ACCOUNTS PAYABLE AND ACCRUED LIABILITIES - RESTATED

12 Months Ended

Mar. 31, 2026

NOTE 14. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES - RESTATED

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


	As of March 31,
	2026		2025

Accounts payable	$	2,413	$	427
Accrued other professional fees		—		262
Accrued accounting and auditing fees		73		155
Accrued bonuses and other payroll-related expenses		913		89
Accrued CRO		—		80
Accrued legal fees		414		60
Accrued clinical and R&D services		—		14
Capital expenditures		333		0
Other		—		13
Total accounts payable and accrued liabilities	$	4,146	$	1,100