9. Accounts Payable and Accrued Liabilities

The components of accounts payable and accrued liabilities are as follows:

		June 30, 2026		March 31, 2026

Accounts payable	$	12,823	$	10,676
Accrued liabilities		15,940		12,795
Holdback payable		500		500
Other payable*		4,491		3,074
Provision for regulatory liabilities (Note 16)		84,650		-

	$	118,403	$	27,045

As at June 30, 2026, included in other payable is $2.2 million (March 31, 2026 - $2.2 million) customer refundable deposit for high performance computing service agreement covering two month service fee.