: center">(1)</td>
<td style="width: 86%; font-size: 10pt; text-align: left">Amount is net of $0.6 million reversal of share-based compensation expense for unvested
share options forfeited during the fiscal year ended.</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center">(2)</td>
<td style="font-size: 10pt; text-align: left">Amount represents the correction as of March 31, 2025 for the overstated share-based compensation
expenses in Fiscal 2022 and Fiscal 2024.</td></tr>
</table>
<p id="xdx_8A6_zHajdFlhghO" style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On August 15, 2024, the Company effected a reverse
stock split of its ordinary shares at a ratio of 1-for-20. All share and per share information have been retroactively adjusted to reflect
the impact of the reverse stock split unless otherwise noted. See Note 1 “Nature of Operations” and Note 17, “Capital
Stock and Reserves” for further discussion on the reverse stock split.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The 2021 Equity Incentive Plan (the “Equity Incentive
Plan”), as amended on January 19, 2022, allows for the grant of equity awards up to 248,043 or 15% of shares currently issued and
outstanding, 3,616,999as of March 31, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On March 7, 2025, the Board authorized the grant of
a total of <span id="xdx_90C_ecustom--AuthorizedGrantOptionPurchaseShares_iI_pip0_c20250307_zYUQYky0Uwoe" title=" Authorized grant option purchase shares">160,000</span>
options to purchase ordinary shares at a per share exercise price of $4.45, with a term of 10 years. Vesting will accelerate on a change
of control of the Company. The options had a per share fair value of $4.04 and vest as to one-quarter immediately and the balance as to
one-third on each March 7, 2026, 2027 and 2028. The grants were made to certain directors, officers and employees. The options were issued
under the Company’s 2021 Equity Incentive Plan.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">In Fiscal 2026, the Board of Directors authorized on March 11, 2026, the
grant of 1,930,396 share options to purchase ordinary shares at a per share rate ranging from $1.30 to $8.26. Once vested, the share options
are exercisable for a period ending 10 years after the date of grant. Vesting will accelerate on a change of control of the Company. The
options had a per share fair value of $0.40 and vest as to one-quarter immediately and the remaining balance as to one-third on each March
11, 2027, 2028, and 2029. The grants were made to certain directors, officers, and advisors. The options were issued as discretionary
options outside the 2021 Equity Incentive Plan, and not part of any regularly constituted compensation plan. These options were awarded
pursuant to contractor agreements and advisory agreements contingent on the Company raising at least $50 million in equity financing via
either private or public share offerings, which was achieved on January 14, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On March 11, 2026 the Board of Directors also authorized the grant of <span id="xdx_90B_ecustom--SharesIssuedGrantedRsu_iI_c20260311_z2gG3aMQcugk" title="Shares issued granted RSU">1,235,924</span>
Restricted Stock Units which vested immediately upon the grant date. The grants were made to certain directors, officers, and employees.
The Restricted Stock Units were issued as discretionary awards outside the 2021 Equity Incentive Plan, and not part of any regularly constituted
compensation plan. These options were awarded pursuant to contractor agreements contingent on the Company raising at least $50 million
in equity financing via either private or public share offerings, which was achieved on January 14, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On July 27, 2025 the board authorized the grant of <span id="xdx_907_ecustom--AuthorizedGrantOptionPurchaseShares_iI_c20250727_zRYJavRTRrzg" title=" Authorized grant option purchase shares">97,739</span>
share options under the terms of the Company’s 2021 Equity Incentive Plan to board members and employees. These options were fully
vested at the time of grant.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As of March 31, 2026, no shares were reserved for awards
previously granted or available for future awards under the Amended and Restated 2021 Equity Incentive Plan.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 21pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The changes in the number of stock options issued and outstanding
for the fiscal years ended March 31, 2026 and 2025 were as follows:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_pn3n3_zgeG60Y8aoWc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B5_zRjZbyHo3iW8" style="display: none"> Schedule of share options issued
and outstanding</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold">Balance, beginning of period</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_986_ecustom--NumberOfOutstandingShareOption_iS_pip0_c20250401__20260331_zj7VJGh2zJ32" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Beginning balance">225,117</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--NumberOfOutstandingShareOption_iS_pip0_c20240401__20250331_z65qTL5i5Q8k" style="width: 12%; font-size: 10pt; text-align: right" title="Beginning balance">90,281</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Granted</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98F_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentsArrangement_pip0_c20250401__20260331_zUxYnHSiwRqh" style="font-size: 10pt; font-weight: bold; text-align: right" title="Granted">2,028,135</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentsArrangement_pip0_c20240401__20250331_zg2B21mMxib6" style="font-size: 10pt; text-align: right" title="Granted">160,000</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Expired or forfeited</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_987_ecustom--NumberOfShareOptionsExpiredOrForfeitedInSharebasedPaymentsArrangement_pip0_c20250401__20260331_zidYIcIDQuZ7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Expired or forfeited">(6,745</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--NumberOfShareOptionsExpiredOrForfeitedInSharebasedPaymentsArrangement_pip0_c20240401__20250331_z585SocDALW5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Expired or forfeited">(25,164</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Balance, end of period</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98C_ecustom--NumberOfOutstandingShareOption_iE_pip0_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zyCIvbmNY4sh" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--NumberOfOutstandingShareOption_iE_pip0_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zlJ9nP6aePD6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Ending balance">225,117</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Exercisable, end of period</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_983_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentsArrangements_pip0_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zeqUc30cW8W5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Exercisable as at end">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentsArrangements_pip0_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zWaEvFNwkmLb" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Exercisable as at end">102,855</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Available for future awards</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_986_ecustom--NumberOfShareOptionsAvailableForFutureAwardsSharebasedPaymentsArrangement_pip0_c20250401__20260331_z3rVNZ5aGWHi" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Available for future awards"><span style="-sec-ix-hidden: xdx2ixbrl2139">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--NumberOfShareOptionsAvailableForFutureAwardsSharebasedPaymentsArrangement_pip0_c20240401__20250331_zv0t3DdU9vF" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Available for future awards">17,516</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AA_zm4MJb9ShjZ8" style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The table above does not include fully vested restricted
stock units (“RSUs”) granted to certain executives in January 2021 and January 2022. In January 2024, the Company issued<span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pip0_c20240131__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zb8BcihnZoZ6" title="Shares issued">
308</span>
shares for the exercise of <span id="xdx_908_ecustom--NumberOfSharesExercise_iI_pip0_c20240131__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zN0yyMBlMf8e" title="Shares issued">470</span>
RSUs net of 162 shares withheld to pay for an employee’s payroll taxes. In September 2024, the Company issued <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_pip0_c20250930__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_ziO9FWvsv2Le" title="Shares issued">882</span>
shares for the exercise of <span id="xdx_904_ecustom--NumberOfSharesExercise_iI_pip0_c20250930__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zHwswvtgSAoe" title="Shares issued">1,152</span>
RSUs net of <span id="xdx_904_ecustom--SharesRepurchasedIntoTreasuryEmployeePayrollTaxes_iI_pip0_c20250930__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zh1BHbPZ8Iaj" title="Shares repurchased into treasury employee payroll taxes">270</span>
shares withheld to pay for an employee’s payroll taxes. In December 2024, the Company issued <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_pip0_c20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_ztKMN6JLex9a" title="Shares issued">8,173</span>
shares for the exercise of <span id="xdx_90C_ecustom--NumberOfSharesExercise_iI_pip0_c20260331__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z86xq60VrTzl" title="Shares issued">11,905</span>
RSUs net of 3,732 shares withheld to pay for an employee’s payroll taxes. As of March 31, 2026, there were 1,241,334 RSUs granted
and outstanding, of which 4,550, 860, and 1,235,924 RSUs expire on January 13, 2031, January 19, 2032, and March 11, 2036, respectively.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The weighted-average estimated fair value of share
options granted during the years ended March 31, 2026 and 2025 was $0.40 and $4.04 per share, respectively, using the Black-Scholes option
pricing model with the following weighted-average assumptions:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfWeightedAverageAssumptionsTableTextBlock_zTv9z2f1KcE" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BE_zXqVQ5uzHeb5" style="display: none">Schedule of weighted-average estimated
fair value of share options</span></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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt">Grant Price</td>
<td style="width: 1%; 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"><span id="xdx_90D_ecustom--DescriptionOfGrantPriceShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zBwUR57N7nIi" title="Grant price">1.30</span></td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; 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"><span id="xdx_90F_ecustom--DescriptionOfGrantPriceShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zqgA2HDH1mYj" title="Grant price">4.45</span></td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Expected life (in years)</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_900_ecustom--OptionLifeShareOptionsGranted_dtY_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zIzdxsHkCVy4" title="Expected life">10</span></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_909_ecustom--OptionLifeShareOptionsGranted_dtY_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zRn0b9MkpPXf" title="Expected life">5.75</span></td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Risk-free interest rates</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_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zbm327X5L0R4" title="Risk free interest rate">3.68</span></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_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zhUY2lomD35l" title="Risk free interest rate">4.14</span></td>
<td style="font-size: 10pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">Volatility</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_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zpkwI2rP4Ecj" title="Expected volatility">115.0</span></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_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zGasLKz8m0E5" title="Expected volatility">135.8</span></td>
<td style="font-size: 10pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Dividend yield</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_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zvUjY2opY4nb"><span style="-sec-ix-hidden: xdx2ixbrl2174">—</span></span> </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_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zvfRB8UiCMCf"><span style="-sec-ix-hidden: xdx2ixbrl2175">—</span> </span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A0_z4sCcna5E4V8" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following is the weighted average exercise price and the remaining
contractual life for outstanding options as of March 31, 2026 and 2025:</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_z3jO5UVi58zc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 3)">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> <span id="xdx_8BA_zQerUm64wrF7" style="display: none">Schedule of weighted average exercise price and the remaining
contractual life</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Weighted average exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20250401__20260331_zaU7tofFXeW" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average exercise price">6.84</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20240401__20250331_zrFiK1dgikvb" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Weighted average exercise price">62.51</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Weighted average remaining contractual life (in years)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250401__20260331_zLKzMSH9P2O4" title="Weighted average remaining contractual life (in years)">9.9</span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240401__20250331_zFFZeaPhjGB3" title="Weighted average remaining contractual life (in years)">9.1</span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AE_znQ9iA2kaHl2" style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b> </b></p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Share options granted and outstanding at the
end of the year have the following expiration dates and exercise prices:</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfShareBasedCompensationStocksOptionsAndStockAppreciationRightsAwardActivityTableTextBlock_z7wkIYWaRz39" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8B1_zqijrz5Mknw7" style="display: none">Schedule of Share options granted and
outstanding</span></td>
<td style="font-size: 10pt"> </td>
<td id="xdx_488_ecustom--ExpirationDate_zKINvOlmRmS2" style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_48C_ecustom--ExercisePrice_pip0_zC1MEnqFF5Z7" 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 id="xdx_482_ecustom--ShareOptions_zPB6RVYkEeRl" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Share Options as of</td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Grant Date</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Expiration Date</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Exercise Price $</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td></tr>
<tr id="xdx_41F_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--January132021Member_z23nODcb10eh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 25%; font-size: 10pt; text-align: left">January 13, 2021</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 24%; font-size: 10pt; text-align: center">January
13, 2031</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 22%; font-size: 10pt; text-align: right">355.00</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 22%; font-size: 10pt; text-align: right">21,400</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--January192022Member_z0QzW6haKfGf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">January 19, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">January
19, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">204.40</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">12,475</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_419_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--February152022Member_zQ4F2fGDGb19" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">February 15, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">February
15, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">171.80</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 style="-sec-ix-hidden: xdx2ixbrl2196">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_412_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--June82022Member_zu6xZSM5Ptlf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">June 8, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">June
8, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">220.00</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 style="-sec-ix-hidden: xdx2ixbrl2199">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41D_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--July272022Member_zVcBTLbtjKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">July 27, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">July
27, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">201.20</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 style="-sec-ix-hidden: xdx2ixbrl2202">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41E_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March302023Member_ztOORJsba2E9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">March 30, 2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">March
30, 2033</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">58.40</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">24,497</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41B_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March72025Member_zsxlz6Wud1k9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">March 7, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">March
7, 2035</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">4.45</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">160,000</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41C_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--July272026Member_zZNh6A3YOVMb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">July 27, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">July
27, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">5.73</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">97,739</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March112026Member_zc8GVRMsAJa6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">March 11, 2026</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="font-size: 10pt; text-align: center; padding-bottom: 1pt">March
11, 2036</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right">1.30</td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,930,396</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20240401__20250331_zEdYJu7BN6y6" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Total</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: right"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: center; color: Red"></p>
<p id="xdx_8A8_zisDzzJYdgMb" style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The vested options can be exercised at any
time in accordance with the applicable option agreement. The exercise price was greater than the market price for all options outstanding
as of March 31, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company recorded approximately $<span id="xdx_904_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_dm_c20250401__20260331_zMaeFDpBLSoj" title="Share based compensation expense">2.3</span>
million of share-based compensation expense in the year ended March 31, 2026. During Fiscal 2025, the Company recorded approximately $<span id="xdx_907_ecustom--SharebasedCompensationExpense_pn5n6_c20250401__20260331__ifrs-full--MeasurementAxis__custom--VestedStockOptionMember_zTYsBG74UNJe" title="Share based compensation expense">0.3</span>
million of share-based compensation, which reflects an additional $<span id="xdx_90C_ecustom--ReversalOfSharebasedCompensation_pn3n3_dm_c20250401__20260331_zye4ucMdcJF3" title="Reversal of share-based compensation">0.3</span>
million in share-based compensation expense for the accelerated vesting of certain employee share options offset by $<span id="xdx_90D_ecustom--ShareBasedCompensationExpenseUnvestedShareOptions_pn3n3_dm_c20250401__20260331_zqJPuDgWjKbh" title="Share based compensation expense unvested share options">0.6</span>
million reversal of share-based compensation for unvested share options forfeited during the year. The Company recorded approximately
$<span id="xdx_90E_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_pn3n3_dm_c20230401__20240331_zQG8kckinny9" title="Share based compensation expense">2.6
</span>million of share-based compensation expense in the year ended March 31, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--ScheduleOfTermsStockOptionReserveTableTextBlock_pn3n3_zQlgUwnMFFc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B6_zg3911QQfmG5" style="display: none">Schedule of stock option
reserve</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; text-align: left">Balance, beginning of year</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_984_ecustom--StockOptionReserve_iS_pn3n3_c20250401__20260331_zTttwvXdqSWk" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right">23,530</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_988_ecustom--StockOptionReserve_iS_pn3n3_c20240401__20250331_zHIUt32fJSbd" style="width: 12%; font-size: 10pt; text-align: right">23,841</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Share-based compensation expense</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_980_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_c20250401__20260331_zD8TjPMADUpa" style="font-size: 10pt; font-weight: bold; text-align: right" title="Stock based compensation expense">1,745</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--AdjustmentsForSharebasedPayments_pn3n3_c20240401__20250331_zRWWFpgQGmna" style="font-size: 10pt; text-align: right" title="Stock based compensation expense">321</td>
<td style="font-size: 10pt; text-align: left"><sup>(1)</sup></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Correction of prior period overstated share-based compensation
expense</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98D_ecustom--CorrectionOfPriorPeriodOverstatedSharebasedCompensationsExpense_pn3n3_c20250401__20260331_zCMB8KtkMoDb" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Correction of prior period overstated share-based compensation expense"><span style="-sec-ix-hidden: xdx2ixbrl2100">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--CorrectionOfPriorPeriodOverstatedSharebasedCompensationsExpense_pn3n3_c20240401__20250331_zqXZzU3nC9h" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Correction of prior period overstated share-based compensation expense">(632</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)<sup>(2)</sup></td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Balance, end of year</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_988_ecustom--StockOptionReserve_iE_pn3n3_c20250401__20260331_zQh7X8oL6xu5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">25,275</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td id="xdx_983_ecustom--StockOptionReserve_iE_pn3n3_c20240401__20250331_ztoJWxIq1csi" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Ending balance">23,530</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="width: 14%; font-size: 10pt; text-align: center">(1)</td>
<td style="width: 86%; font-size: 10pt; text-align: left">Amount is net of $0.6 million reversal of share-based compensation expense for unvested
share options forfeited during the fiscal year ended.</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center">(2)</td>
<td style="font-size: 10pt; text-align: left">Amount represents the correction as of March 31, 2025 for the overstated share-based compensation
expenses in Fiscal 2022 and Fiscal 2024.</td></tr>
</table>
23530000
23841000
1745000
321000
-632000
25275000
23530000
160000
1235924
97739
<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_pn3n3_zgeG60Y8aoWc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B5_zRjZbyHo3iW8" style="display: none"> Schedule of share options issued
and outstanding</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold">Balance, beginning of period</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_986_ecustom--NumberOfOutstandingShareOption_iS_pip0_c20250401__20260331_zj7VJGh2zJ32" style="width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Beginning balance">225,117</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--NumberOfOutstandingShareOption_iS_pip0_c20240401__20250331_z65qTL5i5Q8k" style="width: 12%; font-size: 10pt; text-align: right" title="Beginning balance">90,281</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold">Granted</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98F_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentsArrangement_pip0_c20250401__20260331_zUxYnHSiwRqh" style="font-size: 10pt; font-weight: bold; text-align: right" title="Granted">2,028,135</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--NumberOfShareOptionsGrantedInSharebasedPaymentsArrangement_pip0_c20240401__20250331_zg2B21mMxib6" style="font-size: 10pt; text-align: right" title="Granted">160,000</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Expired or forfeited</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_987_ecustom--NumberOfShareOptionsExpiredOrForfeitedInSharebasedPaymentsArrangement_pip0_c20250401__20260331_zidYIcIDQuZ7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Expired or forfeited">(6,745</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--NumberOfShareOptionsExpiredOrForfeitedInSharebasedPaymentsArrangement_pip0_c20240401__20250331_z585SocDALW5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Expired or forfeited">(25,164</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Balance, end of period</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98C_ecustom--NumberOfOutstandingShareOption_iE_pip0_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zyCIvbmNY4sh" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Ending balance">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--NumberOfOutstandingShareOption_iE_pip0_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zlJ9nP6aePD6" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Ending balance">225,117</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Exercisable, end of period</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_983_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentsArrangements_pip0_c20250401__20260331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zeqUc30cW8W5" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Exercisable as at end">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--NumberOfShareOptionsExercisableInSharebasedPaymentsArrangements_pip0_c20240401__20250331__ifrs-full--DefinedBenefitPlansAxis__custom--PBI2021EquityIncentivePlanMember_zWaEvFNwkmLb" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Exercisable as at end">102,855</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Available for future awards</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_986_ecustom--NumberOfShareOptionsAvailableForFutureAwardsSharebasedPaymentsArrangement_pip0_c20250401__20260331_z3rVNZ5aGWHi" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Available for future awards"><span style="-sec-ix-hidden: xdx2ixbrl2139">—</span> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--NumberOfShareOptionsAvailableForFutureAwardsSharebasedPaymentsArrangement_pip0_c20240401__20250331_zv0t3DdU9vF" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Available for future awards">17,516</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
225117
90281
2028135
160000
-6745
-25164
2246507
225117
2246507
102855
17516
308
470
882
1152
270
8173
11905
<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfWeightedAverageAssumptionsTableTextBlock_zTv9z2f1KcE" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 2)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BE_zXqVQ5uzHeb5" style="display: none">Schedule of weighted-average estimated
fair value of share options</span></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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt">Grant Price</td>
<td style="width: 1%; 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"><span id="xdx_90D_ecustom--DescriptionOfGrantPriceShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zBwUR57N7nIi" title="Grant price">1.30</span></td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; 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"><span id="xdx_90F_ecustom--DescriptionOfGrantPriceShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zqgA2HDH1mYj" title="Grant price">4.45</span></td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Expected life (in years)</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_900_ecustom--OptionLifeShareOptionsGranted_dtY_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zIzdxsHkCVy4" title="Expected life">10</span></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_909_ecustom--OptionLifeShareOptionsGranted_dtY_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zRn0b9MkpPXf" title="Expected life">5.75</span></td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Risk-free interest rates</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_909_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zbm327X5L0R4" title="Risk free interest rate">3.68</span></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_908_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zhUY2lomD35l" title="Risk free interest rate">4.14</span></td>
<td style="font-size: 10pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt">Volatility</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_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zpkwI2rP4Ecj" title="Expected volatility">115.0</span></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_907_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zGasLKz8m0E5" title="Expected volatility">135.8</span></td>
<td style="font-size: 10pt; text-align: left">%</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Dividend yield</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_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20250401__20260331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zvUjY2opY4nb"><span style="-sec-ix-hidden: xdx2ixbrl2174">—</span></span> </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_903_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pip0_dp_c20240401__20250331__ifrs-full--MeasurementAxis__custom--StockOptionGrantedMember_zvfRB8UiCMCf"><span style="-sec-ix-hidden: xdx2ixbrl2175">—</span> </span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
0.0130
0.0445
P10Y
P5Y9M
0.0368
0.0414
1.150
1.358
<table cellpadding="0" cellspacing="0" id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory_z3jO5UVi58zc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 3)">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> <span id="xdx_8BA_zQerUm64wrF7" style="display: none">Schedule of weighted average exercise price and the remaining
contractual life</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">As of March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 70%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Weighted average exercise price</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20250401__20260331_zaU7tofFXeW" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Weighted average exercise price">6.84</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_c20240401__20250331_zrFiK1dgikvb" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Weighted average exercise price">62.51</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Weighted average remaining contractual life (in years)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20250401__20260331_zLKzMSH9P2O4" title="Weighted average remaining contractual life (in years)">9.9</span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20240401__20250331_zFFZeaPhjGB3" title="Weighted average remaining contractual life (in years)">9.1</span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
6.84
62.51
P9Y10M24D
P9Y1M6D
<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfShareBasedCompensationStocksOptionsAndStockAppreciationRightsAwardActivityTableTextBlock_z7wkIYWaRz39" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCK OPTION RESERVE (Details 4)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8B1_zqijrz5Mknw7" style="display: none">Schedule of Share options granted and
outstanding</span></td>
<td style="font-size: 10pt"> </td>
<td id="xdx_488_ecustom--ExpirationDate_zKINvOlmRmS2" style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_48C_ecustom--ExercisePrice_pip0_zC1MEnqFF5Z7" 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 id="xdx_482_ecustom--ShareOptions_zPB6RVYkEeRl" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center">Share Options as of</td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Grant Date</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Expiration Date</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Exercise Price $</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31, 2026</td></tr>
<tr id="xdx_41F_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--January132021Member_z23nODcb10eh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 25%; font-size: 10pt; text-align: left">January 13, 2021</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 24%; font-size: 10pt; text-align: center">January
13, 2031</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 22%; font-size: 10pt; text-align: right">355.00</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 22%; font-size: 10pt; text-align: right">21,400</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--January192022Member_z0QzW6haKfGf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">January 19, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">January
19, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">204.40</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">12,475</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_419_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--February152022Member_zQ4F2fGDGb19" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">February 15, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">February
15, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">171.80</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 style="-sec-ix-hidden: xdx2ixbrl2196">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_412_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--June82022Member_zu6xZSM5Ptlf" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">June 8, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">June
8, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">220.00</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 style="-sec-ix-hidden: xdx2ixbrl2199">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41D_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--July272022Member_zVcBTLbtjKcj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">July 27, 2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">July
27, 2032</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">201.20</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 style="-sec-ix-hidden: xdx2ixbrl2202">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41E_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March302023Member_ztOORJsba2E9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">March 30, 2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">March
30, 2033</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">58.40</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">24,497</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41B_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March72025Member_zsxlz6Wud1k9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">March 7, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">March
7, 2035</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">4.45</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">160,000</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41C_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--July272026Member_zZNh6A3YOVMb" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">July 27, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center">July
27, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">5.73</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">97,739</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--InterestRateBenchmarksAxis__custom--March112026Member_zc8GVRMsAJa6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">March 11, 2026</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="font-size: 10pt; text-align: center; padding-bottom: 1pt">March
11, 2036</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: right">1.30</td>
<td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,930,396</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20240401__20250331_zEdYJu7BN6y6" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Total</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: right"> </td>
<td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: center; color: Red"></p>
January
13, 2031
355.00
21400000
January
19, 2032
204.40
12475000
February
15, 2032
171.80
June
8, 2032
220.00
July
27, 2032
201.20
March
30, 2033
58.40
24497000
March
7, 2035
4.45
160000000
July
27, 2025
5.73
97739000
March
11, 2036
1.30
1930396000
2246507000
2300000
300000
300000
600000
2600000
<p id="xdx_80B_eifrs-full--EarningsPerShareExplanatory_zpRwY5iYljT4" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 19. <span id="xdx_820_zDbbmKWLPfc5">LOSS
PER SHARE</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Basic earnings per share (“EPS”) is calculated
by dividing the net loss attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding
during the period.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Diluted EPS is calculated by dividing the net loss attributable to ordinary
equity holders of the Company by the weighted average number of ordinary shares outstanding during the period plus the weighted average
number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. Shares
issuable under pre-funded warrants are considered outstanding for this purpose.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The calculation of Basic and Diluted EPS reflects the
pre-funded warrants as outstanding shares.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following table reflects the loss and share data used in the
basic and diluted EPS calculations (in thousands, except per share amounts):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfEarningsPerShareTableTextBlock_zsS4CoeES4S4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left"><span id="xdx_8BA_zvvguM3k50j8" style="display: none">Schedule
of loss and share data used in the basic and diluted EPS calculations</span></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"> </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 style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; font-style: italic"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; font-style: italic">Numerator</td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss attributable to owners of the
Company</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20250401__20260331_zcRKw8gluL3i" title="Weighted average shares outstanding, Diluted">(38,627</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20240401__20250331_z2CcesYCo3yk" title="Weighted average shares outstanding, Diluted">(6,767</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">)</td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right"><span id="xdx_904_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20230401__20240331_zt94WqBLzg82" title="Weighted average shares outstanding, Diluted">(75,339</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left">Denominator</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"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Weighted average number of shares – Basic and Diluted</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90E_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20250401__20260331_zgFzVd15Ikal" title="Weighted average shares outstanding, Diluted">9,248</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span id="xdx_90A_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20240401__20250331_zRBOm79ICEl8" title="Weighted average shares outstanding, Diluted">1,183</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span id="xdx_90A_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20230401__20240331_z0WLRcgGgh2k" title="Weighted average shares outstanding, Diluted">968</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per share</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--LossPerShareBasic_pip0_c20250401__20260331_zmbXl2cSO4al" title="Loss per share, Basic"><span id="xdx_90E_ecustom--LossPerShareDiluted_pip0_c20250401__20260331_zZwh5dIZyVJ2" title="Loss per share, Diluted">(4.18</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--LossPerShareBasic_pip0_c20240401__20250331_zyMCfFL2LpE1" title="Loss per share, Basic"><span id="xdx_907_ecustom--LossPerShareDiluted_pip0_c20240401__20250331_zkOoovScaKYj" title="Loss per share, Diluted">(5.72</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--LossPerShareBasic_pip0_c20230401__20240331_zShoRiQyeKue" title="Loss per share, Basic"><span id="xdx_90C_ecustom--LossPerShareDiluted_pip0_c20230401__20240331_zRBuKRaCJxSg" title="Loss per share, Diluted">(77.83</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p id="xdx_8A1_zE1HceF0FEjf" style="margin: 0pt 0; font-size: 10pt; text-align: justify; color: Red"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The inclusion of the Company’s share purchase
warrants (other than pre-funded warrants, as described above), stock options and RSUs in the computation of diluted loss per share would
have an anti-dilutive effect on loss per share and are therefore excluded from the computation. Consequently, there is no difference between
basic loss per share and diluted loss per share for the fiscal years ended March 31, 2026, 2025, and 2024. The following table reflects
the Company’s outstanding securities by year that would have an anti-dilutive effect on loss per share and, accordingly, were excluded
from the calculation.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfAntiDilutiveEffectTableTextBlock_zJv9JThhJnb3" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B2_z71f9aNcXd96" style="display: none">Schedule of anti-dilutive
effect on loss per share</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrants</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_982_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_zXFaxJRIrlg5" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,531,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_ztitv7YcRfn3" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_zmL6DkL2CZV" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Share options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98C_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_zPkX8p87qSch" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_zHgwbhDxhbOj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">225,117</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_za9b0O0g2D32" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">90,281</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Restricted stock units</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_z2Qo9CmrTeW6" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,241,334</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_zxskHsRj6qbd" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">5,410</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_zp4ohqFmVDm8" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">18,467</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8AD_zeDx4wONh7Yj" style="margin: 0pt 0; font-size: 10pt; color: Red"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--ScheduleOfEarningsPerShareTableTextBlock_zsS4CoeES4S4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left"><span id="xdx_8BA_zvvguM3k50j8" style="display: none">Schedule
of loss and share data used in the basic and diluted EPS calculations</span></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"> </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 style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Years Ended March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; font-style: italic"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; font-style: italic">Numerator</td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="font-size: 10pt"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss attributable to owners of the
Company</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90D_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20250401__20260331_zcRKw8gluL3i" title="Weighted average shares outstanding, Diluted">(38,627</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20240401__20250331_z2CcesYCo3yk" title="Weighted average shares outstanding, Diluted">(6,767</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">)</td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right"><span id="xdx_904_ecustom--WeightedAverageSharesOutstandingDiluted_pn3n3_c20230401__20240331_zt94WqBLzg82" title="Weighted average shares outstanding, Diluted">(75,339</span></td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; font-style: italic; text-align: left">Denominator</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"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt">Weighted average number of shares – Basic and Diluted</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_90E_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20250401__20260331_zgFzVd15Ikal" title="Weighted average shares outstanding, Diluted">9,248</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span id="xdx_90A_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20240401__20250331_zRBOm79ICEl8" title="Weighted average shares outstanding, Diluted">1,183</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span id="xdx_90A_eifrs-full--AdjustedWeightedAverageShares_pn3n3_c20230401__20240331_z0WLRcgGgh2k" title="Weighted average shares outstanding, Diluted">968</span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Basic and diluted loss per share</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right"><span id="xdx_902_ecustom--LossPerShareBasic_pip0_c20250401__20260331_zmbXl2cSO4al" title="Loss per share, Basic"><span id="xdx_90E_ecustom--LossPerShareDiluted_pip0_c20250401__20260331_zZwh5dIZyVJ2" title="Loss per share, Diluted">(4.18</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90F_ecustom--LossPerShareBasic_pip0_c20240401__20250331_zyMCfFL2LpE1" title="Loss per share, Basic"><span id="xdx_907_ecustom--LossPerShareDiluted_pip0_c20240401__20250331_zkOoovScaKYj" title="Loss per share, Diluted">(5.72</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right"><span id="xdx_90B_ecustom--LossPerShareBasic_pip0_c20230401__20240331_zShoRiQyeKue" title="Loss per share, Basic"><span id="xdx_90C_ecustom--LossPerShareDiluted_pip0_c20230401__20240331_zRBuKRaCJxSg" title="Loss per share, Diluted">(77.83</span></span></td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
-38627000
-6767000
-75339000
9248000
1183000
968000
-4.18
-4.18
-5.72
-5.72
-77.83
-77.83
<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfAntiDilutiveEffectTableTextBlock_zJv9JThhJnb3" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - LOSS PER SHARE (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8B2_z71f9aNcXd96" style="display: none">Schedule of anti-dilutive
effect on loss per share</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 55%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Warrants</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_982_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_zXFaxJRIrlg5" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,531,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_ztitv7YcRfn3" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--WarrantsMember_zmL6DkL2CZV" style="border-bottom: Black 2.5pt double; width: 12%; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">481,581</td>
<td style="border-bottom: Black 2.5pt double; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Share options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98C_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_zPkX8p87qSch" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">2,246,507</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_zHgwbhDxhbOj" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">225,117</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StockOptionsMember_za9b0O0g2D32" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">90,281</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Restricted stock units</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_98A_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_z2Qo9CmrTeW6" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Anti-dilutive effect on loss per share">1,241,334</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_zxskHsRj6qbd" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">5,410</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--AntidilutiveEffectOnLossPerShare_iI_pip0_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RestrictedStockUnitsMember_zp4ohqFmVDm8" style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right" title="Anti-dilutive effect on loss per share">18,467</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td></tr>
</table>
1531581
481581
481581
2246507
225117
90281
1241334
5410
18467
<p id="xdx_80B_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zZ9WIfMXZg8c" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
20. <span id="xdx_827_zLVV0F4PNx7j">COMMITMENTS AND CONTINGENT LIABILITIES</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>iOx – Parexel Master Services Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Effective March 15, 2022, iOx, a wholly-owned subsidiary
of the Company, entered into a Master Services Agreement (the “MSA”) with Parexel under which Parexel agreed to act as a clinical
service provider (“CRO”) pursuant to a work order (“Work Order”) effective June 1, 2022. Under such Work Order,
Parexel planned to operate a Phase 2 trial of IMM60 and pembrolizumab in advanced melanoma and non-small lung cancer. The MSA provided
for a five-year term, and the Work Order provided for a term to end upon the completion of the services required. The budget provided
for service fees and pass-through expenses and clinical sites totaling $<span id="xdx_903_ecustom--ServiceFees_iI_pn3n3_dm_c20220315__ifrs-full--CounterpartiesAxis__custom--CROMember_zUwMMp0oBXU6" title="service fees">11.5</span>
million. During the year ended March 31, 2023 (“Fiscal 2023”), the Company executed two change orders resulting in a $<span id="xdx_90B_ecustom--BudgetCosts_pn3n3_dm_c20220401__20230331_zj1yncGY4Ava" title="Budget costs">0.6</span>
million increase in the overall estimated budgeted costs. As a result of the Company’s decision to discontinue the development with
respect to this program, on December 20, 2023, the Company provided Parexel notice of termination of the contract, with a planned termination
date of April 18, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As the ongoing CRO services were wound down, the Company
noticed that expenses incurred under the CRO agreement were higher than originally budgeted. Parexel agreed to refund the Company $<span id="xdx_90B_ecustom--GrossProceeds_pn3n3_dm_c20240901__20240930__ifrs-full--CounterpartiesAxis__custom--CROAgreementMember_ziyWSMhmr6qj" title="Gross proceeds">0.552</span>
million and release the liability for amounts invoiced and unbilled services totaling $<span id="xdx_901_ecustom--UnbilledServices_pn3n3_dm_c20240901__20240930__ifrs-full--CounterpartiesAxis__custom--CROAgreementMember_zBD2mmbKfgR3" title="Unbilled services">1.486
</span>million, and the Company forfeited advanced payments of $<span id="xdx_90A_ecustom--ForfeitedAdvancedPayments_pn3n3_dm_c20240901__20240930__ifrs-full--CounterpartiesAxis__custom--CROAgreementMember_ziugDIR1fpp" title="Forfeited advanced payments">1.091</span>
million. As a result, the Company recognized a net gain of $<span id="xdx_903_ecustom--NetGain_pn3n3_dm_c20240901__20240930__ifrs-full--CounterpartiesAxis__custom--CROAgreementMember_zvGcqNBmp0Fb" title="Net gain">0.946</span>
million as of September 30, 2024. The Company received the refund from Parexel on October 3, 2024. As of March 31, 2024, the Company reflected
$<span id="xdx_908_eifrs-full--AdjustmentsForIncreaseDecreaseInTradeAccountPayable_pn3n3_dm_c20230401__20240331__ifrs-full--CounterpartiesAxis__custom--CROMember_zotmX1mpiIuj" title="Accounts payable and accrued liabilitie">1.414</span>
million of payables to Parexel in accounts payable and accrued liabilities and $<span id="xdx_903_ecustom--PrepaidExpensesAndOtherReceivables_pn3n3_dm_c20230401__20240331__ifrs-full--CounterpartiesAxis__custom--CROMember_zbLOmLQIMeTf" title="prepaid expenses and other receivables">1.277</span>
million in prepaid expenses and other receivables in the consolidated statement of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Buzz HPC GPU Lease</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On February 6, 2026 he Company entered into a GPU infrastructure services
agreement with Buzz Performance Cloud Inc. pursuant to which the Company secured rights to access 504 NVIDIA B200 GPUs for a 24-month
term. The arrangement contemplates aggregate contractual payments of approximately $<span id="xdx_901_ecustom--ContractualPayments_iI_pn3n3_dm_c20260206_zDTtexGSiN8i" title="Contractual payments">29.6</span>
million over the contract term and requires a security deposit of $<span id="xdx_901_ecustom--SecurityDeposits_iI_pn3n3_dm_c20260206_zTPpUh86TuFg" title="Security deposit">2.6</span>
million, which was paid on February 13, 2026. As of March 31, 2026, no liability was yet recorded as the services did not commence until
early June.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>atNorth Colocation Lease Payments</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On December 11, 2025 the Company signed an enterprise colocation service
agreement (the “Colo Agreement”) with atNorth AB (“atNorth”) to deploy the Company’s GPU hardware to atNorth’s
data center located in Kista, Sweden. The Colo Agreement consists of two data halls with a Phase I deployment of 1,213 kW of power and
a Phase II of 1,017 kW of power, with Phase II being structured as a Right of First Refusal (the “ROFR”). The agreement’s
commencement date was April 1, 2026, and extends for 60 months after which it automatically extends for successive 12 month periods unless
6 months’ notice is provided by either party. On April 10, 2026, the Company paid a 982,368 EUR deposit to secure Phase I of the
agreement. As of the date of the issuance of these consolidated financial statements, the ROFR for Phase II of the deployment has expired,
although atNorth is still being considered for a further deployment once ready. The monthly colocation fee for Phase I that has commenced
is 163,728 EUR plus variable electricity costs estimated at 0.126 EUR/kWh.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>GaMee Acquisition Token Buyback</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On March 19, 2026, the Company entered into a sale and purchase agreement
(the “SPA”) with Animoca Brands Limited (“Animoca Brands”) to acquire a 60% controlling equity interest in Ga
Mee Global Limited (“GaMee Global”), a company incorporated in Hong Kong and wholly owned subsidiary of Animoca Brands, and
certain digital tokens (the “GaMee Transaction”). GAMEE is a gaming and entertainment platform within Telegram's ecosystem
and provides the Company with additional distribution and customer acquisition opportunities within the decentralized AI space. The SPA
contains a post-closing item requiring the Company to, within ninety (90) days after close, acquire from the open market $2 million worth
of GMEE tokens. GMEE is the native utility token of the GaMee gaming platform and ecosystem. The GaMee Transaction closed on May 27, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Tarus – Fortrea Clinical Service Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On March 1, 2023, Tarus entered into a clinical service
agreement with Fortrea Inc. (formerly Labcorp Drug Development Inc.), a third-party CRO. The term of the agreement is through the earlier
of August 14, 2025 or the completion of provision of services and the payment of contractual obligations. The budgeted costs for the services
to be provided is approximately $12.1 million.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In March 2025, the Company resumed patient enrollment
into the final cohort arm of TT-10 (PORT-6) as part of the Phase 1a TT-10-101 (ADPORT-601) clinical trial, following a prior pause due
to funding constraints. This decision reflects the favorable safety and preliminary activity signals observed in earlier dose cohorts.
In April 2025, we announced confirmatory preclinical results in mesothelioma with our TT-4 (PORT-7) compound, supporting advancement of
this indication in its first-inhuman trial of TT-4 (PORT-7) which is expected to commence in the quarter ending March 31, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On May 31, 2026, Cyncado and ADDRI executed a definitive
Clinical Trial Research Agreement establishing the terms of the study. The trial is expected to enroll approximately 50 patients across
multiple clinical sites, will be led by A/Prof Steven Kao and Dr. Melvin Chin, and is intended to run in parallel with Cyncado's planned
U.S. mesothelioma activities. Under the agreement, Cyncado will supply TT-4 and provide limited support as part of an international mesothelioma
program. The trial remains subject to customary regulatory and ethics approvals and site activation before enrollment begins.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Nasdaq Notifications</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On December 10, 2024, the Company received written
notice (the “Notice”) from The Nasdaq Stock Market, LLC (“Nasdaq”) indicating that it was not in compliance with
the minimum shareholders’ equity requirement for continued listing on The Nasdaq Capital Market (the “Capital Market”)
as set forth in Nasdaq Listing Rule 5550(b)(1) (the “Shareholders’ Equity Requirement”), because the shareholders’
equity of $695,000 as of September 30, 2024, as reported in the Company’s Report on Form 6-K containing unaudited consolidated financial
statements for the three and six months ended September 30, 2024, filed with the United States Securities and Exchange Commission (the
“SEC”) on December 31, 2024, was below the required minimum of $2.5 million, and because as of the date of the Notice, the
Company did not meet either of the alternative continued listing standards for the Nasdaq Capital Market, relating to market value of
listed securities of at least $35 million or net income from continuing operations of at least $500,000 in the most recently completed
fiscal year or in two of the last three most recently completed fiscal years. The Company submitted a plan on January 24, 2025, to regain
compliance with the shareholders’ equity requirement or achieve compliance with an alternative continued listing standard for the
Capital Market (the “Compliance Plan”) and on February 11, 2025, the Company received notification from Nasdaq that Nasdaq
accepted the Compliance Plan and granted the Company an extension to regain compliance with the continued listing standards by June 9,
2025. In keeping with the Compliance Plan, on June 5, 2025, the Company increased its shareholders’ equity, and submitted documentation
to Nasdaq indicating compliance as of June 9, 2025, with the shareholders’ equity requirement. The Nasdaq Stock Market, LLC indicated
by letter dated June 24, 2025, that the Company has regained compliance with the continued listing standards of the Nasdaq Capital Market.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On March 2, 2026, the Company received a deficiency
letter from the Nasdaq Listing Qualifications Department (the “Staff”) notifying the Company that because the closing bid
price for the Company’s common stock was below $1.00 per share for the last 30 consecutive business days, the Company did not meet
the $1.00 per share minimum bid price requirement for continued inclusion on the Nasdaq Capital Market pursuant to Nasdaq Listing Rule
5550(a)(2) (the “Bid Price Rule”). The deficiency letter does not result in the immediate delisting of the Company’s
common stock from the Nasdaq Capital Market. In accordance with Nasdaq Listing Rule 5810(c)(3)(A), the Company has been provided an initial
period of 180 calendar days, or until August 31, 2026 (the “Compliance Period”), to regain compliance with the Bid Price Rule.
If, at any time during the Compliance Period, the closing bid price per share of the Company’s common stock is at least $1.00 for
a minimum of 10 consecutive business days, Nasdaq will provide written notification to the Company that it complies with the Bid Price
Rule, unless the Staff exercises its discretion to extend this 10 day period pursuant to Nasdaq Listing Rule 5810(c)(3)(H). The Nasdaq
letter also provides that in the event the Company does not regain compliance by August 31, 2026, the Company may be eligible for an additional
180 calendar day period to regain compliance. To qualify, the Company must meet the continued listing requirement for market value of
publicly held shares and all other initial listing standards of the Nasdaq Capital Market, with the exception of the bid price requirement.
Notwithstanding the terms set forth in the Nasdaq letter, there can be no assurance that the Company will be eligible for an additional
180 calendar day period to regain compliance. If the Company meets the applicable requirements, Nasdaq will inform the Company that it
has been granted an additional 180 calendar days. If, however, it appears to Nasdaq that the Company will not be able to cure the deficiency,
or if the Company is otherwise not eligible, Nasdaq could provide notice that the Company’s common stock will become subject to
delisting. In such event, Nasdaq rules would permit the Company to appeal the delisting determination to a Nasdaq Hearings Panel.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Ground Tunnel Consulting Services Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On July 15, 2025, Alpha Transform Holdings, a related
party of the Company, entered into a consulting service agreement with Ground Tunnel Capital LLC, a third-party advisory and marketing
consultant. This consulting service agreement was assigned to the Company on October 25, 2025. The effective date of the agreement occurred
upon the closing of the subsequent private placement of ordinary shares, which occurred on September 25, 2025, with contractual services
to be provided through July 15, 2028. $1.0 million was paid upon execution of the contract, with subsequent milestone payments of $0.25
million due on each October 15, 2025, January 15, 2026, April 15, 2026 and July 15, 2026. On April 15, 2026, the Company submitted its
third milestone payment in the amount of $0.25 million.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Treasury Management Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">At the closing of the Company’s financing on
September 25, 2025, the Company entered into a treasury management agreement (the “DWF TMA”) with DWF MaaS Limited (“DWF”),
pursuant to which the Company appointed DWF to manage $15.0 million that DWF contributed in the September 2025 financing and implement
the TON treasury strategy for the Company. Under the DWF TMA, DWF is entitled to retain 100% of all profits earned until the balance with
DWF reaches $150.0 million at which point the Company will earn a 3% yield on all DWF-managed TON holdings, and additionally 10% of any
profits from asset management will be shared with the Company. In consideration for the services to be provided, the Company issued 160,000
ordinary shares to DWF, which shares shall vest linearly over a period of three (3) years from the date of issue to DWF. The initial term
of the agreement is 3 years and will commence on the date that the aggregate transfers from the Company to DWF reach $150 million.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company has the right to terminate the agreement
with 90 days’ notice provided that a) the termination notice is submitted more than 18 months following commencement of the contract
term, and b) the Company publicly announces it will cease its strategy of holding TON as a treasury asset. Pursuant to the DWF AMA, DWF
is entitled to convert the Ordinary Shares it subscribed for in the September 2025 private placement into an equivalent value of TON from
the amount of TON held by DWF on behalf of the Company up to a maximum value of $15,000,000. DWF was granted the right to exercise this
conversion option at any time within twelve months from August 25, 2025.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The range of management and trading activities that
DWF is authorized to conduct under the DWF AMA is limited to market-making, buying and selling the TON tokens, and providing liquidity
on decentralized or centralized exchanges. DWF cannot use derivatives as part of their mandate. DWF is mandated to actively manage the
assets under management to provide market liquidity in TON trading pairs and generate a return. DWF is required to hold and secure the
assets using institutional-grade custody solutions, which may include qualified third-party custodians, centralized cryptocurrency exchanges,
multi-party computation (MPC) wallets, and other industry-standard security protocols designed to safeguard digital assets.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">In addition to the initial $15.0 million that DWF contributed
in the September 2025 financing, the Company is required to make additional transfers of a) $5 million 15 days after the close of the
September 2025 financing, and b) $55.0 million within 3 months of the September 2025 financing, with no less than $20.0 million to be
transferred each month. The Company also agrees to transfer 50% of any subsequent treasury fundraising to DWF for asset management until
the total assets under management total $225.0 million. Through December 30, 2025, there had been no additional transfers to DWF, and
DWF was managing only the $15.0 million of their own funds that they contributed as part of the September 2025 financing.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On December 30, 2025, the Company entered into that
certain Settlement Agreement and Release (the “Settlement Agreement”), by and between the Company and DWF MaaS Limited (“DWF”).
The Settlement Agreement resolves certain disputes over the rights and obligations related to that certain Treasury Management Agreement,
dated as of August 25, 2025 (the “Treasury Management Agreement”), by and between the Company and DWF, pursuant to which the
Company appointed DWF to manage and implement a portion of the Company’s TON treasury strategy. On September 25, 2025, DWF subscribed
for (i) 105,000 ordinary shares (the “Shares”) of the Company, no par value per share (the “Ordinary Shares”),
and (ii) pre-funded warrants to purchase up to 2,513,240 Ordinary Shares (the “Pre-Funded Warrants” and together with the
Shares, the “Repurchase Securities”), in exchange for consideration of USD1 $15,000,000, in each case pursuant to that certain
Securities Purchase Agreement, dated as of September 2, 2025, by and between the Company and certain investors party thereto (including
DWF). Also on September 25, 2025, pursuant to the terms of the Treasury Management Agreement, the Company and DWF entered into that certain
Ordinary Share Issuance Agreement (the “Restricted Share Agreement”), pursuant to which the Company issued 160,000 Ordinary
Shares (the “Restricted Shares”) to DWF, with such Restricted Shares vesting linearly over a three (3) year period from the
date of issuance. Pursuant to the Settlement Agreement, the Company agreed to: (i) purchase the Repurchase Securities from DWF for an
aggregate amount of USD1 $15,000,000 (or whatever amount remains in the digital wallet used to fund the initial deposit pursuant to the
Treasury Management Agreement); (ii) remove the vesting restrictions applicable to the Restricted Shares; and (iii) pay DWF USD $35,000.
As part of the Settlement Agreement, the Company and DWF each agreed to a mutual full release of claims. Further, the Treasury Management
Agreement and the Restricted Share Agreement were terminated and no longer enforceable.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Vertical Data Server Purchase Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On January 5, 2026, the Company signed an agreement
with Vertical Data Inc. to acquire 72 Dell XE9780-B300 Servers containing a total of 576 GPUs along with associated required networking
equipment, at a total cost of $<span id="xdx_907_ecustom--NetworkingEquipmentCost_iI_pn3n3_dm_c20260105_zCgH8B05Y3d5" title="Networking equipment cost">40.9</span>
million. On the same day a deposit of $<span id="xdx_90B_ecustom--Deposit_iI_pn3n3_dm_c20260105_zC8372JhHxyd" title="Deposit">2.0</span>
million was made, with additional deposits made in January and February 2026 of $6.0 million for a total of $8.6 million in deposits made
in order to hold the allocation of servers. The remaining cost of the acquisition will be funded via a GPU equipment financing lender.
The anticipated asset-backed loan will be non-recourse to the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
11500000
600000
552000
1486000
1091000.000
946000
1414000
1277000
29600000
2600000
40900000
2000000.0
<p id="xdx_80E_eifrs-full--DisclosureOfRelatedPartyExplanatory_zMNWtSsQYAeg" style="margin: 0pt 0; font-size: 10pt"><b>NOTE 21. <span id="xdx_82D_zH4lT6D4Duwf">RELATED
PARTY TRANSACTIONS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Private Placement Financing</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On January 29, 2025, the Company completed the sale of<span id="xdx_90C_ecustom--SaleOfStock_iI_c20250129_zniq1FZ66aA3" title="sale of stock">
524,390</span>
ordinary shares for aggregate proceeds of $<span id="xdx_901_ecustom--AggregateProceeds_iI_c20250129_z4e7wqaeITZe" title="aggregate proceeds">2,150,000</span>,
at a per share price of $4.10, the closing price of a share on Nasdaq on the date preceding the date of the securities purchase agreement.
The shares were sold to two former directors of the Company, Messrs. Gregory Bailey and James Mellon. The shares were sold in a private
placement transaction pursuant to Regulation S, and were issued as restricted stock. The proceeds are being used for general corporate
purposes and working capital.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>SalvaRx Acquisition</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Two of the Company’s former directors, Messrs.
Gregory Bailey and James Mellon, are also directors of SalvaRx Group plc, a company which owned approximately 2.2% of the Company’s
issued and outstanding ordinary shares as of March 31, 2025. As of March 31, 2026, SalvaRx Group plc owns no issued and outstanding shares
of the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Investments</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company has entered into related party transactions
and certain services agreements with certain of its shareholders. Key management personnel of the Company have also entered into related
party transactions with certain of its shareholders. Key management personnel are those people who have the authority and responsibility
for planning, directing and controlling the activities of the Company, including directors and senior management of the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following subsidiaries and associates are considered related
parties:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-indent: 0in">(a)
<b>iOx</b>. Upon execution of the iOx Share Exchange on July 18, 2022, the non-Alpha Compute director resigned from the iOx board leaving
two Alpha Compute insiders as directors. The management team of Alpha Compute comprises the management team of iOx.</p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-indent: 0in"> </p>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt; text-indent: 0in">(b)
<b>Saugatuck</b>. Saugatuck is 70% owned by the Company and is controlled by Alpha Compute.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0.5in; font-size: 10pt; text-indent: 0in">(c)
<b>Portage Development Services Inc</b>. PDS provides human resources and other services to each operating subsidiary of Alpha Compute
through shared services agreements.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Transactions between the parent company and its subsidiaries,
which are related parties, have been eliminated in consolidation and are not disclosed in this note.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Board Resignations and Appointments</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On April 25, 2024, Mark Simon resigned all of his positions
on the Board of Directors, and on April 26, 2024, Linda Kozick and Dr. Robert Glassman resigned all of their positions on the Board of
Directors. On April 30, 2024, Dr. Jean -Christophe Renondin and Dr. Justin Stebbing were elected to the Board. On August 3, 2025, Justin
Stebbing, and Jean-Christophe Renondin resigned from the Board of Directors and Brittany Kaiser was appointed to the Board. On September
25, 2025, Gregory Bailey and James Mellon resigned from the Board of Directors and Michael Terpin and Enzo Villani were appointed to the
Board. On December 19, 2025, Alexander Pickett resigned from the board of directors of the Company. On February 6, 2026 Steven Mintz resigned
from the board of directors and was replaced with F. Dan Siciliano.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 20.75pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Advisory Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On August 20, 2025, the Company entered into an independent
contractor agreement with Ralph Matthew McKibbin (the “McKibbin Agreement”), pursuant to which Mr. McKibbin will provide development
advisory services to the Company. Mr. McKibbin is entitled to an equity grant in options at a strike price equal to the fair market value
on the date of the grant of 0.25% of the issued and outstanding ordinary shares of the Company after giving effect to the number of issued
and outstanding ordinary shares of the Company as of immediately after the Closing. 50% of the options will vest immediately and the remaining
50% shall vest in equal installments over a 12-month period. Due to the relationship between Ms. Kaiser and Mr. McKibbin, the McKibbin
Agreement is a related party transaction for Ms. Kaiser.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Relationship with DecentraNet</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">DecentraNet is an early-stage venture investment fund and advisory firm.
They invest at the earliest stages (F&F, Pre-Seed, and Seed), and have advisory clients ranging from startups to multi-billion dollar
public companies. In Fiscal 2026 the Company paid DecentraNet a total of $<span id="xdx_903_ecustom--Decentranet_iI_pip0_c20260331_zgVeevC4nwF8" title="DecentraNet">55,000</span>
for advisory and fundraising services. Mr. McKibbin is the founder of DecentraNet and a related party to the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Retention Agreements and General Releases</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On July 22, 2024, the Company and Portage Development
Services, Inc. entered into a Retention Agreement and General Release (“Retention Agreement”) with each of Allan Shaw, the
Company’s former Chief Financial Officer (“Employee”) and Joseph Ciavarella, the Company’s former controller (“Consultant”).
Under the terms of each of the Retention Agreements, Employee’s current employment agreement and Consultant’s current consulting
agreement both terminated on July 22, 2024, except with respect to certain provisions. In return for continuing to provide services to
the Company and its affiliates and completing certain tasks as described in the respective Retention Agreements, the Company paid an aggregate
$0.2 million (the “Retention Amount”) to Employee and Consultant, in addition to their monthly pay through September 30, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company accrued the Retention Amount, as well as
the monthly pay totaling $0.2 million through September 30, 2024, in the consolidated financial statements for the three months ended
June 30, 2024, as the material terms of the Retention Agreements were known and agreed upon at June 30, 2024. In accordance with the terms
of the Retention Agreements, the Company paid in full the Retention Amount and issued 14,348 ordinary shares to the Employee and Consultant
in lieu of cash bonuses accrued in Fiscal 2023 totaling $0.1 million by September 30, 2024, the date on which the Employee’s employment
and the Consultant’s consulting relationship with the Company and its affiliates ended.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Relationship with Compedica</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As discussed in Note 10, the Company acquired an equity
interest in Compedica, a U.K.-based biotechnology company specializing in medical devices for support with complications from diabetes.
The investment was made in a stock-for-stock transaction whereby Compedica obtained a corresponding 27.4% interest in the Company, which
was subsequently diluted in connection with the private financing in September 2025. As of September 30, 2025, Compedica owned 11.9% of
the Company’s ordinary shares issued and outstanding. At the time of the Compedica investment, Jim Mellon was a director of both
Compedica and the Company and a greater than 5% owner of the Company.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">On February 6, 2026, the Company and Compedica agreed
to exchange their ownership interests in the counterparty with each other, with the 625,000 shares in the Company held by Compedica being
returned to the Company’s treasury and the investment being exited. As of March 31, 2026, the Company no longer has any affiliation
with Compedica, its employees, or directors, excepting the 625,000 Company shares to be returned, which was completed on May 21, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Asset Management Agreement</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">At the closing of the Company’s financing on
September 25, 2025, the Company entered into an Asset Management Agreement (the “Asset Management Agreement”) with Alpha Sigma
Capital, LLC (the “Asset Manager”). Pursuant to the Asset Management Agreement, the Asset Manager shall provide discretionary
investment management services with respect to, among other assets (including without limitation certain subsequently raised funds), certain
of the Company’s net proceeds from the Offering (the “Account Assets”) in accordance with the terms of the Asset Management
Agreement.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Under the Asset Management Agreement, the Company shall
pay the Asset Manager an asset-based fee equal to 1.0% per annum of the Account Assets. The Account Assets managed under the agreement
are held in the name of the Company and remain under Company control. The agreement term is one year, after which it renews automatically
and can be terminated by the Company with 90 days’ notice, provided that the Company has decided to end the TON digital asset treasury
strategy.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 22.5pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Asset Manager is mandated to invest the Account
Assets principally with a long-only strategy primarily in TON, including staking (and restaking) TON to improve returns. The Asset Manager
is not permitted to invest in any OTC derivatives, futures contracts, or option contracts that would require the Asset Manager to register
as a commodity pool operator or commodity trading advisor.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Mr. Enzo Villani, Chief Investment Officer of the Company,
is the Chief Executive Officer and Chief Investment Officer of the Asset Manager. Alpha Sigma Capital was also an investor in the Company’s
September 2025 financing.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Alpha Transform Holdings</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Alpha Transform Holdings ("ATH") is a related
party of the Company because it is majority-owned by Enzo Villani, CIO and Chairman, and Michael Terpin, board member. On July 15, 2025,
ATH entered into a consulting service agreement with Ground Tunnel Capital LLC, a third-party advisory and marketing consultant. This
consulting service agreement was assigned to the Company on October 25, 2025, after Company board approval on October 20, 2025. The effective
date of the agreement occurred upon the closing of the subsequent private placement of ordinary shares, which occurred on September 25,
2025, with contractual services to be provided through July 15, 2028. $1.0 million was paid upon execution of the contract, with subsequent
milestone payments of $0.25 million due on each October 15, 2025, January 15, 2026, April 15, 2026 and July 15, 2026. On April 15, 2026,
the Company submitted its third milestone payment in the amount of $0.25 million.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b><i>Blockchain Wire / Content Syndicate</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Content Syndicate (dba Blockchain Wire) is a press release distribution
service focused on news from blockchain and crypto companies and projects. Their global reach includes distribution to broadcast and online
media outlets, social media sites, trade publications, leading blogs, industry executives, influencers and investors. They offer multiple
distribution options, ease-of-use, broad partnership integrations and a dedicated client services team. In Fiscal 2026 we paid Content
Syndicate a total of $0.2 million for distribution and placement of press releases and media buys. Content Syndicate is a related party
by virtue of being owned by Enzo Villani and Michael Terpin.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Compensation Arrangements</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following table summarizes all compensation paid or payable by the Company
to its directors and senior management for the fiscal years ended March 31, 2026, 2025, and 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfCompensationPayableTableTextBlock_pn3n3_zHXd7Jnzfrck" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_zixr8vFgcR02" style="display: none">Schedule of compensation payable</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_494_20250401__20260331_zsRoltRPBld9" style="font-size: 10pt; text-align: right"> </td>
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<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49F_20240401__20250331_zsUMlGFMdxLi" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_492_20230401__20240331_z3f7odmy8b53" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold">Years ended March 31,</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr id="xdx_405_eifrs-full--ShorttermEmployeeBenefitsExpense_z3Z4JOrwThD3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 58%; font-size: 10pt; text-align: left">Short-term employee benefits (salary, bonus, etc.)</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">4,052</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">13,787</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">2,127</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_zgWTLhldnN2k" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Post-employment benefits</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_eifrs-full--OtherLongtermBenefits_z3xdmb0zVY02" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Other long-term benefits</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--TerminationBenefitsExpense_zafHHyIajBx2" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Termination benefits</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">152</td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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">49</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--SharebasedPaymentCompensation_zOi8VtKNS8R6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Share-based payment compensation</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,600</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">590</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_zCLlzQjclxc6" style="vertical-align: bottom; background-color: White">
<td style="color: White; font-size: 10pt"> Total</td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">5,804</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">1,968</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,176</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A6_ztqJSmixiNEk" style="margin: 0pt 0; font-size: 10pt; text-align: justify"> </p>
<p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Compensation Arrangements</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i> </i></b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following tables and accompanying notes set forth all compensation paid
or payable by the Company to its directors and senior management for the fiscal years ended March 31, 2026, 2025, and 2024. The share
information is adjusted to give effect to the 1-for-20 reverse share split completed on August 15, 2024.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Director Compensation</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><span style="font-size: 10pt"></span></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_88A_eifrs-full--DisclosureOfAuditorsRemunerationExplanatory_pn3n3_zsSJyhx1c6Hc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B3_zt4kH5O16nzc" style="display: none">Schedule of Compensation</span><b></b></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold">Name & Principal Position</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Year</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Fee and</p>
<p style="margin-top: 0; margin-bottom: 0">Salary<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(1)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Bonus</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Transaction</p>
<p style="margin-top: 0; margin-bottom: 0">Closing Bonus<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Securities Under</p>
<p style="margin-top: 0; margin-bottom: 0">Options Granted</p></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Shares
or Units<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(16)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Other<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Total
Compensation</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Michael Terpin</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 28%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 6%; font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNonqqAnuxL6" style="width: 6%; font-size: 10pt; text-align: right" title="Fee and salary">61,250</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zoGAzHJAW9ha" style="width: 6%; font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2365">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBJ5jtH5VJxi" style="width: 6%; font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2367">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zXUS9z2RFnKe" style="width: 6%; font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2369">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zo5x151YrI08" style="width: 6%; font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2371">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zeGeIqzBlHHa" style="width: 6%; font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2373">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzKAQnKIBVFl" style="width: 6%; font-size: 10pt; text-align: right" title="Total compensation">61,250</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">F. Daniel Siciliano</td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionExpense_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAxjPVuOqAd1" style="font-size: 10pt; text-align: right" title="Fee and salary">17,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionIncome_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z0Ds2tWNJgJf" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2379">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zViTOGYOjUTb" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2381">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3EDhTZQUYtk" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2383">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzKfKYHRU4df" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2385">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQAzgB6RPKmk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2387">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zxHSyyvchTo5" style="font-size: 10pt; text-align: right" title="Total compensation">17,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Gregory H. Bailey, M.D.<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(6)</sup></span></td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zKA2GK6DRIsb" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zclrmtQoP3W8" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3E62n2WJsch" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2395">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3Laoj6J7x6l" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2397">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zaQPMUPA12H9" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2399">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zDEwTQWqSVWl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2401">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zYYV6QOSnEii" style="font-size: 10pt; text-align: right" title="Total compensation">55,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zQW0F083ILE8" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzLkgMAohvck" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2407">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z9zPiAillZth" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcxjFC5oiD82" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2411">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdpe9o9DRVRe" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2413">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zJVTE3UPEleg" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z0EPcEey05sf" style="font-size: 10pt; text-align: right" title="Total compensation">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zafYIIQiMnc6" style="font-size: 10pt; text-align: right" title="Fee and salary">49,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjHLde5nX3Ka" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2421">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV8qA7QLXBM" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2423">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zq29hiLqruh1" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2425">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zidJETtEIj0l" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2427">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zOKkHDjgv5kg" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2429">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zr7iC3iWVabk" style="font-size: 10pt; text-align: right" title="Total compensation">49,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">James Mellon<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(6)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zkYEtExNX3L8" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTjiH2TcAZI7" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_znhHbc0cne87" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2437">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zawteqprpt8c" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2439">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zHczKE0v7c61" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2441">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCpjNRF2mW7" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2443">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z5rHhXnKidG6" style="font-size: 10pt; text-align: right" title="Total compensation">55,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zWig206U3G18" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zfu21gboJ1tk" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2449">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdxYO2zK8eqa" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2451">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zUcKJJa0bhBf" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2453">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjf6JrncjUyb" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2455">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqKSY5CqTFQe" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2457">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTy5cU7HFV8f" style="font-size: 10pt; text-align: right" title="Total compensation">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zw2QCK6ec9pi" style="font-size: 10pt; text-align: right" title="Fee and salary">35,242</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhtuMXozwUg2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2463">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBDeiB7FkJYf" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zM1t9ctOZH3i" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2467">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyAu82T1XFni" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2469">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zoebWFZWmLZj" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2471">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQlZs1WrdtE1" style="font-size: 10pt; text-align: right" title="Total compensation">35,242</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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>
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<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Steven Mintz<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zK96CTLr4KUh" style="font-size: 10pt; text-align: right" title="Fee and salary">77,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZ3OGprqhqdc" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zPEXV0JcrOGk" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2479">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zfvaAeHDuLK3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">54,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ztrvWOcSlcsb" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2483">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z4VfQDhLBvr4" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2485">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhjUsjqSYTi4" style="font-size: 10pt; text-align: right" title="Total compensation">157,296</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zESRkB16EQy" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zbyRiuRbTuIe" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2491">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2Vmxgqk48k8" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2493">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMg9yIgKCJBg" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">113,158</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zG3vzCuGNoxi" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2497">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z59r180DH0gd" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2499">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zmGKMJGieq5h" style="font-size: 10pt; text-align: right" title="Total compensation">143,158</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zVw44CDH5dJ7" style="font-size: 10pt; text-align: right" title="Fee and salary">45,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zwiyV4Epblrb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2505">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zObscOD9MX7h" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2507">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQYts612ziEc" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2509">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zKS6PeaJLfE6" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2511">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlQzVcEdoni3" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2513">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zGWAWnEfDsil" style="font-size: 10pt; text-align: right" title="Total compensation">45,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Jean-Christophe Renondin, M.D.<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(7)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_zlfHg9RK3Rq4" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCwBzTB6Tehc" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjoDgQ1BiKXi" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2521">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqK9q24YXjn5" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">54,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyUIr0qWbKhk" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2525">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zv9U42HQIach" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zT9pNoVuuFN2" style="font-size: 10pt; text-align: right" title="Total compensation">109,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_zPxvg4vmLqY2" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNNyYB3ivBO1" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2533">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEsWlDotiEAd" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMJYowivhzb1" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">96,992</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zin1LxHAWUNj" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2539">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zVtfsIEfAri6" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2541">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ziu28NvBoHPk" style="font-size: 10pt; text-align: right" title="Total compensation">126,992</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_z75HluNHcuTe" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2545">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zIHqOh38LsRb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2547">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zHmEUgDNtzBe" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCKmV9NTn7w5" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2551">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdFx3W0dfNC3" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2553">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zANYBart5atk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2555">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z9sT2Ix8V7l8" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2557">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Justin Stebbing, M.D. PhD<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(7)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_z2XVSuy8aLk9" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEqzzTFqvfXb" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zFDJzVGeF81e" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2563">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zIEBADLsTBd9" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">64,760</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlqOVuJSjh34" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2567">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zvtSbnsTGWWl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2569">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zedrsawnoOL4" style="font-size: 10pt; text-align: right" title="Total compensation">119,760</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_zf6HK6RHLWDh" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zA28749keNBk" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2575">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2RqB6D16r43" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2577">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyddtzDsyDzi" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">121,240</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zDN79Ubqn1" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2581">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zm2UjAPrRcrf" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2583">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNXemAyLNf1" style="font-size: 10pt; text-align: right" title="Total compensation">151,240</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_zykeYTyHgPE9" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2587">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zsWWmglVHGT4" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2589">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td id="xdx_98A_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zgB2nUeblEPa" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2591">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcQYHpDiclT3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2593">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqF6sXtREO3h" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2595">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ztFzI9yvPxfj" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2597">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQzOCViYiew7" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2599">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Linda Kozick<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zovruTySfId" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2601">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zkjeS6ybUqid" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2603">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWnki9hi25J8" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2605">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBOPWIdToL4e" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2607">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zxQqGNhqk2ul" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2609">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zFUoJqbH15Ze" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2611">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zgQvMyONcsPe" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2613">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zYn1MzZ5W86d" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2615">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCWtdzLwNGR2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2617">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zERocssYs7ia" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2619">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAHFQeeI0HD3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2621">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNVDfucmuhr6" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2623">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV0Wd7pQjWy6" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2625">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z7sbm2QsPH98" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2627">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zvdbgjx5V7W7" style="font-size: 10pt; text-align: right" title="Fee and salary">42,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcGa3Q6kgqsb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2631">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zPHe0cUYrxBg" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2633">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z1TiHjTnJaii" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2635">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZa3YuppNtv7" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2637">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zsZPQcnLKMsb" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2639">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zr9JH4Y9zCf5" style="font-size: 10pt; text-align: right" title="Total compensation">42,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; font-weight: 400; font-style: normal">Mark Simon<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></td>
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<td style="font-size: 10pt; text-align: right">2026</td>
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<td id="xdx_98C_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_z3o4vt2SH14h" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2643">-</span></td>
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<td id="xdx_981_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zy2icmNOfQ6c" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2645">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td id="xdx_980_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSWn5iEL3Pd6" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2647">-</span></td>
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<td id="xdx_98F_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zpWBlry94uwk" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2649">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAEfHnsSJ9T3" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2651">-</span></td>
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<td id="xdx_98E_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEKwVCuNjS2a" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2653">-</span></td>
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<td id="xdx_98F_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV6hacfGlro6" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2655">-</span></td>
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<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right">2025</td>
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<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_zPzxiVbd5jvj" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2657">-</span></td>
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<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWu738896MJd" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2659">-</span></td>
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<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zUSHpXd20fGl" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2661">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3g5SeQqJbF8" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2663">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td id="xdx_982_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAV11Afrww21" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2665">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_za0HrOXyFQX3" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2667">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWRzANTguJke" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2669">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td id="xdx_98F_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_z9ajTWyVlY6d" style="font-size: 10pt; text-align: right" title="Fee and salary">55,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2bSz4QeWlel" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2673">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z8cJcD5mYKm3" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2675">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zblyaUGazip8" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2677">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zj5sjbH4qSDc" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2679">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMX6fWtOk2kd" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2681">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSME3co5fKs4" style="font-size: 10pt; text-align: right" title="Total compensation">55,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Robert Glassman<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zQySdV047Tic" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2685">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTJWhurMpP02" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2687">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSfs9jdBhhri" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zXFY3pmarW25" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2691">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZXTLYmgUsmc" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2693">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zrxZi6X6OiBl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2695">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z5wbwwQk5Bk6" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2697">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zs32GrJba2ra" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2699">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zj6i0XkDl3w2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z6C27MJSgYn7" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2703">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zF3eb7ynJui7" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zKd32So0gR5f" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2707">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhCzgbRnYmIb" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2709">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zbGNoa8KJwNa" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2711">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zgb4SR5eT5K2" style="font-size: 10pt; text-align: right" title="Fee and salary">45,258</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zw9Fd80Mp8H3" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2715">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zg9P2hh7j3l4" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlsZDtlIXCj6" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zvzYssiMoRwg" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2721">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zU85u4TYgDY5" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zwbCohDoSo3f" style="font-size: 10pt; text-align: right" title="Total compensation">45,258</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Executive Officer Compensation</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span style="display: none">Schedule of Executive officer compansation</span></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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold">Name & Principal Position</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Year</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Fee and</p>
<p style="margin-top: 0; margin-bottom: 0">Salary<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(1)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Bonus</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Transaction</p>
<p style="margin-top: 0; margin-bottom: 0">Closing Bonus<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Securities Under</p>
<p style="margin-top: 0; margin-bottom: 0">Options Granted</p></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Shares
or Units<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(16)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Other<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Total
Compensation</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Executive Officers</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Brittany Kaiser</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 28%; font-size: 10pt; text-align: left">Chief Executive Officer and Director</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 6%; font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_pn3n3_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_zsRSL83B4n5d" style="width: 6%; font-size: 10pt; text-align: right" title="Fee and salary">661,290</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionIncome_pn3n3_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zEPCzIssRzuh" style="width: 6%; font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2733">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_z9WoVYJ9tcVc" style="width: 6%; font-size: 10pt; text-align: right" title="Transaction closing bonus">500,000</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zBtwdwmLfEhh" style="width: 6%; font-size: 10pt; text-align: right" title="Securities under option granted">218,219</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_z1m4vflnG5Eb" style="width: 6%; font-size: 10pt; text-align: right" title="Shares ot units">149,015</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zr1kX8GaJow9" style="width: 6%; font-size: 10pt; text-align: right" title="Other compensation">187,102</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zypWIDBYVWrf" style="width: 6%; font-size: 10pt; text-align: right" title="Total compensation">1,715,627</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Enzo Villani</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Investment Officer and Director</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zuBZJQ4UkBle" style="font-size: 10pt; text-align: right" title="Fee and salary">369,355</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zfgD9Ar5QVqf" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2747">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zg4LeBuAFIIe" style="font-size: 10pt; text-align: right" title="Transaction closing bonus">500,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zWanGbKiWGDj" style="font-size: 10pt; text-align: right" title="Securities under option granted">218,219</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zO5BLxUIsWd1" style="font-size: 10pt; text-align: right" title="Shares ot units">248,359</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zqTFCmUoSNrk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2755">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zUJuSOMnWKud" style="font-size: 10pt; text-align: right" title="Total compensation">1,335,933</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Wes Levitt</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Financial Officer</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WesLevittMember_zDMGf2sJVGbk" style="font-size: 10pt; text-align: right" title="Fee and salary">219,086</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WesLevittMember_zxNhK6nhvpDf" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2761">-</span></td>
<td style="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WesLevittMember_z3R8ngyshAf1" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2763">-</span></td>
<td style="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WesLevittMember_zKV5oLx0hZUk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2765">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_pn3n3_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--WesLevittMember_zaFdFsTKgH79" style="font-size: 10pt; text-align: right" title="Total compensation">219,086</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Yury Mitin</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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Business Development Officer</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_pn3n3_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zlKYXakmAHL6" style="font-size: 10pt; text-align: right" title="Fee and salary">369,355</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zGd8isiJ1sg7" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2771">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_z7yuUMs6AoV9" style="font-size: 10pt; text-align: right" title="Transaction closing bonus">500,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_z2wfnxTx7kg7" style="font-size: 10pt; text-align: right" title="Securities under option granted">218,219</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_z9zucdGqvRy5" style="font-size: 10pt; text-align: right" title="Shares ot units">99,344</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zMuFYiLuL7s6" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2779">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zlzrsBO89wOh" style="font-size: 10pt; text-align: right" title="Total compensation">1,186,918</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Alexander Pickett<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(10)</sup></span></td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Executive Officer and Director</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zoMNnwHrkis7" style="font-size: 10pt; text-align: right" title="Fee and salary">51,250</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zlzP7JEn326k" style="font-size: 10pt; text-align: right" title="Bonus">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zmQX7tKOXXuc" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2787">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zIyXQtfMZB8b" style="font-size: 10pt; text-align: right" title="Securities under option granted">234,132</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zmfQD2Fqp8o" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2791">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zxxULj9kjEyb" style="font-size: 10pt; text-align: right" title="Other compensation">39</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zphngo34IxSi" style="font-size: 10pt; text-align: right" title="Total compensation">310,422</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_z7JQI9mIRBO4" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zri8f7P16vp3" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2799">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_z2cIt3P0KVP5" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2801">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_z7vwdqupXKGk" style="font-size: 10pt; text-align: right" title="Securities under option granted">145,488</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zZ6gqYXgH0y1" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2805">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_z9hQDr1rk7Pb" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2807">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zy7HRIehI78a" style="font-size: 10pt; text-align: right" title="Total compensation">175,488</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Ian Walters<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(11)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Executive Officer and Chairman of the Board</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_z2ntn3Utyoac" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2811">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zWpHmoUEhn4g" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2813">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zILmvAYvfjGd" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2815">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zCuFeibAUeOe" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2817">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zr7KsUmwyex" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2819">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zWnm3M0wFTwj" style="font-size: 10pt; text-align: right" title="Other compensation">152,383</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zVQy7Vsh067c" style="font-size: 10pt; text-align: right" title="Total compensation">152,383</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zZP4cl1iLIV8" style="font-size: 10pt; text-align: right" title="Fee and salary">453,186</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zumuaXLbdQc" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2827">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_z6ls8nrnoZae" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2829">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zQHEZPMXgYf9" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_z7D5qD7vSuo5" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zUWMSVTb3bC7" style="font-size: 10pt; text-align: right" title="Other compensation">54,716</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zKRTAAcMFwcb" style="font-size: 10pt; text-align: right" title="Total compensation">507,902</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zTzgKDKRCom4" style="font-size: 10pt; text-align: right" title="Fee and salary">642,700</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zaKJJnXEzbIe" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2841">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zts7mxcbz45f" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2843">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_z2xJ4xMUomX4" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2845">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zuAxUZwjGMkl" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2847">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zvkRwFiVuEnj" style="font-size: 10pt; text-align: right" title="Other compensation">75,185</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanWaltersMember_zfLBZfrTGhFa" style="font-size: 10pt; text-align: right" title="Total compensation">717,885</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Andrea Park<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(12)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Financial Officer</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zkFIM5fA7jme" style="font-size: 10pt; text-align: right" title="Fee and salary">218,429</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_z9mNpC5oEbig" style="font-size: 10pt; text-align: right" title="Bonus">50,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zlePMuqfP4ba" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2857">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zifOP4lRS4t6" style="font-size: 10pt; text-align: right" title="Securities under option granted">39,857</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_z7sO66XItMi5" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2861">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zA3W7uVaXwed" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2863">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zSaS1byRA9Ek" style="font-size: 10pt; text-align: right" title="Total compensation">308,286</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_z1jy5LrjM131" style="font-size: 10pt; text-align: right" title="Fee and salary">163,790</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zMpHN4gcxztc" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2869">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_z6rgIlKruOy" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2871">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zKc5sRNqdGc3" style="font-size: 10pt; text-align: right" title="Securities under option granted">113,158</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zBGMsDFPQ8d6" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2875">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zoGOCLueFBL3" style="font-size: 10pt; text-align: right" title="Other compensation">28,659</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaParkMember_zoF3oXg6sq64" style="font-size: 10pt; text-align: right" title="Total compensation">305,607</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Allan Shaw<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(13)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zgHuSnsumjKf" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2881">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zwy0CgrPuZli" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2883">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zCS6zaIV38eb" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2885">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zEX4abnPhO16" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2887">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zhhURZ8lkuF1" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2889">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z3kfJRvUNAt9" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2891">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zP1b00oWqVv7" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2893">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Financial Officer and Secretary</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z6X35sXeNlJd" style="font-size: 10pt; text-align: right" title="Fee and salary">234,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zrRLLPKPECX9" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2897">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z1CPirGeDu62" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2899">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z54qeNf02j9i" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2901">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z5VFfQMkHou8" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2903">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zK8VHsn7BFx2" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2905">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zFwhvvEOIZkg" style="font-size: 10pt; text-align: right" title="Total compensation">234,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z128A2Qx5r2g" style="font-size: 10pt; text-align: right" title="Fee and salary">469,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zRVtZdvGG0b" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2911">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zO5VyWod8IRi" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2913">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zZvYXgeGleDf" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2915">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zcKBy7zxDL68" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2917">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zkgEV3Rsqmmi" style="font-size: 10pt; text-align: right" title="Other compensation">49,205</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_zhAAJ03Vki78" style="font-size: 10pt; text-align: right" title="Total compensation">518,205</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Robert Kramer</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Scientific Officer</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zeKbjXkh9SAg" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2923">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zlMWWmBuKCbg" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2925">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zdKEptj4Ttvf" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2927">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zxVDrHOOSkJj" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2929">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zCM0ZLJrDV58" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2931">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zyWlCsnUIaFc" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2933">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zaI15fUmyoJ2" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2935">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zBrpjzORSNtg" style="font-size: 10pt; text-align: right" title="Fee and salary">112,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zvONFNFROw6" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2939">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_z8V1YvePObZ2" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2941">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zLJURtCSGyDk" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2943">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zqWbFcPd9nX3" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2945">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zGSCMGrHVHT2" style="font-size: 10pt; text-align: right" title="Other compensation">6,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zGFjVTSYQkyc" style="font-size: 10pt; text-align: right" title="Total compensation">119,250</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_z2QfVJVQM7ai" style="font-size: 10pt; text-align: right" title="Fee and salary">168,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zIHfSoC5oSB7" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2953">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zkda0TIEZEGi" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2955">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zpdX0MBauMFh" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2957">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_ztBrxvJWBszk" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2959">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zMOI2sHHiYQ3" style="font-size: 10pt; text-align: right" title="Other compensation">17,141</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zlKvAEI42wSc" style="font-size: 10pt; text-align: right" title="Total compensation">185,891</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Brian Wiley<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(14)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Chief Business Officer</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_z6HodCwr8EHb" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2965">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zCjtu4hrtYg2" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2967">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zCl12DUxoWVh" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2969">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zintvgYZfpY2" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2971">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zzbVPpIjLuyf" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2973">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zzbWtG8jsEv1" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2975">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_z3NPcwpBXBig" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2977">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zP7mrsMruzlk" style="font-size: 10pt; text-align: right" title="Fee and salary">114,844</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zJD4rK71PVy9" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2981">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zxgXDDrTAOz7" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2983">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zOLKndqNBW3c" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2985">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zYw5JAKDM8T2" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl2987">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zF1ljkUkl9K" style="font-size: 10pt; text-align: right" title="Other compensation">8,627</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zlvNGoBPCXNe" style="font-size: 10pt; text-align: right" title="Total compensation">123,471</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zjhBwpmoheL5" style="font-size: 10pt; text-align: right" title="Fee and salary">153,125</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zNmlvkqiUwSj" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl2995">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zKv4L5Ya4Anb" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2997">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zZNZFXTdGWbl" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl2999">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zArx74zd0d5g" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl3001">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zEaYMv5dbTJe" style="font-size: 10pt; text-align: right" title="Other compensation">2,297</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_z2IpzrN0hMfg" style="font-size: 10pt; text-align: right" title="Other compensation">155,422</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Justin Fairchild<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(15)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Vice President of Development</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zJcX9OX6qix8" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl3007">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zxANUsRQQ4Y4" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl3009">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zOPIyjs78oJ7" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl3011">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zvYY00g2HBsa" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl3013">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_z8GgjQWtVzt3" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl3015">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zUaiROfbpGCi" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl3017">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zJ7dIehYUuRl" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl3019">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zg1aCPOJvQC6" style="font-size: 10pt; text-align: right" title="Fee and salary">20,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zTB1JqzFenLk" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl3023">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_ztFNYUEEbQLb" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl3025">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zDvqGPJR89El" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl3027">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zbmVM01TE0Ck" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl3029">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zcUWUNrEXErh" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl3031">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_ziG576A421Sf" style="font-size: 10pt; text-align: right" title="Total compensation">20,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zOZ59H7Pa2V3" style="font-size: 10pt; text-align: right" title="Fee and salary">270,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zJ1fGE5mCRKa" style="font-size: 10pt; text-align: right" title="Bonus"><span style="-sec-ix-hidden: xdx2ixbrl3037">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zSCh88irr74l" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl3039">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zXvRYRzgl2dk" style="font-size: 10pt; text-align: right" title="Securities under option granted"><span style="-sec-ix-hidden: xdx2ixbrl3041">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zvzDFfhxtqB" style="font-size: 10pt; text-align: right" title="Shares ot units"><span style="-sec-ix-hidden: xdx2ixbrl3043">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zsor9CvvkZQ2" style="font-size: 10pt; text-align: right" title="Other compensation">55,301</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--ExecutiveOfficerCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinFairchildMember_zlXniLHAyag4" style="font-size: 10pt; text-align: right" title="Total compensation">325,301</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Notes</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(1)</td>
<td>Represents base salary earned by executive officers in accordance with their respective contractor agreements and director’s fees
earned by directors. For Brittany Kaiser, Enzo Villani, Yury Mitin, and Wes Levitt, their base salary is comprised of equal portions payable
in USD and TON tokens. The figures in the table represent the sum of both. To date, these executives’ USD portions of their salaries
have been paid monthly, while the TON portions have been accrued by the Company.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(2)</td>
<td>Dr. Bailey, Mr. Mellon, Mr. Mintz and Ms. Kozick waived their directors’ fees with respect to the three months ended March 31, 2024.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(3)</td>
<td>The contractor agreements for executives Brittany Kaiser, Enzo Villani, and Yury Mitin each provided for bonuses consisting of $250,000
in cash and $250,000 worth of TON tokens, payable upon the Company raising at least $50 million in equity financing through private or
public share offerings. This milestone was achieved on January 14, 2026, upon the closing of a $15 million registered direct share offering,
which, together with prior equity financings, resulted in aggregate equity financing proceeds in excess of $50 million. During Fiscal
2026, the Company paid the cash portion of the bonus to each executive and accrued the TON token portion of each executive’s bonus.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(4)</td>
<td>Represents employee benefits paid by the Company.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(5)</td>
<td>Represents the aggregate grant date fair value of 14,600 options to purchase ordinary shares granted on March 30, 2023, which vested on
the first anniversary of the date of grant.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(6)</td>
<td>Represents the aggregate grant date fair value of options to purchase ordinary shares granted on March 7, 2025, which one-quarter vested
immediately, one-quarter vested on March 7, 2026, and the remaining balance to vest in equal parts on March 7, 2027 and March 7, 2028.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(7)</td>
<td>Mr. Mellon and Dr. Bailey served as directors of the Company through September 25, 2025.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(8)</td>
<td>Dr. Renondin and Dr. Stebbin served as directors of the Company through August 3, 2025.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(9)</td>
<td>Mr. Mintz served as a director of the Company through February 6, 2026.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(10)</td>
<td>Ms. Kozick and Dr. Glassman served as directors of the Company through April 25, 2024, and Mr. Simon served as a director of the Company
through April 24, 2024.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(11)</td>
<td>Mr. Pickett was appointed as our Chief Executive Officer under a consultancy agreement and joined our Board of Directors on December 15,
2024. He resigned as Chief Executive Officer on August 2, 2025 and departed the Board of Directors on December 19, 2025.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(12)</td>
<td>Dr. Walters served as our Chief Executive Officer and Chairman of our Board of Directors through December 14, 2024. In accordance with
his employment agreement, all unvested share options at that time vested immediately.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(13)</td>
<td>Ms. Park was appointed as our Chief Financial Officer on September 30, 2024 and left the Company in October 2025.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(14)</td>
<td>Mr. Shaw served as our Chief Financial Officer and Secretary through September 30, 2024. Other compensation in the amount of $127,250
represent payments made to Mr. Shaw under a Retention Agreement and General Release (“Retention Agreement”) dated July 22,
2024. Additional information concerning the Retention Agreement may be found in Note 14, Related Party Transactions to the consolidated
financial statements included elsewhere in this Annual Report.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(15)</td>
<td>Mr. Wiley served as our Chief Business Officer through November 15, 2024. In accordance with his employment agreement, all unvested share
options at that time vested immediately.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(16)</td>
<td>Mr. Fairchild resigned as our Vice President of Development in January 2024 but continued to provide his services as a consultant through
May 31, 2024, his resignation date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(17)</td>
<td>On March 11, 2026, the Board authorized the grant of 149,015 RSUs to Ms. Kaiser, 99,344 RSUs to Mr. Mitin, and 248,359RSUs to Mr. Villani,
which were owed pursuant to their contractor agreements upon the Company raising at least $50 million in equity financing via either private
or public share offerings. These RSUs were formally granted on April 29, 2026.</td></tr>
</table>
<p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"> </p>
<p style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Outstanding Equity Awards at Fiscal Year-End</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following table and related notes provide certain information regarding
all outstanding equity awards for our executive officers as of March 31, 2026, as adjusted to give effect to the 1-for-20 reverse share
split completed on August 15, 2024:</p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfOutstandingEquityAwardsTableTextBlock_pn3n3_zUddgk7Gcfgb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center"><span id="xdx_8BC_zds2qVV7hoNg" style="display: none">Schedule of outstanding equity awards</span></td>
<td style="font-size: 10pt"> </td>
<td id="xdx_489_ecustom--GrantDate_zv5L3hacsjJi" style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_482_eifrs-full--AdjustedWeightedAverageShares_zXG6jKTofL26" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_484_ecustom--NumberofSecuritiesUnderlyingUnexercisedOptionsUnExercisable_zdw0j2DqgZS7" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_481_ecustom--ExercisePrices_zDsaBjP2lnfh" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_482_ecustom--OptionExpirationDate_zxMOuc8Am8T5" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_485_ecustom--NumberofShareUnitsofStockThetHaveNotVested_zAWcL9PojHuk" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_481_ecustom--MarketValueNumberofShareUnitsofStockThetHaveNotVested_zVLiL1qWgK3l" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Option
Awards</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Stock
Awards<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(6)</sup></span></td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Number of</td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Number of Shares or</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Market Value of Shares or</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Securities Underlying</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Option</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Option</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Units of Stock</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Units of Stock</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Unexercised
Options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Exercise</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Expiration</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">That Have</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">That Have</td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Name</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Grant Date</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; font-style: normal"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Exercisable<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(1)</sup></span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Unexercisable</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Price</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Date</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Not Vested</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Not Vested</td></tr>
<tr id="xdx_413_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zgOPBxjAs4Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 15%; font-size: 10pt; font-style: normal">Alexander Pickett<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(2)</sup></span></td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 12%; font-size: 10pt; text-align: right">3/7/2025</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">36,000</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3061">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">4.45</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">3/7/2035</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3064">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3065">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettTwoMember_zZvKOqSPCb94" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">7/27/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">45,937</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3068">-</span></td>
<td style="white-space: nowrap; 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">5.73</td>
<td style="white-space: nowrap; 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">7/27/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3071">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3072">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_413_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersMember_z6dycgWI0aA1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal; text-align: left">Ian B. Walters<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">15,085</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3075">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3078">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3079">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_410_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersTwoMember_zd9ZGUIjKT68" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">6,285</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3082">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3085">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3086">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersThreeMember_zJXquc5spit6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">7,550</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3089">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3092">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3093">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_410_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaEParkMember_zBMSVdDCBMY9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal; text-align: left">Andrea E. Park<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(4)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/7/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">28,000</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3096">-</span></td>
<td style="white-space: nowrap; 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">4.45</td>
<td style="white-space: nowrap; 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">3/7/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3099">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3100">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41E_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaEParkTwoMember_zlaEd1lAoeMd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">7/27/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">7,820</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3103">-</span></td>
<td style="white-space: nowrap; 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">5.73</td>
<td style="white-space: nowrap; 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">7/27/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3106">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3107">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z8UjEeWV6QAf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Allan Shaw<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(5)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">1,761</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3110">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3113">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3114">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawTwoMember_zG4l5SHTmNF1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">840</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3117">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3120">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3121">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_417_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawThreeMember_z8RpUX7kiZui" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">6,550</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3124">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3127">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3128">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zNIBveNX6rz" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Robert Kramer<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(6)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2,771</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3131">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">3/30/2033</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3134">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3135">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerTwoMember_zAm81wtqiGEl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">1,255</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3138">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">1/19/2032</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3141">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_412_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerThreeMember_zN2YlmYF5yYj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">3,050</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3145">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">1/13/2031</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3148">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3149">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_414_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zDZU33gCl6p" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Brian Wiley<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(7)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2,386</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">11/15/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3155">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3156">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_414_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyTwoMember_zLLro33yoEvj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">3,000</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3159">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">11/15/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3162">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3163">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_419_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zjRR9pOhLd0a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Brittany Kaiser<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3166">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3169">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3170">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_417_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zgu2Ii9G1Ngk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Enzo Villani<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3173">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3176">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3177">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zNOIQExz8De1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Yury Mitin<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3180">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3183">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3184">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"><span style="font-size: 10pt"> </span></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Notes</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(1)</td>
<td>Except as set forth below, vesting of all options is subject to continued service as an employee, director and/or consultant of Alpha
Compute or a subsidiary on the applicable vesting date. One fourth of the options vested or will vest on the first anniversary of the
date of grant, and the remaining balance of the options vested or will vest in 36 equal monthly installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(2)</td>
<td>On December 15, 2024, Mr. Pickett was appointed as a director of the Company and our Chief Executive Officer under a consultancy agreement
and served in such capacities through December 19, 2025, his resignation date. These options were awarded to Mr. Pickett for his services
as a director. One fourth of the options vested immediately on grant date, and the remaining vest in three equal annual installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(3)</td>
<td>Dr. Walters served as our Chief Executive Officer and a director of the Company through December 14, 2024. Pursuant to the terms of his
employment agreement, all unvested share options immediately vested on such date. Pursuant to the terms of his share option agreements,
the vested share options are exercisable for two years from this date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(4)</td>
<td>On September 30, 2024, Ms. Park was appointed as our Chief Financial Officer and departed the Company in October 2025. One fourth of the
options vested immediately on the grant date, and the remaining vest in three equal annual installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(5)</td>
<td>Mr. Shaw served as our Chief Financial Officer through September 30, 2024. Pursuant to the terms of his share option agreements, the vested
share options are exercisable for two years from such date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(6)</td>
<td>The above table excludes 4,550 RSUs to Mr. Kramer granted on January 13, 2021, with a grant date value of $1,615,250, which vested on
the grant date but are subject to certain restrictions and 860 RSUs granted on January 19, 2022 with a grant date value of $175,784, which
vested on the grant date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(7)</td>
<td>Mr. Wiley served as our Chief Business Officer through November 15, 2024. Pursuant to the terms of his employment agreement, all unvested
shares immediately vested on such date. Pursuant to the terms of his share option agreement, the vested share options are exercisable
for two years from such date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(8)</td>
<td>On March 11, 2026, the Board authorized the grant of 545,315 share options each to Ms. Kaiser, Mr. Mitin, and Mr. Villani, which were
owed pursuant to their contractor agreements upon the Company raising at least $50 million in equity financing via either private or public
share offerings. These share options were formally granted on May 14, 2026.</td></tr>
</table>
<p id="xdx_8A2_zE2OMNS89Pl9" style="margin: 0pt 0; font-size: 10pt"> </p>
524390
2150000
55000
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfCompensationPayableTableTextBlock_pn3n3_zHXd7Jnzfrck" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left"><span id="xdx_8BA_zixr8vFgcR02" style="display: none">Schedule of compensation payable</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_494_20250401__20260331_zsRoltRPBld9" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49F_20240401__20250331_zsUMlGFMdxLi" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_492_20230401__20240331_z3f7odmy8b53" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold">Years ended March 31,</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr id="xdx_405_eifrs-full--ShorttermEmployeeBenefitsExpense_z3Z4JOrwThD3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 58%; font-size: 10pt; text-align: left">Short-term employee benefits (salary, bonus, etc.)</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">4,052</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">13,787</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 11%; font-size: 10pt; text-align: right">2,127</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_zgWTLhldnN2k" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Post-employment benefits</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_eifrs-full--OtherLongtermBenefits_z3xdmb0zVY02" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Other long-term benefits</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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--TerminationBenefitsExpense_zafHHyIajBx2" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: left">Termination benefits</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">152</td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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">49</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--SharebasedPaymentCompensation_zOi8VtKNS8R6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Share-based payment compensation</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">1,600</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">590</td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40C_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_zCLlzQjclxc6" style="vertical-align: bottom; background-color: White">
<td style="color: White; font-size: 10pt"> Total</td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">5,804</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">1,968</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">2,176</td>
<td style="border-bottom: Black 2.5pt double; white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
4052000
13787000
2127000
152000
49000
1600000
590000
5804000
1968000
2176000
<table cellpadding="0" cellspacing="0" id="xdx_88A_eifrs-full--DisclosureOfAuditorsRemunerationExplanatory_pn3n3_zsSJyhx1c6Hc" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8B3_zt4kH5O16nzc" style="display: none">Schedule of Compensation</span><b></b></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold">Name & Principal Position</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Year</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Fee and</p>
<p style="margin-top: 0; margin-bottom: 0">Salary<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(1)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Bonus</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Transaction</p>
<p style="margin-top: 0; margin-bottom: 0">Closing Bonus<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Securities Under</p>
<p style="margin-top: 0; margin-bottom: 0">Options Granted</p></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Shares
or Units<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(16)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Other<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Total
Compensation</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
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<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
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<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
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<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
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<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">$</td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">Michael Terpin</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 28%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 6%; font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNonqqAnuxL6" style="width: 6%; font-size: 10pt; text-align: right" title="Fee and salary">61,250</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zoGAzHJAW9ha" style="width: 6%; font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2365">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBJ5jtH5VJxi" style="width: 6%; font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2367">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zXUS9z2RFnKe" style="width: 6%; font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2369">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zo5x151YrI08" style="width: 6%; font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2371">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zeGeIqzBlHHa" style="width: 6%; font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2373">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MichaelTerpinMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzKAQnKIBVFl" style="width: 6%; font-size: 10pt; text-align: right" title="Total compensation">61,250</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
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<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left">F. Daniel Siciliano</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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionExpense_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAxjPVuOqAd1" style="font-size: 10pt; text-align: right" title="Fee and salary">17,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionIncome_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z0Ds2tWNJgJf" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2379">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zViTOGYOjUTb" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2381">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3EDhTZQUYtk" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2383">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzKfKYHRU4df" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2385">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQAzgB6RPKmk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2387">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--FDanielSicilianoMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zxHSyyvchTo5" style="font-size: 10pt; text-align: right" title="Total compensation">17,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Gregory H. Bailey, M.D.<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(6)</sup></span></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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
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<td style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zKA2GK6DRIsb" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zclrmtQoP3W8" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3E62n2WJsch" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2395">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3Laoj6J7x6l" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2397">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zaQPMUPA12H9" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2399">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zDEwTQWqSVWl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2401">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zYYV6QOSnEii" style="font-size: 10pt; text-align: right" title="Total compensation">55,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zQW0F083ILE8" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zzLkgMAohvck" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2407">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z9zPiAillZth" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2409">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcxjFC5oiD82" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2411">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdpe9o9DRVRe" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2413">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zJVTE3UPEleg" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2415">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z0EPcEey05sf" style="font-size: 10pt; text-align: right" title="Total compensation">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember_zafYIIQiMnc6" style="font-size: 10pt; text-align: right" title="Fee and salary">49,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjHLde5nX3Ka" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2421">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV8qA7QLXBM" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2423">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zq29hiLqruh1" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2425">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zidJETtEIj0l" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2427">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zOKkHDjgv5kg" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2429">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--GregoryHBaileyMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zr7iC3iWVabk" style="font-size: 10pt; text-align: right" title="Total compensation">49,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">James Mellon<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(6)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zkYEtExNX3L8" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTjiH2TcAZI7" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_znhHbc0cne87" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2437">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zawteqprpt8c" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2439">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zHczKE0v7c61" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2441">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCpjNRF2mW7" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2443">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z5rHhXnKidG6" style="font-size: 10pt; text-align: right" title="Total compensation">55,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zWig206U3G18" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zfu21gboJ1tk" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2449">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdxYO2zK8eqa" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2451">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zUcKJJa0bhBf" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2453">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjf6JrncjUyb" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2455">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqKSY5CqTFQe" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2457">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTy5cU7HFV8f" style="font-size: 10pt; text-align: right" title="Total compensation">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember_zw2QCK6ec9pi" style="font-size: 10pt; text-align: right" title="Fee and salary">35,242</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhtuMXozwUg2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2463">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBDeiB7FkJYf" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2465">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zM1t9ctOZH3i" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2467">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyAu82T1XFni" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2469">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zoebWFZWmLZj" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2471">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JamesMellonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQlZs1WrdtE1" style="font-size: 10pt; text-align: right" title="Total compensation">35,242</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Steven Mintz<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zK96CTLr4KUh" style="font-size: 10pt; text-align: right" title="Fee and salary">77,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZ3OGprqhqdc" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zPEXV0JcrOGk" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2479">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zfvaAeHDuLK3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">54,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ztrvWOcSlcsb" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2483">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z4VfQDhLBvr4" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2485">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhjUsjqSYTi4" style="font-size: 10pt; text-align: right" title="Total compensation">157,296</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zESRkB16EQy" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zbyRiuRbTuIe" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2491">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2Vmxgqk48k8" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2493">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMg9yIgKCJBg" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">113,158</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zG3vzCuGNoxi" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2497">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z59r180DH0gd" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2499">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zmGKMJGieq5h" style="font-size: 10pt; text-align: right" title="Total compensation">143,158</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember_zVw44CDH5dJ7" style="font-size: 10pt; text-align: right" title="Fee and salary">45,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zwiyV4Epblrb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2505">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zObscOD9MX7h" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2507">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQYts612ziEc" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2509">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zKS6PeaJLfE6" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2511">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlQzVcEdoni3" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2513">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--StevenMintzMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zGWAWnEfDsil" style="font-size: 10pt; text-align: right" title="Total compensation">45,750</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Jean-Christophe Renondin, M.D.<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(7)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_zlfHg9RK3Rq4" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCwBzTB6Tehc" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zjoDgQ1BiKXi" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2521">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--SecuritiesUnderOptionsGranted_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqK9q24YXjn5" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">54,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyUIr0qWbKhk" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2525">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zv9U42HQIach" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2527">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zT9pNoVuuFN2" style="font-size: 10pt; text-align: right" title="Total compensation">109,796</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_zPxvg4vmLqY2" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNNyYB3ivBO1" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2533">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEsWlDotiEAd" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2535">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMJYowivhzb1" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">96,992</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zin1LxHAWUNj" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2539">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zVtfsIEfAri6" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2541">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ziu28NvBoHPk" style="font-size: 10pt; text-align: right" title="Total compensation">126,992</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember_z75HluNHcuTe" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2545">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zIHqOh38LsRb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2547">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zHmEUgDNtzBe" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2549">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--SecuritiesUnderOptionsGranted_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCKmV9NTn7w5" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2551">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zdFx3W0dfNC3" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2553">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zANYBart5atk" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2555">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JeanChristopheRenondinMDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z9sT2Ix8V7l8" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2557">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Justin Stebbing, M.D. PhD<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(7)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<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">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_z2XVSuy8aLk9" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEqzzTFqvfXb" style="font-size: 10pt; text-align: right" title="Bonus compensation">25,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zFDJzVGeF81e" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2563">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zIEBADLsTBd9" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">64,760</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlqOVuJSjh34" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2567">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zvtSbnsTGWWl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2569">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zedrsawnoOL4" style="font-size: 10pt; text-align: right" title="Total compensation">119,760</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_zf6HK6RHLWDh" style="font-size: 10pt; text-align: right" title="Fee and salary">30,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zA28749keNBk" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2575">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2RqB6D16r43" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2577">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zyddtzDsyDzi" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted">121,240</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left">(5)</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zDN79Ubqn1" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2581">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zm2UjAPrRcrf" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2583">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNXemAyLNf1" style="font-size: 10pt; text-align: right" title="Total compensation">151,240</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember_zykeYTyHgPE9" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2587">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zsWWmglVHGT4" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2589">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zgB2nUeblEPa" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2591">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcQYHpDiclT3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2593">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zqF6sXtREO3h" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2595">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_ztFzI9yvPxfj" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2597">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--JustinStebbingMDPhDMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zQzOCViYiew7" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2599">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Linda Kozick<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zovruTySfId" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2601">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zkjeS6ybUqid" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2603">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWnki9hi25J8" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2605">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zBOPWIdToL4e" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2607">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zxQqGNhqk2ul" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2609">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zFUoJqbH15Ze" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2611">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zgQvMyONcsPe" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2613">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zYn1MzZ5W86d" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2615">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zCWtdzLwNGR2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2617">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zERocssYs7ia" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2619">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAHFQeeI0HD3" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2621">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zNVDfucmuhr6" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2623">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV0Wd7pQjWy6" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2625">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z7sbm2QsPH98" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2627">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember_zvdbgjx5V7W7" style="font-size: 10pt; text-align: right" title="Fee and salary">42,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zcGa3Q6kgqsb" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2631">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zPHe0cUYrxBg" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2633">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98D_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z1TiHjTnJaii" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2635">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZa3YuppNtv7" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2637">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zsZPQcnLKMsb" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2639">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--LindaKozickMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zr9JH4Y9zCf5" style="font-size: 10pt; text-align: right" title="Total compensation">42,000</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Mark Simon<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_z3o4vt2SH14h" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2643">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_981_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zy2icmNOfQ6c" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2645">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSWn5iEL3Pd6" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2647">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zpWBlry94uwk" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2649">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAEfHnsSJ9T3" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2651">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zEKwVCuNjS2a" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2653">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zV6hacfGlro6" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2655">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_zPzxiVbd5jvj" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2657">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWu738896MJd" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2659">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zUSHpXd20fGl" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2661">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z3g5SeQqJbF8" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2663">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zAV11Afrww21" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2665">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_za0HrOXyFQX3" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2667">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zWRzANTguJke" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2669">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember_z9ajTWyVlY6d" style="font-size: 10pt; text-align: right" title="Fee and salary">55,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z2bSz4QeWlel" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2673">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z8cJcD5mYKm3" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2675">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_987_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zblyaUGazip8" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2677">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zj5sjbH4qSDc" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2679">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zMX6fWtOk2kd" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2681">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_983_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--MarkSimonMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSME3co5fKs4" style="font-size: 10pt; text-align: right" title="Total compensation">55,500</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
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<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal">Robert Glassman<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(9)</sup></span></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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2026</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zQySdV047Tic" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2685">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_985_eifrs-full--FeeAndCommissionIncome_c20250401__20260331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zTJWhurMpP02" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2687">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98C_ecustom--TransactionClosingBonus_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zSfs9jdBhhri" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2689">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zXFY3pmarW25" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2691">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--NumberOfSharesIssued_iI_c20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zZXTLYmgUsmc" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2693">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_ecustom--OtherCompensation_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zrxZi6X6OiBl" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2695">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z5wbwwQk5Bk6" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2697">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2025</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_986_eifrs-full--FeeAndCommissionExpense_c20240401__20250331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zs32GrJba2ra" style="font-size: 10pt; text-align: right" title="Fee and salary"><span style="-sec-ix-hidden: xdx2ixbrl2699">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_eifrs-full--FeeAndCommissionIncome_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zj6i0XkDl3w2" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_z6C27MJSgYn7" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2703">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zF3eb7ynJui7" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--NumberOfSharesIssued_iI_c20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zKd32So0gR5f" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2707">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_984_ecustom--OtherCompensation_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zhCzgbRnYmIb" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2709">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_980_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zbGNoa8KJwNa" style="font-size: 10pt; text-align: right" title="Total compensation"><span style="-sec-ix-hidden: xdx2ixbrl2711">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2024</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98E_eifrs-full--FeeAndCommissionExpense_c20230401__20240331__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember_zgb4SR5eT5K2" style="font-size: 10pt; text-align: right" title="Fee and salary">45,258</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_eifrs-full--FeeAndCommissionIncome_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zw9Fd80Mp8H3" style="font-size: 10pt; text-align: right" title="Bonus compensation"><span style="-sec-ix-hidden: xdx2ixbrl2715">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_982_ecustom--TransactionClosingBonus_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zg9P2hh7j3l4" style="font-size: 10pt; text-align: right" title="Transaction closing bonus"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98A_ecustom--SecuritiesUnderOptionsGranted_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zlsZDtlIXCj6" style="font-size: 10pt; text-align: right" title=" Securities Under options Granted"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98F_eifrs-full--NumberOfSharesIssued_iI_c20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zvzYssiMoRwg" style="font-size: 10pt; text-align: right" title="Shares or units"><span style="-sec-ix-hidden: xdx2ixbrl2721">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_988_ecustom--OtherCompensation_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zU85u4TYgDY5" style="font-size: 10pt; text-align: right" title="Other compensation"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_eifrs-full--CompensationFromThirdPartiesForItemsOfPropertyPlantAndEquipment_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertGlassmanMember__ifrs-full--SignificantInvestmentsInAssociatesAxis__custom--DirectorCompensationMember_zwbCohDoSo3f" style="font-size: 10pt; text-align: right" title="Total compensation">45,258</td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
61250000
61250000
17500000
17500000
30000000
25000000
55000000
30000000
30000000
49500000
49500000
30000000
25000000
55000000
30000000
30000000
35242000
35242000
77500000
25000000
54796000
157296000
30000000
113158000
143158000
45750000
45750000
30000000
25000000
54796000
109796000
30000000
96992000
126992000
30000000
25000000
64760000
119760000
30000000
121240000
151240000
42000000
42000000
55500000
55500000
45258000
45258000
661290000
500000000
218219000
149015000
187102000
1715627000
369355000
500000000
218219000
248359000
1335933000
219086000
219086000
369355000
500000000
218219000
99344000
1186918000
51250000
25000000
234132000
39000
310422000
30000000
145488000
175488000
152383000
152383000
453186000
54716000
507902000
642700000
75185000
717885000
218429000
50000000
39857000
308286000
163790000
113158000
28659000
305607000
234500000
234500000
469000000
49205000
518205000
112500000
6750000
119250000
168750000
17141000
185891000
114844000
8627000
123471000
153125000
2297000
155422000
20000000
20000000
270000000
55301000
325301000
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--ScheduleOfOutstandingEquityAwardsTableTextBlock_pn3n3_zUddgk7Gcfgb" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details 3)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center"><span id="xdx_8BC_zds2qVV7hoNg" style="display: none">Schedule of outstanding equity awards</span></td>
<td style="font-size: 10pt"> </td>
<td id="xdx_489_ecustom--GrantDate_zv5L3hacsjJi" style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_482_eifrs-full--AdjustedWeightedAverageShares_zXG6jKTofL26" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_484_ecustom--NumberofSecuritiesUnderlyingUnexercisedOptionsUnExercisable_zdw0j2DqgZS7" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_481_ecustom--ExercisePrices_zDsaBjP2lnfh" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_482_ecustom--OptionExpirationDate_zxMOuc8Am8T5" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_485_ecustom--NumberofShareUnitsofStockThetHaveNotVested_zAWcL9PojHuk" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_481_ecustom--MarketValueNumberofShareUnitsofStockThetHaveNotVested_zVLiL1qWgK3l" style="font-size: 10pt; text-align: right"> </td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Option
Awards</td>
<td style="font-size: 10pt; font-weight: bold; font-style: normal; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Stock
Awards<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(6)</sup></span></td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Number of</td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Number of Shares or</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Market Value of Shares or</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="white-space: nowrap; font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="7" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Securities Underlying</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Option</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Option</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Units of Stock</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Units of Stock</td></tr>
<tr style="vertical-align: bottom">
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Unexercised
Options</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Exercise</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Expiration</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">That Have</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">That Have</td></tr>
<tr style="vertical-align: bottom">
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Name</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Grant Date</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; font-style: normal"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; font-style: normal; text-align: center">Exercisable<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(1)</sup></span></td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Unexercisable</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; font-size: 10pt; font-weight: bold">Price</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Date</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Not Vested</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; font-weight: bold; text-align: center">Not Vested</td></tr>
<tr id="xdx_413_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettMember_zgOPBxjAs4Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 15%; font-size: 10pt; font-style: normal">Alexander Pickett<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(2)</sup></span></td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 12%; font-size: 10pt; text-align: right">3/7/2025</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">36,000</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3061">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">4.45</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right">3/7/2035</td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3064">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 9%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3065">-</span></td>
<td style="white-space: nowrap; width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AlexanderPickettTwoMember_zZvKOqSPCb94" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">7/27/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">45,937</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3068">-</span></td>
<td style="white-space: nowrap; 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">5.73</td>
<td style="white-space: nowrap; 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">7/27/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3071">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3072">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: center"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_413_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersMember_z6dycgWI0aA1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal; text-align: left">Ian B. Walters<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(3)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">15,085</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3075">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3078">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3079">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_410_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersTwoMember_zd9ZGUIjKT68" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">6,285</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3082">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3085">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3086">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_416_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--IanBWaltersThreeMember_zJXquc5spit6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">7,550</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3089">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">12/14/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3092">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3093">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_410_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaEParkMember_zBMSVdDCBMY9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal; text-align: left">Andrea E. Park<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(4)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/7/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">28,000</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3096">-</span></td>
<td style="white-space: nowrap; 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">4.45</td>
<td style="white-space: nowrap; 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">3/7/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3099">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3100">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41E_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AndreaEParkTwoMember_zlaEd1lAoeMd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">7/27/2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">7,820</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3103">-</span></td>
<td style="white-space: nowrap; 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">5.73</td>
<td style="white-space: nowrap; 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">7/27/2035</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3106">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3107">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawMember_z8UjEeWV6QAf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Allan Shaw<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(5)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">1,761</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3110">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3113">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3114">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawTwoMember_zG4l5SHTmNF1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">840</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3117">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3120">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3121">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_417_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AllanShawThreeMember_z8RpUX7kiZui" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">6,550</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3124">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">9/30/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3127">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3128">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerMember_zNIBveNX6rz" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Robert Kramer<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(6)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2,771</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3131">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">3/30/2033</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3134">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3135">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_411_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerTwoMember_zAm81wtqiGEl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">1,255</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3138">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">1/19/2032</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3141">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3142">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_412_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--RobertKramerThreeMember_zN2YlmYF5yYj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/13/2021</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">3,050</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3145">-</span></td>
<td style="white-space: nowrap; 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">355.00</td>
<td style="white-space: nowrap; 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">1/13/2031</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3148">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3149">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_414_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyMember_zDZU33gCl6p" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-style: normal">Brian Wiley<span style="font-size: 10pt; font-style: normal; font-weight: 700"><sup>(7)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/30/2023</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">2,386</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3152">-</span></td>
<td style="white-space: nowrap; 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">58.40</td>
<td style="white-space: nowrap; 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">11/15/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3155">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3156">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_414_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrianWileyTwoMember_zLLro33yoEvj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">1/19/2022</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">3,000</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3159">-</span></td>
<td style="white-space: nowrap; 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">204.40</td>
<td style="white-space: nowrap; 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">11/15/2026</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3162">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3163">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_419_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrittanyKaiserMember_zjRR9pOhLd0a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Brittany Kaiser<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3166">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3169">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3170">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_417_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--EnzoVillaniMember_zgu2Ii9G1Ngk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Enzo Villani<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3173">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3176">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3177">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt"> </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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; 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="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_41A_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YuryMitinMember_zNOIQExz8De1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: 400; font-style: normal; text-align: left">Yury Mitin<span style="font-size: 10pt; font-style: normal; font-weight: 400"><sup>(8)</sup></span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: right">3/11/2026</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; text-align: right">545,315</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3180">-</span></td>
<td style="white-space: nowrap; 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">1.30</td>
<td style="white-space: nowrap; 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">5/14/2036</td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3183">-</span></td>
<td style="white-space: nowrap; 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 style="-sec-ix-hidden: xdx2ixbrl3184">-</span></td>
<td style="white-space: nowrap; font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"><span style="font-size: 10pt"> </span></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Notes</b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(1)</td>
<td>Except as set forth below, vesting of all options is subject to continued service as an employee, director and/or consultant of Alpha
Compute or a subsidiary on the applicable vesting date. One fourth of the options vested or will vest on the first anniversary of the
date of grant, and the remaining balance of the options vested or will vest in 36 equal monthly installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.75in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(2)</td>
<td>On December 15, 2024, Mr. Pickett was appointed as a director of the Company and our Chief Executive Officer under a consultancy agreement
and served in such capacities through December 19, 2025, his resignation date. These options were awarded to Mr. Pickett for his services
as a director. One fourth of the options vested immediately on grant date, and the remaining vest in three equal annual installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(3)</td>
<td>Dr. Walters served as our Chief Executive Officer and a director of the Company through December 14, 2024. Pursuant to the terms of his
employment agreement, all unvested share options immediately vested on such date. Pursuant to the terms of his share option agreements,
the vested share options are exercisable for two years from this date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(4)</td>
<td>On September 30, 2024, Ms. Park was appointed as our Chief Financial Officer and departed the Company in October 2025. One fourth of the
options vested immediately on the grant date, and the remaining vest in three equal annual installments thereafter.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(5)</td>
<td>Mr. Shaw served as our Chief Financial Officer through September 30, 2024. Pursuant to the terms of his share option agreements, the vested
share options are exercisable for two years from such date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(6)</td>
<td>The above table excludes 4,550 RSUs to Mr. Kramer granted on January 13, 2021, with a grant date value of $1,615,250, which vested on
the grant date but are subject to certain restrictions and 860 RSUs granted on January 19, 2022 with a grant date value of $175,784, which
vested on the grant date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(7)</td>
<td>Mr. Wiley served as our Chief Business Officer through November 15, 2024. Pursuant to the terms of his employment agreement, all unvested
shares immediately vested on such date. Pursuant to the terms of his share option agreement, the vested share options are exercisable
for two years from such date.</td></tr>
</table>
<p style="margin: 0pt 0 0pt 0.5in; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 0.5in"></td>
<td style="width: 0.25in">(8)</td>
<td>On March 11, 2026, the Board authorized the grant of 545,315 share options each to Ms. Kaiser, Mr. Mitin, and Mr. Villani, which were
owed pursuant to their contractor agreements upon the Company raising at least $50 million in equity financing via either private or public
share offerings. These share options were formally granted on May 14, 2026.</td></tr>
</table>
3/7/2025
36000000
4.45
3/7/2035
7/27/2025
45937000
5.73
7/27/2035
3/30/2023
15085000
58.40
12/14/2026
1/19/2022
6285000
204.40
12/14/2026
1/13/2021
7550000
355.00
12/14/2026
3/7/2025
28000000
4.45
3/7/2035
7/27/2025
7820000
5.73
7/27/2035
3/30/2023
1761000
58.40
9/30/2026
1/19/2022
840000
204.40
9/30/2026
1/13/2021
6550000
355.00
9/30/2026
3/30/2023
2771000
58.40
3/30/2033
1/19/2022
1255000
204.40
1/19/2032
1/13/2021
3050000
355.00
1/13/2031
3/30/2023
2386000
58.40
11/15/2026
1/19/2022
3000000
204.40
11/15/2026
3/11/2026
545315000
1.30
5/14/2036
3/11/2026
545315000
1.30
5/14/2036
3/11/2026
545315000
1.30
5/14/2036
<p id="xdx_80F_ecustom--DisclosureOfFinancialInstrumentsAndRiskManagementExplanatory_z5MIA4iv3GT8" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
22. <span id="xdx_82B_z4CGRHbfWm3g">FINANCIAL INSTRUMENTS AND RISK MANAGEMENT</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company’s financial instruments recognized
in the Company’s consolidated statements of financial position consist of the following:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Fair value estimates are made at a specific point in
time, based on relevant market information and information about financial instruments. These estimates are subject to and involve uncertainties
and matters of significant judgment; and therefore, these estimates cannot be determined with precision. Changes in assumptions could
significantly affect these estimates.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following table summarizes the Company’s financial instruments
as of March 31, 2026 and 2025 (in thousands):</p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilitiesTableTextBlock_pn3n3_zopiDedCWlsj" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_495_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zP6ymNiXA3pj" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_499_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueToOtherComprehensiveIncomeMember_zrf25agWTCtl" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zqXWYoAPlBYb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_497_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zHT3SIfzSXld" 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 id="xdx_496_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueToOtherComprehensiveIncomeMember_z67FiqFDONzi" 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 id="xdx_49E_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zMq4F3VxRHq5" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Amortized</p>
<p style="margin-top: 0; margin-bottom: 0">Cost</p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTOCI</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTPL</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Amortized</p>
<p style="margin-top: 0; margin-bottom: 0">Cost</p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTOCI</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTPL</td></tr>
<tr id="xdx_40C_eifrs-full--CategoriesOfFinancialAssetsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial assets</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">Cash and cash equivalents</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">686</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3208">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3209">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right">1,670</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3211">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3212">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--Stablecoin_i01I_pn3n3_z4e3MwE56iRa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3215">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3216">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3217">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3218">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3219">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--PrepaidExpensesAndOtherReceivable_i01I_pn3n3_zhCqM31u9Eg9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid expenses and other current assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,984</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3222">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3223">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right">555</td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3225">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3226">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 48%"> </td>
<td style="font-size: 10pt; font-weight: bold; width: 1%"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 1%"> </td>
<td id="xdx_498_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_z4sBZhEDAyW7" style="font-size: 10pt; font-weight: bold; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_49E_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zwLMtx0mT413" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_49F_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zrTGko2d4Dwd" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_493_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zfFMkwFheHT" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>Amortized <br/>Cost</b></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>FVTPL</b></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">
<p style="margin-top: 0; margin-bottom: 0"><b>Amortized</b></p>
<p style="margin-top: 0; margin-bottom: 0"><b>Cost</b></p></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>FVTPL</b></td></tr>
<tr id="xdx_40A_eifrs-full--CategoriesOfFinancialLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--AccountsPayableAndAccruedLiabilities_i01I_pn3n3_zxH3Lyhkpnfd" style="vertical-align: bottom; background-color: White">
<td style="width: 48%; font-size: 10pt; font-weight: bold; text-align: left">Accounts payable and accrued liabilities</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">4,146</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3234">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right">1,100</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3236">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--TonPayableToSettlePutRightsExercised_i01I_pn3n3_zqvR3mXfUEmg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3238">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3240">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3241">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--PutRightLiability_i01I_pn3n3_zQLRQYSyQa81" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3243">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3245">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3246">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--WarrantLiability_i01I_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3248">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3250">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right">1,952</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--LeaseLiabilityCurrentAndNoncurrent_i01I_pn3n3_zjFhkn48tGci" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Lease liability - current and noncurrent</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3253">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">138</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3255">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3256">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p id="xdx_8A2_zfMYLKFaEllf" style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">*FVTOCI refers to financial assets and liabilities with changes in fair
value recognized within other comprehensive income.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">**FVTPL refers to financial assets and liabilities with changes in fair
value recognized within the statement of operations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">A summary of the Company’s risk exposures as it relates to
financial instruments are reflected below.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Fair value of Financial Instruments</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s financial assets and liabilities are comprised of cash
and cash equivalents, receivables and investments in equities and private entities, current digital assets at fair value, stablecoins,
accounts payable and accrued liabilities, lease liability, and warrant liability.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company classifies the fair value of these transactions according to
the following fair value hierarchy based on the amount of observable inputs used to value the instrument:</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 20.65pt"></td>
<td style="width: 16.35pt">·</td>
<td>Level 1 – Values are based on unadjusted quoted prices available in active markets for identical assets or liabilities as of the
reporting date.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 20.65pt"></td>
<td style="width: 16.35pt">·</td>
<td>Level 2 – Values are based on inputs, including quoted forward prices for commodities, time value and volatility factors, which
can be substantially observed or corroborated in the marketplace. Prices in Level 2 are either directly or indirectly observable as of
the reporting date.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt">
<tr style="vertical-align: top">
<td style="width: 20.65pt"></td>
<td style="width: 16.35pt">·</td>
<td>Level 3 – Values are based on prices or valuation techniques that are not based on observable market data. Investments are classified
as Level 3 financial instrument.</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Assessment of the significance of a particular input to the fair value measurement
requires judgment and may affect the placement within the fair value hierarchy.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-indent: 0.5in">Management has assessed that the fair values of cash and cash equivalents,
other receivables and accounts payable approximate their carrying amounts largely due to the short-term maturities of these instruments.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">The following methods and assumptions were used to estimate their
fair values:</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><b>Investment in Compedica</b>: The fair value of the investment used by
management is based on multiples analysis of publicly traded comparable companies as the Company is pre-revenue, along with Compedica’s
holdings in the Company’s ordinary shares (Level 3 inputs) (see Note 10, “Investment in Compedica”).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><b>Put Option Liability</b>: The fair value is estimated using a Black-Scholes
model and in certain cases, a Monte Carlo simulation (Level 3) (see Note 12, “Put Right Liability and TON Payable”).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><b>TON Payable</b>: The fair value corresponds to the valuation of the TON
owed to the respective investors based on the Level 3 inputs denoted above (see Note 12, “Put Right Liability and TON Payable”).</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 20.75pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"><b>Warrant Liability</b>: The Series B Warrants, the Series C Warrants and
the 2023 and 2026 Placement Agent Warrants include the obligation, in the event of a Fundamental Transaction, as defined in the Series
B Warrants, the Series C Warrants and the 2023 and 2026 Placement Agent Warrants, for the Company or the successor entity to purchase
the warrants from the holder at the discretion of the holder and at the Black-Scholes value, as defined in the warrant agreements. As
a result, management concluded that, in line with IFRS 9 and paragraphs16A and 16B of IAS 32, such warrants will be accounted for as financial
liabilities on the consolidated statement of financial position with the changes in fair value recognized in the consolidated statement
of operations and other comprehensive loss. See Note 11, “Warrant Liability” for further discussion.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The fair value is estimated using a Black-Scholes model and in certain cases,
a Monte Carlo simulation (Level 3) (see Note 11, “Warrant Liability”).</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The following tables present the Company’s assets, including digital
assets accounted for in accordance with IAS 38 “<i>Intangible Assets</i>” (Level 1 and Level 3) (see Note 7, “Digital
Assets”), and financial liabilities that are measured at fair value (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--LiabilitiesMeasuredFairValueRecurringBasisTableTextBlock_pn3n3_zVLrHZkHFJR2" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BB_zE0eYMntBHej" style="display: none">Schedule of liabilities
measured at fair value on a recurring basis</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_z1rLN6TA4HHd" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49C_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_z2qYM4LPUosi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zD5X6q9UAmW9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_494_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zBld36kkVgs4" 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 id="xdx_49C_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_zoeTRhfaF2J1" 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 id="xdx_49E_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zM5QmpE2t1fb" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial and digital assets</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--DigitalAssetsAtFairValueTonLiquid_iI_zOUS9oCBMjnk" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">Digital assets at fair value, TON liquid</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">126</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3268">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3269">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3270">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3271">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3272">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--DigitalAssetsAtFairValueTonLocked_iI_zOUaVSZgiZeb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets at fair value, TON locked</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3274">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3275">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,366</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3277">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3278">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3279">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zVPTI8wLoSN7" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49E_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_z0j5MCgowog9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49A_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zeKOfFQgFhQi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_496_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zZzGpxmA9f99" 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 id="xdx_49A_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_zCicAgyZOiU6" 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 id="xdx_49C_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zzktOzhiinp3" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--TonPayableToSettlePutRightsExercised_iI_zg7mekSAa8u3" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">TON payable to settle put rights exercised</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3281">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3282">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3284">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3285">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3286">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--PutRightLiability_iI_z4Hlvat2BdB1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3288">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3289">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3291">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3292">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3293">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_eifrs-full--WarrantLiability_iI_pn3n3_zteIRtenVdC9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3295">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3296">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3298">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3299">—</span> </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">1,952</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>
<p id="xdx_8A4_zLUt3EOmq79e" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b>Credit Risk, Liquidity Risk, Digital Asset Risk, and Foreign Currency Risk</b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0 0pt 21pt; font-size: 10pt; text-indent: 15pt">Our financial instruments are exposed to certain financial risks:
Credit Risk, Liquidity Risk, Digital Asset Risk, and Foreign Currency Risk.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Credit Risk</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Credit risk is the risk of loss associated with a counterparty’s
inability to fulfill its payment obligations. The credit risk is attributable to various financial instruments, as noted below. The credit
risk is limited to the carrying value as reflected in the Company’s consolidated statements of financial position.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"><b>Cash and cash equivalents: </b>Cash and cash equivalents
comprise cash on hand and amounts invested in underlying treasury and money market funds that are readily convertible to a known amount
of cash with three months or less from date of acquisition and are subject to an insignificant risk of change in value. As of March 31,
2026 and 2025, cash equivalents was comprised of a money market account with maturities less than 90 days from the date of purchase. Cash
and cash equivalents are held with major international financial institutions and therefore the risk of loss is minimal.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Liquidity Risk</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Liquidity risk is the risk that the Company will encounter
difficulty in satisfying financial obligations as they become due. The Company’s approach to managing liquidity is to ensure, as
far as possible, that it will have sufficient liquidity to meet its liabilities when due, under both normal and stressed conditions without
incurring unacceptable losses or risking harm to the Company’s reputation. The Company holds sufficient cash and cash equivalents
to satisfy current obligations under accounts payable and accruals. The Company monitors its liquidity position regularly to assess whether
it has the funds necessary to meet its operating needs and needs for investing in new projects.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Digital Asset Risk</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company is subject to various risks including market risk, liquidity
risk and other risks related to its concentration in TON and other digital assets. Investing in digital assets is currently highly speculative
and volatile.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The price of our digital assets has been, and will likely continue to be,
highly volatile. Our financial results and the market price of our common stock could be materially adversely affected if the price of
our digital assets decreases substantially, as it has in the past, including as a result of shifts in market sentiment, speculative trading,
macroeconomic trends, technology-related disruptions and regulatory announcements.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">Our historical financial statements do not reflect the potential variability
in earnings that we may experience in the future from holding or selling digital assets. Accordingly, volatility in our earnings may be
significantly more than what we experienced in prior periods, and it may be difficult to evaluate the Company’s business and future
prospects. We also may need to perform an analysis each quarter to identify whether events or changes in circumstances indicate that our
digital assets are impaired.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company will face risks relating to the custody of its digital assets.
