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v3.24.3

Condensed Consolidated Interim Statements of Operations and Other Comprehensive Income (Loss) (Unaudited) - USD ($) shares in Thousands, $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Expenses |  |  |  |
Research and development | $ 723 | $ 4,237 | $ 2,028 | $ 7,865
General and administrative expenses | 881 | 1,693 | 2,415 | 3,062
Loss from operations | (1,604) | (5,930) | (4,443) | (10,927)
Change in fair value of warrant liability | (716) |  | 426 |
Change in fair value of deferred purchase price payable – Tarus and deferred obligation – iOx milestone |  | (113) |  | (1,224)
Gain on settlement with Parexel – iOx CRO | 946 |  | 946 |
Share of loss in associate accounted for using equity method |  | (40) |  | (90)
Depreciation expense | (7) | (15) | (15) | (26)
Foreign exchange transaction (loss) gain | (5) | (17) | (7) | 1
Interest income, net | 24 | 43 | 69 | 123
Loss before benefit for income taxes | (1,362) | (6,072) | (3,024) | (12,143)
Income tax benefit (expense) |  | 907 | (2) | 1,052
Net loss | (1,362) | (5,165) | (3,026) | (11,091)
Other comprehensive income (loss) |  |  |  |
Net unrealized (loss) gain on investments |  | (1,300) |  | 469
Total comprehensive loss for period | (1,362) | (6,465) | (3,026) | (10,622)
Net loss attributable to: |  |  |  |
Owners of the Company | (1,360) | (5,158) | (3,016) | (11,077)
Non-controlling interest | (2) | (7) | (10) | (14)
Net loss | (1,362) | (5,165) | (3,026) | (11,091)
Comprehensive loss attributable to: |  |  |  |
Owners of the Company | (1,360) | (6,458) | (3,016) | (10,608)
Non-controlling interest | (2) | (7) | (10) | (14)
Total comprehensive loss for period | $ (1,362) | $ (6,465) | $ (3,026) | $ (10,622)
Loss per share |  |  |  |
Loss per share, basic | $ (1.26) | $ (5.80) | $ (2.84) | $ (12.47)
Loss per share, diluted | $ (1.26) | $ (5.80) | $ (2.84) | $ (12.47)
Weighted average shares outstanding |  |  |  |
Weighted average shares outstanding, basic | 1,076 | 890 | 1,063 | 888
Weighted average shares outstanding, diluted | 1,076 | 890 | 1,063 | 888

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- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_70_b&doctype=Standard -URIDate 2023-03-23 + Details
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