23. SEGMENTED INFORMATION

The Company's operating segments are organized into the following reportable segments:

- Intellectual Property Development - Includes manufacturing and distribution of graphene related products.

- Biotech - Includes service revenue generated through aptamer technology.

- Albany Project - Includes the exploration and evaluation asset and mineral exploration activities.

- Unallocated Corporate Costs - Includes corporate activities and certain unallocated costs.

Performance of each reportable segment is measured based on profit before finance costs and income tax, as included in the internal management reports that are reviewed by the Company's Chief Operating Decision Makers, being the Board of Directors and senior leadership team. Segment profit (loss) is used to measure performance as management believes that such information is the most relevant in evaluating the results of certain segments relative to other entities that operate within these industries. Transfer pricing is based on third- party rates.

Information regarding the results of each reportable segment is included below. Inter-company amounts, which represent items purchased and sold between different segments, have been presented within the segment disclosure and are eliminated to arrive at the consolidated amounts.

	IP Development				BioTech				Albany Project				Unallocated Corporate Costs				Total
For the year ended March 31	2025		2024		2025		2024		2025		2024		2025		2024		2025		2024
External net sales	79,995		29,816		792,500		-		-		-		-		-		872,495		29,816
Cost of sales	578,419		289,011		66,191		-		-		-		-		-		644,610		289,011
Depreciation and amortization	600,322		613,714		-		-		-		-		-		-		600,322		613,714
Interest Expense	91,323		107,373		-		-		-		-		-		-		91,323		107,373
Net loss	(7,075,798	)	(8,368,889	)	(262,462	)	(951,877	)	(18,597	)	(508,773	)	(2,682,801	)	(1,874,451	)	(10,039,658	)	(11,703,990	)
Segment assets	10,013,831		15,217,568		828,439		8,477		7,553,915		7,359,011		-		-		18,396,185		22,585,056
Segment liabilities	2,816,136		2,199,276		238,003		145,833		-		-		592,599		66,736		3,646,738		2,411,845
Capital expenditures	1,398		320,099		-		-		183,214		271,857		-		-		184,612		591,956