Cybersecurity threats, including hacking, phishing and other malicious attacks, could result in the loss, theft or misappropriation of
our digital assets. If we or our third-party service providers experience a security breach or cyberattack and unauthorized parties obtain
access to our private keys, or if our private keys are lost or destroyed, or other similar circumstances or events occur, we may lose
some or all of our digital assets and our financial condition and results of operations could be materially adversely affected.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">There is a risk that some or all of the Company’s digital assets could
be lost or stolen. There can be no assurance that our custodians will maintain adequate insurance or that such coverage will cover any
losses with respect to the Company’s digital assets. Further, transactions in digital assets are irrevocable. Stolen or incorrectly
transferred digital assets may be irretrievable. As a result, any incorrectly executed transactions of the Company’s digital assets
could adversely affect an investment in the Company’s common stock.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company’s shareholders have no specific rights to any specific
digital assets. In the event of the insolvency of the Company, its assets may be inadequate to satisfy a claim by its shareholders.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The SEC has stated that certain digital assets may be considered securities
under federal securities laws. The test for determining whether a particular digital asset is a security is complex and difficult to apply,
and the outcome is difficult to predict. Future developments could change the legal status of digital assets we hold. If our digital assets
are determined to be securities under federal or state securities laws or in a proceeding in a court of law, or otherwise, it may have
material adverse consequences for our digital assets, making them more difficult to be traded, cleared or custodied compared to other
digital assets that are not considered securities. In addition, if our digital assets are considered securities, the Company could be
considered an unregistered investment company under the Investment Company Act of 1940, which could necessitate the Company’s liquidation.
If the Company is required to comply with additional regulatory obligations, it could result in a significant increase in operating expenses
and make it difficult to continue our current operations, which would materially and adversely affect our business, financial condition
and results of operations.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">As a company at an early stage of development and without
significant internally generated cash flows, there are inherent liquidity risks, including the possibility that additional financing may
not be available to the Company. The current uncertainty in global capital markets could have an impact on the Company’s future
ability to access capital on terms that are acceptable to the Company. There can be no assurance that required financing will be available
to the Company. See Note 17, “Capital Stock and Reserves,” for a discussion of the Company’s share offering and current
funding levels.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt"><b><i>Foreign Currency Risk</i></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">While the Company operates in various jurisdictions,
substantially all of the Company’s transactions are denominated in the U.S. Dollar.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfFinancialAssetsAndFinancialLiabilitiesTableTextBlock_pn3n3_zopiDedCWlsj" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_495_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zP6ymNiXA3pj" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_499_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueToOtherComprehensiveIncomeMember_zrf25agWTCtl" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zqXWYoAPlBYb" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_497_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zHT3SIfzSXld" 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 id="xdx_496_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueToOtherComprehensiveIncomeMember_z67FiqFDONzi" 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 id="xdx_49E_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zMq4F3VxRHq5" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Amortized</p>
<p style="margin-top: 0; margin-bottom: 0">Cost</p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTOCI</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTPL</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">
<p style="margin-top: 0; margin-bottom: 0">Amortized</p>
<p style="margin-top: 0; margin-bottom: 0">Cost</p></td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTOCI</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; font-weight: bold; text-align: center">FVTPL</td></tr>
<tr id="xdx_40C_eifrs-full--CategoriesOfFinancialAssetsAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial assets</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--CashAndCashEquivalents_i01I_pn3n3" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">Cash and cash equivalents</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">686</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3208">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3209">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right">1,670</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3211">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3212">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--Stablecoin_i01I_pn3n3_z4e3MwE56iRa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Stablecoin</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">21</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3215">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3216">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3217">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3218">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3219">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--PrepaidExpensesAndOtherReceivable_i01I_pn3n3_zhCqM31u9Eg9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Prepaid expenses and other current assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,984</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3222">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3223">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right">555</td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3225">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3226">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 48%"> </td>
<td style="font-size: 10pt; font-weight: bold; width: 1%"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 1%"> </td>
<td id="xdx_498_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_z4sBZhEDAyW7" style="font-size: 10pt; font-weight: bold; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_49E_20260331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zwLMtx0mT413" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_49F_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--AmortizedCostMember_zrTGko2d4Dwd" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td style="font-size: 10pt; width: 1%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td>
<td id="xdx_493_20250331__ifrs-full--LevelsOfFairValueHierarchyAxis__custom--FairValueThroughProfitOrLossMember_zfFMkwFheHT" style="font-size: 10pt; text-align: right; width: 10%"> </td>
<td style="font-size: 10pt; text-align: left; width: 1%"> </td></tr>
</table>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>Amortized <br/>Cost</b></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>FVTPL</b></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">
<p style="margin-top: 0; margin-bottom: 0"><b>Amortized</b></p>
<p style="margin-top: 0; margin-bottom: 0"><b>Cost</b></p></td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: middle; font-size: 10pt; text-align: center"><b>FVTPL</b></td></tr>
<tr id="xdx_40A_eifrs-full--CategoriesOfFinancialLiabilitiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--AccountsPayableAndAccruedLiabilities_i01I_pn3n3_zxH3Lyhkpnfd" style="vertical-align: bottom; background-color: White">
<td style="width: 48%; font-size: 10pt; font-weight: bold; text-align: left">Accounts payable and accrued liabilities</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">4,146</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3234">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right">1,100</td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3236">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--TonPayableToSettlePutRightsExercised_i01I_pn3n3_zqvR3mXfUEmg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3238">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3240">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3241">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--PutRightLiability_i01I_pn3n3_zQLRQYSyQa81" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3243">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3245">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3246">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--WarrantLiability_i01I_pn3n3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3248">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3250">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right">1,952</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--LeaseLiabilityCurrentAndNoncurrent_i01I_pn3n3_zjFhkn48tGci" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Lease liability - current and noncurrent</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3253">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">138</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3255">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3256">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
686000
1670000
21000
1984000
555000
4146000
1100000
1425000
7105000
192000
1952000
138000
<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--LiabilitiesMeasuredFairValueRecurringBasisTableTextBlock_pn3n3_zVLrHZkHFJR2" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Details 1)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BB_zE0eYMntBHej" style="display: none">Schedule of liabilities
measured at fair value on a recurring basis</span></td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_490_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_z1rLN6TA4HHd" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49C_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_z2qYM4LPUosi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_498_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zD5X6q9UAmW9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_494_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zBld36kkVgs4" 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 id="xdx_49C_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_zoeTRhfaF2J1" 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 id="xdx_49E_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zM5QmpE2t1fb" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial and digital assets</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_ecustom--DigitalAssetsAtFairValueTonLiquid_iI_zOUS9oCBMjnk" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">Digital assets at fair value, TON liquid</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">126</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3268">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3269">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3270">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3271">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3272">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_ecustom--DigitalAssetsAtFairValueTonLocked_iI_zOUaVSZgiZeb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Digital assets at fair value, TON locked</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3274">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3275">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,366</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3277">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3278">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3279">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_496_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zVPTI8wLoSN7" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49E_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_z0j5MCgowog9" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_49A_20260331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zeKOfFQgFhQi" style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_496_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level1Member_zZzGpxmA9f99" 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 id="xdx_49A_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level2Member_zCicAgyZOiU6" 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 id="xdx_49C_20250331__ifrs-full--ImpairmentOfFinancialAssetsAxis__custom--Level3Member_zzktOzhiinp3" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="23" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="11" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 1</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 2</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Level 3</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="text-decoration: underline; font-size: 10pt; font-weight: bold; text-align: left">Financial liabilities</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"> </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"> </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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--TonPayableToSettlePutRightsExercised_iI_zg7mekSAa8u3" style="vertical-align: bottom; background-color: White">
<td style="width: 34%; font-size: 10pt; font-weight: bold; text-align: left">TON payable to settle put rights exercised</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3281">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3282">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; font-weight: bold; text-align: right">1,425</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3284">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3285">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 8%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3286">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--PutRightLiability_iI_z4Hlvat2BdB1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3288">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3289">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">7,105</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3291">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3292">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3293">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_400_eifrs-full--WarrantLiability_iI_pn3n3_zteIRtenVdC9" style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3295">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3296">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">192</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3298">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td style="font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3299">—</span> </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">1,952</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
</table>
<p style="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; color: Red"></p>
126000
2366000
1425000
7105000
192000
1952000
<p id="xdx_80B_ecustom--DisclosureOfSegmentReportingExplanatoryTextBlock_zYLhgw8IYnpk" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
23. <span id="xdx_822_z3o7VW2Q9lrg">SEGMENT REPORTING</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">While the Company operates in various jurisdictions,
substantially all of the Company’s transactions are denominated in the U.S. Dollar.</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Prior to the fiscal year ended March 31, 2026,
the Company had one operating segment, Immuno-Oncology. In September 2025, in connection with the replacement of the previous leadership
team, the Company made a strategic shift to digital assets and compute processing. While the majority of the Company’s operations
following September 2025 are now focused on compute processing and digital assets, certain subsidiaries continue to operate in the immuno-oncology
space.</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Our management reporting system produces reports
that present information about our business activities in a variety of ways. Based on these reports, the Chief Executive Officer, who
is responsible for assessing the performance of our Company and for making resource allocation decisions as our Chief Operating Decision
Maker (“CODM”), evaluates business activities based on several different results. Operating results are reviewed by operating
segment, comprised of the Company’s two operating segments: Digital & Compute and Immuno-Oncology.</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">We use an operating loss indicator to measure
the performance of our operating segments. Information about assets and liabilities is not regularly provided to our CODM.</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">Results by segment for the fiscal years ended
March 31, 2026, 2025, and 2024 is as follows:</p>
<p style="margin: 0pt 1pt 0pt 0; font-size: 10pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfSegmentReportingTableTextBlock_pn3n3_zISlVstkjR3k" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BD_zZgatWOTNhLg" style="display: none">Schedule of segment reporting</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49C_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DigitalComputeMember_zQQi4pef5xyh" 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="text-align: left"> </td>
<td id="xdx_496_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zxYOSbH0llda" style="text-align: right"> </td>
<td style="text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_490_20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zhorSaE3Ib7b" 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 id="xdx_491_20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zNoGn4xBsSre" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Digital & Compute</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_400_eifrs-full--Revenue_zzcc9PH4Xbo" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 48%; font-size: 10pt; font-weight: bold; text-align: left">Segment revenues</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">97</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3313">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3314">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3315">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </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="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--ProfitLossAbstract_iB_z4pFFDeP9sG6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Segment 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--ResearchAndDevelopmentExpense_zg3qCDmOqQQ3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Research and development</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3322">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,801</td>
<td style="font-size: 10pt; font-weight: bold; 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">3,129</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">12,535</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_eifrs-full--GeneralAndAdministrativeExpense_zBljTZEYD6Lg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: justify">General and administrative expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">16,344</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,855</td>
<td style="font-size: 10pt; font-weight: bold; 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">4,254</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">5,664</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_eifrs-full--DepreciationAndAmortisationExpense_zZweoOSFcnG6" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">193</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3333">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">35</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">54</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--ProfitLossFromOperatingActivities_zYBtJ9OJJg14" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Segment loss from operations</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(16,440</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(6,656</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(7,418</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(18,253</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--GainsLossesOnChangeInFairValueOfWarrants_z9f3jskqymAl" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,097</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,786</td>
<td style="font-size: 10pt; font-weight: bold; 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">(388</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">6,868</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ChangeInFairValueOfDeferredPurchasePricePayableTarusAndDeferredObligationIoxMilestone_zMuQEE6EtH44" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of deferred purchase price payable - Tarus and deferred
obligation - iOx milestone</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3347">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3348">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3349">—</span> </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">11,305</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--ChangeInFairValueOfPutRightsNetOfRedemptions_z5PYPZjGT4g3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of put rights, net of redemptions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(5,959</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3353">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3354">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3355">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--LossOnRevaluationOfDigitalAssets_zrVzmHl7BkU4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3358">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3359">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3360">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--LossOnRevaluationOfDigitalAssetReceivables_zONRYqKAQWV4" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of digital asset receivables</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,349</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3363">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3364">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3365">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--RealizedLossOnSaleOfDigitalAssets_zYMyFjnobtSb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Realized loss on sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,700</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3368">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3369">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3370">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--RealizedLossOnNovationOfDigitalAssetReceivables_zjFyq3GlZbCk" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Realized loss on novation of digital asset receivables</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3373">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3374">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3375">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--GainOnSettlementWithParexelIoxCro_zlrftFnk0Qda" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on settlement with Parexel - iOx CRO</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3377">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3378">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">946</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 style="-sec-ix-hidden: xdx2ixbrl3380">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LossOnRegisteredDirectOffering_z3GRGfSxrWIj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on Registered Direct Offering</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3382">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3383">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3384">—</span> </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">(2,432</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40C_ecustom--OfferingCosts_zrDU1QCJpZs3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Offering costs</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3387">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3388">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3389">—</span> </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">(662</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ImpairmentLossIoxIprd_zc4PuDWSybLi" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - iOx IPR&D</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3392">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3393">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3394">—</span> </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">(57,890</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--ImpairmentLossTarusIprd_zSdN1Vd63KFh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Tarus IPR&D</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3397">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3398">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3399">—</span> </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">(23,615</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_403_ecustom--ImpairmentLossStimunity_zG0sZ3DAYpQk" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Stimunity</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3402">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3403">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3404">—</span> </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">(1,002</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--ImpairmentLossSaugatuck_zKChggm43D9j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Saugatuck</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3407">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3408">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3409">—</span> </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">(178</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--CommitmentFeeUnderCommittedPurchaseAgreement_zR6Fjac30Lp8" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Commitment fee under Committed Purchase Agreement</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3412">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3413">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3414">—</span> </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">(839</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--GainOnDissolutionOfInvestmentInAssociate_zFpbZKRPfAK3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on dissolution of investment in associate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3417">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3418">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3419">—</span> </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">27</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--GainFromSaleOfInvestmentInPublicCompany_zcVdomIRFAg1" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain from sale of investment in public company</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3422">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3423">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3424">—</span> </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">725</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ImpairmentLossInvestmentInCompedica_zSXzRwv8SsX1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3427">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(4,804</td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3429">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3430">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--LossOnRevaluationOfInvestmentInCompedica_zB6DUIoyVn3j" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(182</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3433">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3434">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3435">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--ChangeInFairValueOfTonPayableToSettlePutRightsExercised_z2SYs5jPLmgg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">51</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3438">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3439">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3440">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--GainOnSettlementOfTonPayable_zWhbQpfNGVn4" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on settlement of TON payable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">336</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3443">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3444">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3445">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--LossOnSettlementOfPutRightLiability_zc6tV1Gj9iBj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on settlement of put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(916</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3448">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3449">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3450">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_eifrs-full--NetForeignExchangeGain_iN_di_zCRqQGgWV2Ze" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Foreign exchange transaction (loss) gain</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">4</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(5</td>
<td style="font-size: 10pt; font-weight: bold; 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">(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">7</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--InterestExpenseIncomeDefinedBenefitPlans_zs5vJnEVBKN3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Interest (expense) income, net</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,022</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">8</td>
<td style="font-size: 10pt; font-weight: bold; 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">86</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">242</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--LossOnExtinguishmentOfDebt_z4wcapWYoUf9" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on extinguishment of debt</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(582</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--GainOnExtinguishmentOfDebt_zxJa9QeFlVa5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on forgiveness of loan interest</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> $</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">837</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3468">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3469">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3470">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ShareOfLossesFromEquityMethodInvestment_zv6RnYQVW1F3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Share of losses from equity method investment</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3472">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(44</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3474">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(233</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--SegmentLossBeforeBenefitForIncomeTaxes_zybOlmQXZrD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 0pt; font-size: 10pt; font-weight: bold; text-align: left">Segment loss before benefit for income taxes</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(28,912</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(9,715</td>
<td style="font-size: 10pt; font-weight: bold; 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">(6,781</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">(85,930</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40A_ecustom--IncomeTaxBenefit_zH7StBEZswxj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3482">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3483">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10,548</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--SegmentNetLoss_z7sEEjClSHjh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Segment net loss</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(28,912</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(9,715</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,778</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(75,382</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
