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LOSS PER SHARE | 12 Months Ended
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Mar. 31, 2026
Profit or loss [abstract] |
LOSS PER SHARE | NOTE 19. LOSS PER SHARE Basic earnings per share (“EPS”) is calculated by dividing the net loss attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding during the period. Diluted EPS is calculated by dividing the net loss attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding during the period plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. Shares issuable under pre-funded warrants are considered outstanding for this purpose. The calculation of Basic and Diluted EPS reflects the pre-funded warrants as outstanding shares. The following table reflects the loss and share data used in the basic and diluted EPS calculations (in thousands, except per share amounts):
Schedule of loss and share data used in the basic and diluted EPS calculations |  |  |  |  |  |  |  |  |  |  |  |
|  | Years Ended March 31,
|  | 2026 |  | 2025 |  | 2024
Numerator |  |  |  |  |  |
Net loss attributable to owners of the Company |  | $ | (38,627 | ) |  | $ | (6,767 | ) |  | $ | (75,339 | )
Denominator |  |  |  |  |  |  |  |  |  |  |  |
Weighted average number of shares – Basic and Diluted |  |  | 9,248 |  |  |  | 1,183 |  |  |  | 968 |
Basic and diluted loss per share |  | $ | (4.18 | ) |  | $ | (5.72 | ) |  | $ | (77.83 | )
The inclusion of the Company’s share purchase warrants (other than pre-funded warrants, as described above), stock options and RSUs in the computation of diluted loss per share would have an anti-dilutive effect on loss per share and are therefore excluded from the computation. Consequently, there is no difference between basic loss per share and diluted loss per share for the fiscal years ended March 31, 2026, 2025, and 2024. The following table reflects the Company’s outstanding securities by year that would have an anti-dilutive effect on loss per share and, accordingly, were excluded from the calculation.
Schedule of anti-dilutive effect on loss per share |  |  |  |  |  |  |  |  |  |  |  |
|  | March 31,
|  | 2026 |  | 2025 |  | 2024
Warrants |  |  | 1,531,581 |  |  |  | 481,581 |  |  |  | 481,581 |
Share options |  |  | 2,246,507 |  |  |  | 225,117 |  |  |  | 90,281 |
Restricted stock units |  |  | 1,241,334 |  |  |  | 5,410 |  |  |  | 18,467 |

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