BORROWINGS AND DERIVATIVE FINANCIAL LIABILITIES (Tables)
|
9 Months Ended |
Jun. 30, 2026 |
|---|
| Notes and other explanatory information [abstract] |
|
| Schedule of Senior secured loans |
| Schedule of Senior
secured loans | |
| | |
June
30,
2026 | | |
March
31,
2026 | | |
September
30, 2025 | |
| | |
| | | |
| | | |
| $ | | |
| $ | |
| | |
| | | |
| | | |
| | | |
| | |
| JGB
senior secured loan, net | |
| 20 | (a) | |
| 13,018,588 | | |
| 14,204,177 | | |
| 16,236,880 | |
| FAR
Holdings 26 BTC financing | |
| 20 | (b) | |
| 1,267,679 | | |
| — | | |
| — | |
| Total senior secured
loans, net | |
| | | |
| 14,286,267 | | |
| 14,204,177 | | |
| 16,236,880 | |
| Less:
current portion | |
| | | |
| (6,650,484 | ) | |
| (6,243,813 | ) | |
| (1,554,867 | ) |
| Non-current
portion | |
| | | |
| 7,635,783 | | |
| 7,960,364 | | |
| 14,682,013 | |
|
| Schedule of convertible notes and debentures |
| Schedule of convertible notes and debentures | |
June
30, | | |
March
31, | | |
September | |
| | |
2026 | | |
2026 | | |
30,
2025 | |
| | |
| | | |
| $ | | |
| $ | |
| | |
| | | |
| | | |
| | |
| Former CEO convertible loan,
including accrued interest | |
| 1,752,590 | | |
| 1,690,808 | | |
| 1,568,220 | |
| FAR
Holdings convertible promissory note | |
| 1,991,533 | | |
| 1,715,952 | | |
| — | |
| | |
| 3,744,123 | | |
| 3,406,760 | | |
| 1,568,220 | |
|
| Schedule of derivative financial liabilities |
| Schedule of derivative
financial liabilities | |
June
30,
2026 | | |
March
31,
2026 | |
| | |
| | | |
| $ | |
| | |
| | | |
| | |
| JGB warrant
liabilities | |
| 11,401,912 | | |
| 5,115,442 | |
| Other warrant liabilities | |
| 1,061,078 | | |
| 97,522 | |
| FAR conversion option | |
| 2,949,923 | | |
| 255,671 | |
| Other
conversion-option liabilities | |
| 139,865 | | |
| 45,495 | |
| Derivative
financial liabilities | |
| 15,552,778 | | |
| 5,514,130 | |
|
| Schedule of option-pricing models |
| JGB
First WarrantsSchedule of option-pricing models | |
Grant
date | | |
Exercise
date | | |
Reporting
date | |
| | |
| | | |
| | | |
| | |
| Estimated
stock price at time of grant | |
$ | 4.00 | | |
$ | 4.12 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 5.40 | | |
| 4.61 | | |
| 4.39 | |
| Compounded risk-free
rate | |
| 3.83 | % | |
| 3.94 | % | |
| 4.19 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 0.10 | | |
$ | 0.10 | | |
$ | 0.10 | |
| Volatility | |
| 115 | % | |
| 87 | % | |
| 119 | % |
| JGB
Second Warrants | |
Grant
date | | |
Reporting
date | |
| Estimated
stock price at time of grant | |
$ | 4.00 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 5.08 | | |
| 4.39 | |
| Compounded risk-free
rate | |
| 3.58 | % | |
| 4.19 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 0.10 | | |
$ | 0.10 | |
| Volatility | |
| 115 | % | |
| 119 | % |
| October
warrants | |
Grant
date | | |
Reporting
date | |
| Estimated
stock price at time of grant | |
$ | 4.00 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 2.00 | | |
| 1.27 | |
| Compounded risk-free
rate | |
| 3.59 | % | |
| 3.98 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 5.00 | | |
$ | 5.00 | |
| Volatility | |
| 115 | % | |
| 119 | % |
| JGB
Conversion Feature | |
| Grant
date | | |
| Reporting
date | |
| | |
| | | |
| | |
| Estimated stock price
at time of grant | |
$ | 4.00 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 2.69 | | |
| 1.99 | |
| Compounded risk-free
rate | |
| 3.47 | % | |
| 4.14 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 4.00 | | |
$ | 4.00 | |
| Volatility | |
| 115 | % | |
| 119 | % |
| October Financing Conversion Feature | |
Grant
date | | |
Exercise
date | | |
Reporting
date | |
| | |
| | | |
| | | |
| | |
| Estimated
stock price at time of grant | |
$ | 4.00 | | |
$ | 3.38 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 3.00 | | |
| 2.76 | | |
| 2.28 | |
| Compounded risk-free
rate | |
| 3.60 | % | |
| 3.63 | % | |
| 4.14 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 4.00 | | |
$ | 4.00 | | |
$ | 4.00 | |
| Volatility | |
| 115 | % | |
| 79 | % | |
| 119 | % |
| FAR
Holdings Conversion Feature | |
Grant
date | | |
Reporting
date | |
| | |
| | | |
| | |
| Estimated
stock price at time of grant | |
$ | 4.00 | | |
$ | 6.76 | |
| Number of periods
to exercise, in years | |
| 1.50 | | |
| 0.83 | |
| Compounded risk-free
rate | |
| 3.70 | % | |
| 3.98 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Exercise price | |
$ | 4.00 | | |
$ | 4.00 | |
| Volatility | |
| 115 | % | |
| 119 | % |
|
| Schedule of reconciles the Level 3 derivative financial liabilities |
| Schedule of reconciles the Level 3 derivative financial liabilities | |
Three
months | | |
Nine
months | |
| | |
ended
June
30, 2026 | | |
ended
June
30, 2026 | |
| | |
| $ | | |
| $ | |
| | |
| | | |
| | |
| Balance
at beginning of period | |
| 5,514,130 | | |
| 7,716,025 | |
| Initial recognition
of derivative liabilities | |
| — | | |
| 5,213,176 | |
| Settlements and exercises | |
| (3,223,938 | ) | |
| (4,286,633 | ) |
| Fair
value loss recognized in profit or loss | |
| 13,262,586 | | |
| 6,910,210 | |
| Balance
at end of period | |
| 15,552,778 | | |
| 15,552,778 | |
|
| Schedule of increase in volatility, derivative liability and fair value loss |
| Schedule of increase in volatility, derivative
liability and fair value loss |
|
|
|
|
|
|
|
|
| Expected
volatility | |
Derivative
liabilities | | |
Change | |
| | |
| $ | | |
| $ | |
| | |
| | | |
| | |
| 108.90% | |
| 15,376,779 | | |
| (175,999 | ) |
| 118.90% | |
| 15,552,778 | | |
| — | |
| 128.90% | |
| 15,728,659 | | |
| 175,881 | |
|