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v3.26.1

Consolidated Statements of Financial Position - USD ($) $ in Thousands | Mar. 31, 2026 | Mar. 31, 2025
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 486 | $ 1,670
Restricted cash | 200 |
Accounts receivable | 21 |
Stablecoin | 21 |
Digital assets at fair value, TON, current | 1,291 |
Prepaid expenses and other receivables | 1,984 | 555
Total current assets | 4,003 | 2,225
Non-current assets |  |
Digital assets at fair value, TON, net of current portion | 1,201 |
Right-of-use asset | 413 |
Property, plant, and equipment, net | 1,283 |
Equipment deposits | 9,308 |
Other assets | 3,322 |
Total non-current assets | 15,527 |
Total assets | 19,530 | 2,225
Current liabilities |  |
Accounts payable and accrued liabilities | 4,146 | 1,100
TON payable to settle put rights exercised | 1,425 |
Lease liability - current | 65 |
Put right liability | 7,105 |
Total current liabilities | 12,741 | 1,100
Non-current liabilities |  |
Lease liability - non-current | 73 |
Warrant liability | 192 | 1,952
Total non-current liabilities | 265 | 1,952
Total liabilities | 13,006 | 3,052
Shareholders’ Equity |  |
Capital stock | 266,053 | 221,800
Stock option reserve | 25,275 | 23,530
Accumulated deficit | (284,079) | (245,453)
Treasury stock | (20) |
Total equity attributable to owners of the Company | 7,229 | (123)
Non-controlling interest | (705) | (704)
Total equity | 6,524 | (827)
Total liabilities and equity | $ 19,530 | $ 2,225

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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_66&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2025-01-01 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2025-en-r&anchor=para_47_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of liabilities that do not meet the definition of current liabilities. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B12 -Subparagraph b -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B12_b_iv&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 69 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_69&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of non-current warrant liabilities. [Refer: Warrant liability] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of assets that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph B9 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_B9_f&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_78_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2025-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2025-en-r&anchor=para_73_e&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 200 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_200_e&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_54_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard -URIDate 2025-03-27 + Details
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