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Accounting Policies, by Policy (Policies) | 12 Months Ended
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Mar. 31, 2025
Accounting Policies [Abstract] |
Financial instruments | Financial instruments Financial assets and financial liabilities, including derivatives, are recognized on the consolidated statements of financial position when the Company becomes a party to the financial instrument or derivative contract. Summary of the Company’s classification and measurements of financial assets and liabilities:
Financial Assets and Liabilities |  | Classification |  | Measurement
Cash and cash equivalents |  | Amortized cost |  | Amortized cost
Restricted cash |  | Amortized cost |  | Amortized cost
Other receivables |  | Amortized cost |  | Amortized cost
Investment in Psyence Labs Ltd |  | FVTPL |  | Fair value
Accounts payable and accrued liabilities |  | Amortized cost |  | Amortized cost
Derivative warrant liability |  | FVTPL |  | Fair value
Convertible note liability |  | FVTPL |  | Fair value
Due to NCAC Sponsor |  | FVTPL |  | Fair value
Due to Psyence Group Inc |  | FVTPL |  | Fair value
Classification The Company classifies its financial assets in the following measurement categories: i) those to be measured subsequently at fair value through profit or loss (“FVTPL”); ii) those to be measured subsequently at fair value through other comprehensive income (“FVOCI”); and iii) those to be measured at amortized cost. The classification of financial assets depends on the business model for managing the financial assets and the contractual terms of the cash flows. Financial liabilities are classified as those to be measured at amortized cost unless they are designated as those to be measured subsequently at FVTPL (irrevocable election at the time of recognition). For assets and liabilities measured at fair value, gains and losses are either recorded in net loss or other comprehensive income (loss). The Company reclassifies financial assets only when its business model for managing those assets changes. Financial liabilities are not reclassified. Amortized cost This category includes financial assets that are held within a business model with the objective to hold the financial assets to collect contractual cash flows that meet the sole payments of principal and interest ("SPPI") criterion. Financial assets classified in this category are measured at amortized cost using the effective interest method. Fair value through profit or loss This category includes derivative instruments as well as quoted equity instruments which the Company has irrevocably elected, at initial recognition or transition, to classify at FVTPL. This category would also include debt instruments of which the cash flow characteristics fail the solely payments of principal and interest (“SPPI”) criterion or are not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell. Financial assets in this category are recorded at fair value with changes recognized in net loss. The Company records its financial liabilities including derivatives, convertible loans and promissory notes at FVTPL. Derivatives are mandatorily recorded at FVTPL, whereas the Company has elected to record convertible loans and promissory notes at FVTPL. Financial assets at fair value through other comprehensive income Equity instruments that are not held-for-trading can be irrevocably designated to have their change in fair value recognized through other comprehensive income (loss) instead of through net loss. This election can be made on individual instruments and is not required to be made for the entire class of instruments. Attributable transaction costs are included in the carrying value of the instruments. Financial assets at fair value through other comprehensive income/(loss) are initially measured at fair value and changes therein are recognized in other comprehensive income/(loss). Compound financial instrument and derivative liability The Company determined that the warrants, including public warrants and the private warrants are derivative instruments and should be classified as a financial liability and are measured at FVTPL. Derivative and financial liabilities designated at FVTPL are carried subsequently at fair value with gains or losses recognized in net loss. Each embedded derivative is measured and presented separately unless the whole hybrid financial instrument is designated as at FVTPL. Measurement All financial instruments are required to be measured at fair value on initial recognition, plus, in the case of a financial asset or financial liability not at FVTPL, transaction costs that are directly attributable to the acquisition or issuance of the financial asset or financial liability. Transaction costs of financial assets and financial liabilities carried at FVTPL are expensed in net loss. Financial assets with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payments of principal and interest. Financial assets that are held within a business model whose objective is to collect the contractual cash flows, and that have contractual cash flows that are solely payments of principal and interest on the principal outstanding are generally measured at amortized cost at the end of the subsequent accounting periods. All other financial assets including equity investments are measured at their fair values at the end of subsequent accounting periods, with any changes taken through net loss or other comprehensive income/(loss) (irrevocable election at the time of recognition). For financial liabilities measured subsequently at FVTPL, changes in fair value are recorded in profit and loss, except where changes in fair value are attributable to changes in own credit risk which is recorded in other comprehensive income.
Cash and cash equivalents | Cash and cash equivalents Cash and cash equivalents include cash on hand and, when applicable, short-term, highly liquid deposits which are either cashable or with original maturities of less than three months at the date of their acquisition.
Restricted cash | Restricted cash Restricted cash comprises a collateral agreement with a major chartered bank in Canada with regards to a credit card facility against which the Company deposited in a guaranteed investment certificate with the bank.
Related party transactions | Related party transactions Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control. Related parties may be individuals or entities. A transaction is considered to be a related party transaction when there is transfer of resources or obligations between related parties.
Change in accounting policy | Change in accounting policy Pursuant to completion of the Business Combination Agreement and NASDAQ listing as explained in Note 1, on January 25, 2024, the Company decided to change the presentation currency of its consolidated financial statements from Canadian Dollars to United States Dollars. The Board of Directors believe that US Dollar financial reporting provides more relevant presentation of the Company’s financial position, funding and treasury functions, financial performance and cash flows. A change in presentation currency represents a change in accounting policy in terms of IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors, requiring the restatement of comparative information. In accordance with IAS 21 – The Effects of Changes in Foreign Exchange Rates, the methodology followed in restating historical financial information from CDN $ to USD $. The average and closing rates used in translating the historical financial information from CDN $ to USD $ for the various periods were as follows: The closing rate used as at March 31, 2024 was $0.7380, as at March 31, 2023 was $0.7389 and as at March 31, 2022 was $0.8003. The average rate used for the year ended March 31, 2024 was $0.7415. and for the year ended March 31, 2023 was $0.7559. The change in presentation currency is a voluntary change which is accounted for retrospectively. For comparative reporting purposes, historical financial information has been translated to United States dollars which is disclosed in the tables below:
Change in presentation currency |  | March 31, 2023 Reported CAD $ |  |  | Foreign Currency Translation |  |  | March 31, 2023 Restated USD $ |
EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Net equity |  |  | (271,275 | ) |  |  | 70,830 |  |  |  | (200,445 | )
NET DEFICIT |  |  | (271,275 | ) |  |  | 70,830 |  |  |  | (200,445 | )
Change in presentation currency |  | March 31, 2022 Reported CAD $ |  |  | Foreign Currency Translation |  |  | March 31, 2022 Restated USD $ |
EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Net equity |  |  | 2,122,696 |  |  |  | (423,996 | ) |  |  | 1,698,700 |
NET DEFICIT |  |  | 2,122,696 |  |  |  | (423,996 | ) |  |  | 1,698,700 |
Change in presentation currency |  | March 31, 2023 Reported CAD $ |  |  | