XML 34 R12.htm IDEA: XBRL DOCUMENT
v3.25.2

PROPERTY AND EQUIPMENT | 12 Months Ended
--- | ---
Mar. 31, 2025
Property, plant and equipment [abstract] |
PROPERTY AND EQUIPMENT [Text Block] | 7. PROPERTY AND EQUIPMENT
|  | Land and |  |  | Plant and |  |  | Office furniture |  |  | Leasehold |  |  |  |  |  | Under |  |  |  |
|  | Building |  |  | Equipment |  |  | and Equipment |  |  | Improvement |  |  | Right of Use |  |  | Construction |  |  | Total |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at April 1, 2023 |  | 2,064,993 |  |  | 4,026,944 |  |  | 243,499 |  |  | 354,705 |  |  | 959,788 |  |  | 1,946,048 |  |  | 9,595,977 |
Additions |  | - |  |  | 103,651 |  |  | 4,033 |  |  | - |  |  | - |  |  | 107,151 |  |  | 214,835 |
Disposals |  | - |  |  | (278,242 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | (278,242 | )
Transfers |  | - |  |  | 2,000,490 |  |  | - |  |  | - |  |  | - |  |  | (2,000,490 | ) |  | - |
Balance at March 31, 2024 |  | 2,064,993 |  |  | 5,852,843 |  |  | 247,532 |  |  | 354,705 |  |  | 959,788 |  |  | 52,709 |  |  | 9,532,570 |
Additions |  | - |  |  | - |  |  | 1,398 |  |  | - |  |  | - |  |  | - |  |  | 1,398 |
Disposals |  | - |  |  | - |  |  | (36,933 | ) |  | - |  |  | - |  |  | - |  |  | (36,933 | )
Transfers |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Balance at March 31, 2025 |  | 2,064,993 |  |  | 5,852,843 |  |  | 211,997 |  |  | 354,705 |  |  | 959,788 |  |  | 52,709 |  |  | 9,497,035 |
Accumulated Depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at April 1, 2023 |  | 110,524 |  |  | 472,222 |  |  | 86,590 |  |  | 246,192 |  |  | 344,582 |  |  | - |  |  | 1,260,110 |
Depreciation for the year |  | 44,313 |  |  | 348,822 |  |  | 31,911 |  |  | 28,348 |  |  | 160,320 |  |  | - |  |  | 613,714 |
Disposals |  | - |  |  | (111,711 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | (111,711 | )
Transfers |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Balance at March 31, 2024 |  | 154,837 |  |  | 709,333 |  |  | 118,501 |  |  | 274,540 |  |  | 504,902 |  |  | - |  |  | 1,762,113 |
Depreciation for the year |  | 32,049 |  |  | 354,876 |  |  | 25,244 |  |  | 28,271 |  |  | 159,882 |  |  | - |  |  | 600,322 |
Disposals |  | - |  |  | - |  |  | (22,389 | ) |  | - |  |  | - |  |  | - |  |  | (22,389 | )
Transfers |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Balance at March 31, 2025 |  | 186,886 |  |  | 1,064,209 |  |  | 121,356 |  |  | 302,811 |  |  | 664,784 |  |  | - |  |  | 2,340,046 |
Carrying Amounts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at March 31, 2024 |  | 1,910,156 |  |  | 5,143,510 |  |  | 129,031 |  |  | 80,165 |  |  | 454,886 |  |  | 52,709 |  |  | 7,770,457 |
Balance at March 31, 2025 |  | 1,878,107 |  |  | 4,788,634 |  |  | 90,641 |  |  | 51,894 |  |  | 295,004 |  |  | 52,709 |  |  | 7,156,989 |
Less: property held for sale |  | (1,878,107 | ) |  | - |  |  | - |  |  | - |  |  | - |  |  | - |  |  | (1,878,107 | )
Balance at March 31, 2025 |  | - |  |  | 4,788,634 |  |  | 90,641 |  |  | 51,894 |  |  | 295,004 |  |  | 52,709 |  |  | 5,278,882 |
The Company's property and equipment includes an asset under construction in the amount of $52,709 (March 31, 2024: $52,709) related to costs incurred for a production line at the silver-graphene oxide pilot plant. Depreciation was not recorded on assets under construction until they were put into use. On October 18, 2024, the Company listed to sell 24 Corporate Court in Guelph, Ontario which currently is the registered head office of the Company and was held for sale at March 31, 2025. On April 15, 2025, the Company announced it had entered into an agreement of purchase and sale for 24 Corporate Court in Guelph, Ontario. The carrying value of the land and building at March 31, 2025 was $1,878,107 and is disclosed separately as a current asset in the Consolidated Statements of Financial Position as Property held for sale at March 31, 2025 and is applicable to the Intellectual Property Development segment. On May 15, 2025, the Company announced the completed sale for $2,500,000 and will lease back the property from the purchaser until January 31, 2026.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration