v3.26.1
OFFICE LEASE RIGHT OF USE ASSET AND LEASE LIABILITY
12 Months Ended
Mar. 31, 2026
OFFICE LEASE RIGHT OF USE ASSET AND LEASE LIABILITY  
OFFICE LEASE - RIGHT OF USE ASSET AND LEASE LIABILITY

14. OFFICE LEASE – RIGHT OF USE ASSET AND LEASE LIABILITY

 

The Company subleases corporate offices in Vancouver, BC, from HDSI under a lease agreement dated May 1, 2021, and the lease expires on April 29, 2026. On May 1, 2026, the lease agreement was renewed for another 5-year term expiring on April 30, 2031.

 

Right-of-use asset

 

A summary of the changes in the right-of-use asset for the twelve months ended March 31, 2026 is as follows:

 

Right-of-use-asset

 

($)

 

Balance at March 31, 2024

 

 

42,033

 

Amortization

 

 

(20,175)

Balance at March 31, 2025

 

 

21,858

 

Amortization

 

 

(20,177)

Balance at March 31, 2026

 

 

1,681

 

 

Lease liability

 

On May 1, 2021, the Company entered into the lease agreement, which resulted in the lease liability of $100,877 (undiscounted value of $134,766, discount rate used was 12.00%). This liability represents the monthly lease payment from May 1, 2021 to April 29, 2026, the end of the lease term less abatement granted by HDSI.

 

A summary of changes in the lease liability during the year ended March 31, 2026 are as follows:

 

Lease liability

 

($)

 

Balance at March 31, 2025

 

 

28,764

 

Lease payment – base rent portion

 

 

(28,165)

Lease liability – accretion expense

 

 

1,748

 

Balance at March 31, 2026

 

 

2,347

 

Current portion

 

 

2,347

 

Long-term portion

 

 

 

 

The following is a schedule of the Company’s future lease payments (base rent portion) under the lease obligations:

 

Future lease payments (base rent portion only)

 

($)

 

Fiscal 2027 (April 1, 2026 to April 29, 2027)

 

 

2,347

 

Total undiscounted lease payments

 

 

2,347

 

Less: imputed interest

 

 

 

Lease liability as at March 31, 2026

 

 

2,347