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STOCK-BASED COMPENSATION PLANS (Tables)

12 Months Ended

Mar. 31, 2025

Stock-based Compensation Plans

SCHEDULE OF TIME-BASED RSU ACTIVITY

A summary of time-based RSU activity is presented below:

SCHEDULE OF TIME-BASED RSU ACTIVITY 

						Weighted-
						Average
						Grant Date
		Shares				Fair Value
Outstanding at March 31, 2023			-				-
Granted			300,000			$	4.10
Vested			(75,000	)			4.10
Outstanding at March 31, 2024			225,000				4.10
Granted			1,105,866				1.11
Vested			(285,449	)			3.31
Forfeited			(445,417	)			2.78
Outstanding at March 31, 2025			600,000			$	0.99

SCHEDULE OF FAIR VALUE OF SHARE OPTION AWARDS

The fair value of the share option awards was estimated using the Black-Scholes method using the closing price of the Company’s common stock on the date of grant based on the following weighted-average assumptions:

 SCHEDULE OF FAIR VALUE OF SHARE OPTION AWARDS 

		Year Ended				Year Ended
		March 31, 2025				March 31, 2024
Expected option term			10.0 years				5.0 - 10.0 years
Stock price volatility			138.4	%			129.1	%
Risk free interest rate			2.09	%			1.74-1.81	%
Expected annual dividend yield			0.0	%			0.0	%
Forfeiture rate			29.9	%			25.7	%

SCHEDULE OF STOCK OPTION ACTIVITY

A summary of stock option activity is presented below:

SCHEDULE OF STOCK OPTION ACTIVITY  

										Weighted-
						Weighted-				Average
						Average				Remaining				Aggregate
						Exercise				Contractual				Intrinsic
		Options				Price				Life (Years)				Value
Outstanding at March 31, 2023			299,956			$	1.60				1.94			$	1,320
Granted			808,400				4.10
Forfeited			-				-
Exercised			-				-
Outstanding at March 31, 2024			1,108,356				3.42				3.45			$	595
Granted			688,194				2.15
Forfeited			(790,000	)			3.59
Exercised			-				-
Outstanding at March 31, 2025			1,006,550			$	2.42				2.85			$	178
Vested and expected to vest March 31, 2025			874,724			$	3.13				6.89			$	178
Exercisable at March 31, 2025			562,910			$	3.22				5.77			$	178

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

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