XML 54 R26.htm IDEA: XBRL DOCUMENT v3.25.2
ACQUISITION (Tables)
12 Months Ended
Mar. 31, 2025
Disclosure of detailed information about business combination [abstract]  
Disclosure of detailed information about business combination The consideration for the acquisition and measurement of assets acquired and liabilities assumed, as well as goodwill, in accordance with IFRS 3 - Business Combinations, is as follows:
Acquisition Summary
Share Consideration$53,481 
Fair value of purchaser consideration$53,481 
Allocation of Purchase Price
Cash$7,632 
Current assets$510 
Net equipment$37 
Intellectual property$29,339 
Right of use asset$412 
Lease liability$(415)
Liabilities assumed$(6,686)
Goodwill$22,652 
Total allocation of purchase price$53,481 
The following revenue and net loss is attributable to Small Pharma for the period from the Acquisition date to March 31, 2024 and included in these consolidated financial statements for the comparative year.
Revenue$— 
Net loss$(1,666)