Financial Instruments - Fair Value Measurements (Tables)

3 Months Ended

Jun. 30, 2026

Financial Instruments - Fair Value Measurements [Abstract]

Schedule of Financial Instruments Not Carried at Fair Value

The carrying value of financial instruments not carried at fair value by categories are as below:

As at		June 30, 2026				March 31, 2026
		Carrying value				Carrying value
Financial assets
Cash and cash equivalents		$	405,441			$	328,586
Accounts receivable			73,634				100,167
Long term investments			21,417				21,066
Other financial assets			227,614				230,981
Total assets		$	728,106			$	680,800

Financial liabilities
Accounts payable		$	24,338,839			$	22,637,202
Debt			2,140,138				2,511,444
Operating lease			771,026				827,414
Finance lease			1,521,842				2,058,281
Unsecured notes			760,218				811,178
Convertible notes			386,138				451,348
Redeemable promissory note			30,145				-
Other financial liabilities			1,088,218				1,289,771
Total liabilities		$	31,036,564			$	30,586,638

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis:

		June 30, 2026
		Total Carrying value				Level 1				Level 2				Level 3

Assets:
Assets previously held for sale		$	212,896			$	-			$	212,896			$	-
Liabilities:
Atalaya Note		$	6,534,456			$	-			$	-			$	6,534,456

		March 31, 2026
		Total Carrying value				Level 1				Level 2				Level 3
Assets:
Assets previously held for sale		$	213,875			$	-			$	213,875			$	-
Liabilities:
Atalaya Note		$	6,554,074			$	-			$	-			$	6,554,074

Schedule of Changes in the Fair Value

he changes in the fair value are summarized below:

		Unsecured Convertible Note (‘Atalaya Note’)

Balance as of April 1, 2025			6,002,269
Change in fair value of unsecured convertible note			134,582
Balance as of June 30, 2025		$	6,136,851

Balance as of April 1, 2026			6,554,074
Change in fair value of unsecured convertible note			134,582
Repayment of unsecured convertible note			(154,200	)
Balance as of June 30, 2026		$	6,534,456

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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