<p id="xdx_8AC_zrgbPX9ps6q" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfSegmentReportingTableTextBlock_pn3n3_zISlVstkjR3k" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"><span id="xdx_8BD_zZgatWOTNhLg" style="display: none">Schedule of segment reporting</span></td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_49C_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--DigitalComputeMember_zQQi4pef5xyh" 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="text-align: left"> </td>
<td id="xdx_496_20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zxYOSbH0llda" style="text-align: right"> </td>
<td style="text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td id="xdx_490_20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zhorSaE3Ib7b" 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 id="xdx_491_20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ImmunoOncologyMember_zNoGn4xBsSre" style="font-size: 10pt; text-align: right"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="15" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">March 31,</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="7" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Digital & Compute</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Immuno-Oncology</td></tr>
<tr style="vertical-align: bottom">
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: center"> </td></tr>
<tr id="xdx_400_eifrs-full--Revenue_zzcc9PH4Xbo" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 48%; font-size: 10pt; font-weight: bold; text-align: left">Segment revenues</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right">97</td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold"> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3313">—</span> </td>
<td style="width: 1%; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3314">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td style="width: 10%; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3315">—</span> </td>
<td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </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="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_eifrs-full--ProfitLossAbstract_iB_z4pFFDeP9sG6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Segment 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt"> </td>
<td style="text-align: left"> </td>
<td style="text-align: right"> </td>
<td style="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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--ResearchAndDevelopmentExpense_zg3qCDmOqQQ3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Research and development</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3322">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">2,801</td>
<td style="font-size: 10pt; font-weight: bold; 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">3,129</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">12,535</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_eifrs-full--GeneralAndAdministrativeExpense_zBljTZEYD6Lg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: justify">General and administrative expenses</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">16,344</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">3,855</td>
<td style="font-size: 10pt; font-weight: bold; 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">4,254</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">5,664</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_eifrs-full--DepreciationAndAmortisationExpense_zZweoOSFcnG6" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Depreciation and amortization expense</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">193</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3333">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">35</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">54</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40D_eifrs-full--ProfitLossFromOperatingActivities_zYBtJ9OJJg14" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Segment loss from operations</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(16,440</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(6,656</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(7,418</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(18,253</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr id="xdx_404_ecustom--GainsLossesOnChangeInFairValueOfWarrants_z9f3jskqymAl" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of warrant liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,097</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">1,786</td>
<td style="font-size: 10pt; font-weight: bold; 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">(388</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">6,868</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ChangeInFairValueOfDeferredPurchasePricePayableTarusAndDeferredObligationIoxMilestone_zMuQEE6EtH44" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of deferred purchase price payable - Tarus and deferred
obligation - iOx milestone</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3347">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3348">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3349">—</span> </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">11,305</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--ChangeInFairValueOfPutRightsNetOfRedemptions_z5PYPZjGT4g3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of put rights, net of redemptions</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(5,959</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3353">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3354">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3355">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40F_ecustom--LossOnRevaluationOfDigitalAssets_zrVzmHl7BkU4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,411</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3358">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3359">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3360">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_401_ecustom--LossOnRevaluationOfDigitalAssetReceivables_zONRYqKAQWV4" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of digital asset receivables</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(2,349</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3363">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3364">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3365">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--RealizedLossOnSaleOfDigitalAssets_zYMyFjnobtSb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Realized loss on sale of digital assets</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,700</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3368">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3369">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3370">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--RealizedLossOnNovationOfDigitalAssetReceivables_zjFyq3GlZbCk" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Realized loss on novation of digital asset receivables</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">676</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3373">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3374">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3375">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--GainOnSettlementWithParexelIoxCro_zlrftFnk0Qda" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on settlement with Parexel - iOx CRO</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3377">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3378">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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">946</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 style="-sec-ix-hidden: xdx2ixbrl3380">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_404_ecustom--LossOnRegisteredDirectOffering_z3GRGfSxrWIj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on Registered Direct Offering</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3382">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3383">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3384">—</span> </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">(2,432</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40C_ecustom--OfferingCosts_zrDU1QCJpZs3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Offering costs</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3387">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3388">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3389">—</span> </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">(662</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--ImpairmentLossIoxIprd_zc4PuDWSybLi" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - iOx IPR&D</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3392">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3393">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3394">—</span> </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">(57,890</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--ImpairmentLossTarusIprd_zSdN1Vd63KFh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Tarus IPR&D</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3397">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3398">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3399">—</span> </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">(23,615</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_403_ecustom--ImpairmentLossStimunity_zG0sZ3DAYpQk" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Stimunity</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3402">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3403">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3404">—</span> </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">(1,002</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_400_ecustom--ImpairmentLossSaugatuck_zKChggm43D9j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - Saugatuck</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3407">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3408">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3409">—</span> </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">(178</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_402_ecustom--CommitmentFeeUnderCommittedPurchaseAgreement_zR6Fjac30Lp8" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Commitment fee under Committed Purchase Agreement</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3412">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3413">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3414">—</span> </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">(839</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_409_ecustom--GainOnDissolutionOfInvestmentInAssociate_zFpbZKRPfAK3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on dissolution of investment in associate</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3417">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3418">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3419">—</span> </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">27</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40E_ecustom--GainFromSaleOfInvestmentInPublicCompany_zcVdomIRFAg1" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain from sale of investment in public company</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3422">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3423">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3424">—</span> </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">725</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--ImpairmentLossInvestmentInCompedica_zSXzRwv8SsX1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Impairment loss - investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3427">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(4,804</td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3429">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3430">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--LossOnRevaluationOfInvestmentInCompedica_zB6DUIoyVn3j" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on revaluation of investment in Compedica</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(182</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3433">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3434">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3435">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_402_ecustom--ChangeInFairValueOfTonPayableToSettlePutRightsExercised_z2SYs5jPLmgg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Change in fair value of TON payable to settle put rights exercised</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">51</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3438">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3439">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3440">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--GainOnSettlementOfTonPayable_zWhbQpfNGVn4" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on settlement of TON payable</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">336</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3443">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3444">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3445">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_409_ecustom--LossOnSettlementOfPutRightLiability_zc6tV1Gj9iBj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on settlement of put right liability</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(916</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3448">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3449">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3450">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_eifrs-full--NetForeignExchangeGain_iN_di_zCRqQGgWV2Ze" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Foreign exchange transaction (loss) gain</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">4</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(5</td>
<td style="font-size: 10pt; font-weight: bold; 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">(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">7</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_408_eifrs-full--InterestExpenseIncomeDefinedBenefitPlans_zs5vJnEVBKN3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Interest (expense) income, net</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(1,022</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">8</td>
<td style="font-size: 10pt; font-weight: bold; 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">86</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">242</td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40B_ecustom--LossOnExtinguishmentOfDebt_z4wcapWYoUf9" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Loss on extinguishment of debt</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(582</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"> </td>
<td style="font-size: 10pt; font-weight: bold; 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"> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_405_ecustom--GainOnExtinguishmentOfDebt_zxJa9QeFlVa5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left">Gain on forgiveness of loan interest</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> $</td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">837</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3468">—</span> </td>
<td style="font-size: 10pt; font-weight: bold; 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 style="-sec-ix-hidden: xdx2ixbrl3469">—</span> </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 style="-sec-ix-hidden: xdx2ixbrl3470">—</span> </td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_406_ecustom--ShareOfLossesFromEquityMethodInvestment_zv6RnYQVW1F3" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Share of losses from equity method investment</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3472">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">(44</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3474">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(233</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_405_ecustom--SegmentLossBeforeBenefitForIncomeTaxes_zybOlmQXZrD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="padding-left: 0pt; font-size: 10pt; font-weight: bold; text-align: left">Segment loss before benefit for income taxes</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(28,912</td>
<td style="font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; text-align: right">(9,715</td>
<td style="font-size: 10pt; font-weight: bold; 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">(6,781</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">(85,930</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr id="xdx_40A_ecustom--IncomeTaxBenefit_zH7StBEZswxj" style="vertical-align: bottom; background-color: White">
<td style="padding-left: 10pt; font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax benefit</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3482">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3483">—</span> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">3</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">10,548</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td></tr>
<tr id="xdx_40A_ecustom--SegmentNetLoss_z7sEEjClSHjh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Segment net loss</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(28,912</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right">(9,715</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(6,778</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td>
<td style="font-size: 10pt; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(75,382</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">)</td></tr>
</table>
97000
2801000
3129000
12535000
16344000
3855000
4254000
5664000
193000
35000
54000
-16440000
-6656000
-7418000
-18253000
1097000
1786000
-388000
6868000
11305000
-5959000
-1411000
-2349000
-1700000
676000
946000
-2432000
-662000
-57890000
-23615000
-1002000
-178000
-839000
27000
725000
-4804000
-182000
51000
336000
-916000
-4000
5000
7000
-7000
-1022000
8000
86000
242000
-582000
837000
-44000
-233000
-28912000
-9715000
-6781000
-85930000
3000
10548000
-28912000
-9715000
-6778000
-75382000
<p id="xdx_80F_ecustom--DisclosureOfCapitalManagementExplanatoryTextBlock_zwQXyHqLpqGk" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
23. <span id="xdx_82F_zNp7jQKCHDr7">CAPITAL MANAGEMENT</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company considers the items included in shareholders’
equity as capital. The Company had accounts payable and accrued liabilities of approximately $<span id="xdx_90C_ecustom--PayablesAndAccruedExpense_iI_pn3n3_dm_c20260331_zZBBUNtoLlGj" title="Payables and accrued expenses">4.1</span>
million as of March 31, 2026 (accounts payable and accrued liabilities of approximately $<span id="xdx_908_ecustom--PayablesAndAccruedExpense_iI_pn3n3_dm_c20250331_zUqGwimzqy85" title="Payables and accrued expenses">1.1
</span>million as of March 31, 2025), put right liabilities of approximately $<span id="xdx_902_ecustom--PutRightLiabilities_iI_pn3n3_dm_c20260331_ziAVwt4tP7kg" title="Put right liabilities">7.1</span>
million as of March 31, 2026 (nil as of March 31, 2025), and current assets of approximately $<span id="xdx_90B_ecustom--CurrentAsset_iI_pn3n3_dm_c20260331_zOziBbIgo0M3" title="Current assets">4.0</span>
million as of March 31, 2026 (approximately $<span id="xdx_900_ecustom--CurrentAsset_iI_pn3n3_dm_c20250331_zgrBYQWg9aie" title="Current assets">2.2</span>
million as of March 31, 2025). The Company’s objectives when managing capital are to safeguard the Company’s ability to continue
as a going concern in order to pursue new business opportunities and to maintain a flexible capital structure while developing the Telegram
ecosystem and managing a strategic reserve of digital assets, which optimizes the costs of capital at an acceptable risk.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company manages the capital structure and makes
adjustments to it in light of changes in economic conditions and the risk characteristics of the underlying assets.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 0.5in">The Company is not subject to any externally imposed
capital requirements and does not presently utilize any quantitative measures to monitor its capital. During fiscal year ended March 31,
2026, the Company shifted its capital management approach to focus primarily developing the Telegram ecosystem, managing a strategic reserve
of digital assets, and acquiring GPUs to generate revenues from compute demand. There were no other changes to the Company’s approach
to capital management during the fiscal year ended March 31, 2026.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
4100000
1100000
7100000
4000000.0
2200000
<p id="xdx_80F_eifrs-full--DisclosureOfInterestsInOtherEntitiesExplanatory_zOQllwliGhTc" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
24. <span id="xdx_82D_z6qOlJGjKTEf">NON-CONTROLLING INTEREST</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The table below summarize the Company’s non-controlling interest as
of the periods presented (in thousands):</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfNoncontrollingInterestTableTextBlock_pn3n3_zasandL9FVq4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NON-CONTROLLING INTEREST (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BA_z878ccb405r7" style="display: none">Schedule of non-controlling
interest</span></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 style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="vertical-align: middle; font-size: 10pt; text-align: center">
<p style="margin-top: 0; margin-bottom: 0"><b>Saugatuck</b></p>
<p style="margin-top: 0; margin-bottom: 0"><b>and subsidary</b></p></td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold">Non-controlling interest as of April 1, 2023</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_984_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zKO3eXzggBki" style="width: 12%; font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(650</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_ztXhWty3KIZk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net (loss) attributable to non-controlling interest">(43</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Non-controlling interest as of March 31, 2024</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98A_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_z60iZH9zo4r" style="font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(693</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_z94XkukyZVqe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net (loss) attributable to non-controlling interest">(11</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Non-controlling interest as of March 31, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98C_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zpONoyrL8okk" style="font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(704</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_989_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zUWl0fjhWlAk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net (loss) attributable to non-controlling interest">(1</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Non-controlling interest as of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_eifrs-full--NoncontrollingInterests_iE_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_znWEiQvoQnbk" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Non-controlling interest, at ending">(705</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"></p>
<p id="xdx_8A3_zejfsfDugYI9" style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company held 70% interest in Saugatuck and subsidiary through SalvaRx.
Saugatuck and subsidiary includes Saugatuck and its wholly-owned subsidiary, Saugatuck Rx LLC.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center"><b> </b></p>
<p style="margin: 0pt 0; font-size: 10pt"><b> </b></p>
<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--ScheduleOfNoncontrollingInterestTableTextBlock_pn3n3_zasandL9FVq4" style="border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NON-CONTROLLING INTEREST (Details)">
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left"><span id="xdx_8BA_z878ccb405r7" style="display: none">Schedule of non-controlling
interest</span></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 style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold"> </td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left"> </td>
<td style="vertical-align: middle; font-size: 10pt; text-align: center">
<p style="margin-top: 0; margin-bottom: 0"><b>Saugatuck</b></p>
<p style="margin-top: 0; margin-bottom: 0"><b>and subsidary</b></p></td>
<td style="font-size: 10pt; text-align: left"> </td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="width: 85%; font-size: 10pt; font-weight: bold">Non-controlling interest as of April 1, 2023</td>
<td style="width: 1%; font-size: 10pt"> </td>
<td style="width: 1%; font-size: 10pt; text-align: left">$</td>
<td id="xdx_984_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zKO3eXzggBki" style="width: 12%; font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(650</td>
<td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_98B_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20230401__20240331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_ztXhWty3KIZk" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net (loss) attributable to non-controlling interest">(43</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Non-controlling interest as of March 31, 2024</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98A_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_z60iZH9zo4r" style="font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(693</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td>
<td id="xdx_989_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20240401__20250331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_z94XkukyZVqe" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Net (loss) attributable to non-controlling interest">(11</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; text-align: left">Non-controlling interest as of March 31, 2025</td>
<td style="font-size: 10pt"> </td>
<td style="font-size: 10pt; text-align: left">$</td>
<td id="xdx_98C_eifrs-full--NoncontrollingInterests_iS_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zpONoyrL8okk" style="font-size: 10pt; text-align: right" title="Non-controlling interest, at beginning">(704</td>
<td style="font-size: 10pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
<td style="font-size: 10pt; font-weight: bold; text-align: left; padding-bottom: 1pt">Net loss attributable to non-controlling interest</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left"> </td>
<td id="xdx_989_ecustom--NetLossAttributableToNoncontrollingInterest_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_zUWl0fjhWlAk" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right" title="Net (loss) attributable to non-controlling interest">(1</td>
<td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt">Non-controlling interest as of March 31, 2026</td>
<td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td>
<td id="xdx_985_eifrs-full--NoncontrollingInterests_iE_pn3n3_c20250401__20260331__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaugatuckMember_znWEiQvoQnbk" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Non-controlling interest, at ending">(705</td>
<td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">)</td></tr>
</table>
<p style="margin: 0pt 0; font-size: 10pt; text-align: center; color: Red"></p>
-650000
-43000
-693000
-11000
-704000
-1000
-705000
<p id="xdx_80C_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zhFykYXAexX3" style="margin: 0pt 0; font-size: 10pt"><b>NOTE
25. <span id="xdx_82F_zE0GY6Qb2dv">SUBSEQUENT EVENTS</span></b></p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">The Company has evaluated subsequent events through July 15, 2026 the date
on which the consolidated financial statements were available to be issued.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On April 14, 2026, pursuant to prior approvals by our board of directors,
we filed a Certificate of Change of Name and Amendment to our Memorandum and Articles of Association. The documents changed our corporate
name from AlphaTON Capital Corp to Alpha Compute Corp to better reflect the nature of our expanded current business operations in compute
and AI infrastructure.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On April 21, 2026, our shares of common stock will begin trading under the
new symbol ALP on the Nasdaq Capital Market. The Certificate of Change of Name and Amendment to our Memorandum and Articles of Association
are filed as Exhibit 99.1 and Exhibit 99.2 to this current report and are incorporated herein by reference.</p>
<p style="margin: 0pt 0; font-size: 10pt"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On May 12, 2026, Alpha Compute Corp (the “Company”) issued a
press release announcing the execution of a compute off-take agreement related to a cluster of 504 NVIDIA B200 GPUs. A copy of the press
release is attached hereto as Exhibit 99.1.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">As previously disclosed, in connection with Alpha Compute Corp’s (the
“Company”) September 2025 private placement financing (the “Sept. 2025 Private Placement Financing”), the Company
entered into certain Side Letter Agreements (each, a “Side Letter”) with certain investors in the Sept. 2025 Private Placement
Financing. The Side Letters granted an irrevocable right and option to these investors to require the Company to repurchase all the ordinary
shares of the Company (“Ordinary Shares”) received by the respective investor in exchange for the consideration initially
provided by the respective investor to the Company (the “Put Option”). The period in which the Put Option may be exercised
varies from six to twelve months, depending on the investor, after the September 25, 2025 closing of the Sept. 2025 Private Placement
Financing. On June 22, 2026 two of these investors exercised their Put Options, obligating the Company to transfer to the investors a
total of 2,114,583 TON tokens and 5,136,459 USDC tokens (which represents the consideration initially provided by these investors to the
Company), with no adjustment for value, in exchange for the repurchase by the Company of a total of 1,196,295 Ordinary Shares and 633,931
Pre-Funded Warrants received by these investors in the Sept. 2025 Private Placement Financing.</p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in"> </p>
<p style="margin: 0pt 0; font-size: 10pt; text-indent: 0.5in">On March 19, 2026, the Company entered into a sale and purchase agreement
(the “SPA”) with Animoca Brands Limited (“Animoca Brands”) to acquire a 60% controlling equity interest in Ga
Mee Global Limited (“GaMee Global”), a company incorporated in Hong Kong and wholly owned subsidiary of Animoca Brands, and
certain digital tokens (the “GaMee Transaction”). GAMEE is a gaming and entertainment platform within Telegram's ecosystem
and provides the Company with additional distribution and customer acquisition opportunities within the decentralized AI space. Animoca
Brands, prior to closing, will conduct a reorganization to transfer 100% of the equity of Gamee Limited, a company incorporated in the
United Kingdom (the “UK Company”) to GaMee Global. The UK Company owns the entire equity in Gamee Mobile s.r.o., a company
incorporated under the laws of the Czech Republic (the “Czech Company” and together with GaMee Global and the UK Company,
“GaMee”). Under the terms of the SPA, at the closing of the GaMee Transaction (“Completion”), the Company has
agreed to pay total upfront consideration of $3.5 million (the “Completion Consideration”), comprised of: (i) $1.5 million
in cash, and (ii) $2.0 million in equity consideration in the Company, valued at $1.00 per share. The equity portion of the Completion
Consideration under subparagraph (ii) is structured as a combination of ordinary shares of the Company (“Ordinary Shares”)
and pre-funded warrants exercisable for Ordinary Shares (“Pre-Funded Warrants”). Specifically, at Completion, Animoca Brands
will receive: (i) 99,800 Ordinary Shares, and (ii) Pre-Funded Warrants exercisable for 1,900,200 Ordinary Shares, representing the balance
of the equity portion of the Completion Consideration. The GaMee Transaction closed on May 27, 2026.</p>