v3.25.4

Fair Value Measurements | 9 Months Ended
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Dec. 31, 2025
Fair Value Disclosures [Abstract] |
Fair Value Measurements [Text Block] | 24. Fair Value Measurements The fair values of investments, digital currencies and derivative assets were measured using the cost, market or income approaches. The investments, digital currencies and derivative assets measured at fair value are classified into one of the three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values, with the designation based upon the lowest level of input that is significant to the fair value measurement. The three levels of the fair value hierarchy are: Level 1 Inputs: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2 Inputs: Quoted prices for similar assets or liabilities in active markets or quoted prices for identical or similar assets or liabilities in markets that are not active, or other observable inputs other than quoted prices. Level 3 Inputs: Unobservable inputs for the asset or liability (Unobservable inputs reflect management's assumptions on how market participants would price the asset or liability based on the information available). Valuation of Assets that use Level 2 Inputs ("Level 2 Assets"). The fair value of Level 2 Assets would use the quoted price from the exchanges which the Company most frequently uses, with no adjustment. The Company classified its financial assets and liabilities into the following levels at December 31, 2025, and March 31, 2025:
|  | December 31, 2025 |  |  | March 31, 2025 |
Assets |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Cash | $ | - |  | $ | 14,069 |  | $ | - |  | $ | - |  | $ | 23,375 |  | $ | - |
(i) Digital currencies (Note 6) |  | - |  |  | 42,101 |  |  | - |  |  | - |  |  | 181,146 |  |  | - |
(ii) Investments (Note 4) |  | 9,001 |  |  | - |  |  | 467 |  |  | 21,016 |  |  | - |  |  | 429 |
Derivative asset (Note 6) |  | - |  |  | - |  |  | 7,796 |  |  | - |  |  | - |  |  | 1,300 |
| $ | 9,001 |  | $ | 56,170 |  | $ | 8,263 |  | $ | 21,016 |  | $ | 204,521 |  | $ | 1,729 |
Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Warrant liability | $ | - |  | $ | - |  | $ | 1,344 |  | $ | - |  | $ | - |  | $ | 760 |
Convertible loan-derivative component |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
| $ | - |  | $ | - |  | $ | 1,344 |  | $ | - |  | $ | - |  | $ | 760 |
(i) The fair value of the Company's digital assets is determined by the price at 12:00 AM CET per coinbase.com. (ii) The Company's investments classified as Level 3 fair value measurements consist of investments in preferred stock, convertible notes and common stock. For the Company's common stock investments: Various Black Scholes models were utilized; and A prior transaction approach was used for others; some adjusted. Assets and Liabilities Not Measured at Fair Value on a Recurring Basis: In addition to assets and liabilities that are measured at fair value on a recurring basis, we also measure certain assets and liabilities at fair value on a non-recurring basis. Our non-financial assets, include right of use assets, plant and equipment, long term receivables and deposits are measured at fair value when there is an indication of impairment and the carrying amount exceeds the asset's projected undiscounted cash flows. These assets are recorded at fair value only when an impairment charge is recognized. As of December 31, 2025, and March 31, 2025, the fair values of cash, amounts receivable and prepaid assets, accounts payable, lease liability, loans payable, and term loan approximated their carrying values because of the short-term nature of these instruments. A verified prior transaction is initially given 100% weighting in a fair value conclusion (if completed at arm's length), but subsequently such weighting is adjusted based on the merits of newly observed data. As a result, in the absence of disconfirming data, an unadjusted prior transaction price may not be considered "stale" for months or, in some cases, years. Level 3 Continuity The following is a reconciliation of Level 3 assets and liabilities:
Level 3 Continuity |  |  |
Investments |  |  |
Balance, at April 1, 2024 | $ | 576 |
Transfer to Level 1 |  | (133 | )
Foreign exchange |  | (2 | )
Change in fair value |  | (12 | )
Balance, at March 31, 2025 |  | 429 |
Additions |  | 725 |
Transfer to Level 1 |  | (725 | )
Change in fair value |  | 28 |
Foreign exchange |  | 10 |
Balance, at December 31, 2025 | $ | 467 |
Derivative asset |  |  |
Balance, at April 1, 2024 | $ | - |
Additions |  | 2,000 |
Change in fair value |  | (700 | )
Balance, at March 31, 2025 |  | 1,300 |
Additions |  | 33,675 |
Exercised |  | (10,364 | )
Change in fair value |  | (16,815 | )
Balance, at December 31, 2025 | $ | 7,796 |
Warrant liability |  |  |
Balance, at April 1, 2024 | $ | - |
Additions - reclassification from equity |  | 5,112 |
Change in fair value |  | (4,352 | )
Balance, at March 31, 2025 |  | 760 |
Change in fair value |  | 584 |
Balance, at December 31, 2025 | $ | 1,344 |

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 107 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-107 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2E -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 940 -SubTopic 820 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478119/940-820-50-1 + Details
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