Fair Value Measurements and Financial Risk Management (Tables)

3 Months Ended

Jun. 30, 2026

Fair Value Measurements and Financial Risk Management [Abstract]

Schedule of Recurring Fair Value Measurement

The following tables present the Company’s assets and liabilities measured at fair value on a recurring basis as of June 30, 2026 and March 31, 2026. Instruments carried under the measurement alternative; the equity method or amortized cost are excluded. Detailed Level 3 reconciliations, valuation techniques, significant unobservable inputs and sensitivity information are presented in Note 7 - Investments, Note 9 - Yorkville Warrant, Note 10 - Short-Term Debt and Note 11 - Capital Stock. See Note 8 - Intangible Assets and License Contract Liability for the measurement and contractual terms of the license contract liability.

As of June 30, 2026

Recurring fair value measurement		Total				Level 1				Level 2				Level 3
Assets
TDOG common shares		$	1,132,997			$	1,132,997			$	-			$	-
CleanCore common shares			10,659,999				10,659,999				-				-
CleanCore pre-funded warrants			819,916				-				819,916
CleanCore strategic advisory warrants			9,078,553				-				9,078,553
McQueen convertible debentures			1,656,943				-				-				1,656,943
Total recurring fair value assets		$	23,348,408			$	11,792,996			$	9,898,469			$	1,656,943
Liabilities
Yorkville warrant derivative liability		$	2,837,274			$	-			$	-			$	2,837,274
Yorkville convertible note - fair value option			1,679,287				-				-				1,679,287
Senior secured convertible notes - fair value option			2,733,454				-				-				2,733,454
Total recurring fair value liabilities		$	7,250,015			$	-			$	-			$	7,250,015

As of March 31, 2026

Recurring fair value measurement		Total				Level 1				Level 2				Level 3
Assets
DataCentrex common shares		$	370,296			$	370,296			$	-			$	-
CleanCore common shares			3,204,000				3,204,000				-				-
CleanCore pre-funded warrants			355,918				-				355,918
CleanCore strategic advisory warrants			3,567,386				-				3,567,386
McQueen convertible debentures			1,657,714				-				-				1,657,714
Total recurring fair value assets		$	9,155,314			$	3,574,296			$	3,923,304			$	1,657,714
Total recurring fair value liabilities		$	-			$	-			$	-			$	-

Schedule of Changes in Recurring Level 3 Investment Assets

The following table presents changes in the McQueen convertible debentures, the Company’s recurring Level 3 investment assets for the three months ended June 30, 2026. Detailed instrument-level valuation techniques, significant unobservable inputs and sensitivity information are presented in Note 7 - Investments. The corresponding disclosures for convertible debt measured under the fair value option are presented in Note10 - Short-Term Debt, and those for the Yorkville warrant derivative liability are presented in Note 09 - Yorkville Warrant.

Level 3 asset		March 31, 2026				Change in OCI				June 30, 2026
McQueen convertible debentures		$	1,657,714			$	(771	)		$	1,656,943
Total recurring Level 3 assets		$	1,657,714			$	(771	)		$	1,656,943

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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