v3.26.1
Digital Currencies
3 Months Ended
Jun. 30, 2026
Digital Currencies [Abstract]  
Digital Currencies [Text Block]

6. Digital Currencies

Digital currencies are recognized at their fair value on the date they are received as revenue from digital currency mining and are revalued to their current market value at each reporting date. 

The Company's holdings of digital currencies consist of the following:

    June 30, 2026     March 31, 2026  
             
Bitcoin $ 11,065   $ 10,612  
Other currencies   183     210  
Total $ 11,248   $ 10,822  

The continuity of digital currencies was as follows:

Bitcoin   Amount     Number of coins  
             
Digital currencies, March 31, 2025 $ 180,741     2,201  
             
Digital currency mined (non-cash consideration)   278,253     2,885  
Digital currency purchased   18,330     172  
Digital currency sold   (276,681 )   (2,969 )
Deposit on equipment (i)   (190,153 )   (2,139 )
Revaluation adjustment   122     -  
Digital currencies, March 31, 2026 $ 10,612     150  
             
Digital currency mined (non-cash consideration)   72,060     1,004  
Digital currency sold   (66,817 )   (918 )
Deposit on equipment (i)   (3,238 )   (46 )
Revaluation adjustment   (1,552 )      
Digital currencies, June 30, 2026 $ 11,065     190  

The following table summarizes the Company's net realized and unrealized gains (losses) on digital currencies:

    June 30, 2026     June 30, 2025  
             
Cumulative realized gain (loss) $ 765   $ 17,270  
Revaluation (loss) gain   (1,574 )   5,891  
Net realized and unrealized (losses) gains $ (809 ) $ 23,161  

During the period ended June 30, 2026, the Company sold digital currencies for proceeds totalling $70.8 million (June 30, 2025 - $265.5 million)

(i) The Company enters into certain equipment purchase agreements whereby the Company has the right to pay for the equipment deposit using Bitcoin. If the deposit is paid in Bitcoin the Company has an option to repurchase the Bitcoin in the future at the price on the date that the deposit in Bitcoin was made. During the period ended June 30, 2025 the Company exercised certain options and repurchased a total of 86 Bitcoin at a strike price of $88 resulting in a gain of $1.4 million in the condensed interim consolidated statements of loss and comprehensive loss (Note 25). There were no exercises during period ended June 30, 2026.

During the period ended June 30, 2026 the Company transferred 46 Bitcoin (March 31, 2026 - 2,139 Bitcoin), as a deposit on equipment and received an option to repurchase the Bitcoin. The option is initially measured at fair value on the respective issuance dates included in the table below, using the Black- Scholes option pricing model with the following assumptions:

   

January 7,

2026

   

March 7,

2026

   

April 19,

2026

 
                   
Spot rate ($)   91     67     74  
Strike price ($)   110     110     110  
Risk-free interest rate   3.48%     3.54%     3.64%  
Expected life (years)   1.01     1.01     1.01  
Annualized volatility   45.92%     51.21%     44.34%  
Number of Bitcoin   106     60     46  
Contract value ($)   11,665     6,648     5,017  
Fair value - initial ($)   1,225     266     210  

The options are remeasured each reporting period. As at June 30, 2026 and March 31, 2026, the options were valued using the Black-Scholes option pricing model with the following assumptions:

    June 30, 2026     March 31, 2026  
             
Spot price ($)   59     68  
Strike price ($)   110     110  
Risk-free interest rate   3.86%-3.93%     3.60% - 3.71%  
Expected life (years)   0.53-0.81     0.79 - 0.95  
Annualized volatility   43.23%     51.37%  
Number of Bitcoin pledged   212     166  

As at June 30, 2026, the Company holds options to repurchase 212 Bitcoin (March 31, 2026 - 166) and the fair value of these options is $0.1 million (March 31, 2026 - $0.6 million). During the period ended June 30, 2026, the Company recognized a remeasurement loss of $0.7 million (June 30, 2025 - remeasurement gain of $16.6 million) (Note 25).

The derivative asset continuity is outlined below:

    June 30, 2026     # BTC     March 31, 2026     # BTC  
                         
Balance, at April 1 $ 606     166   $ 1,300     172  
Additions   210     46     35,166     2,245  
Modifications and exercises   -     -     (12,807 )   (799 )
Expirations   -     -     (6,471 )   (1,452 )
Change in fair value   (719 )         (16,582 )   -  
Balance, at March 31 $ 97     212   $ 606     166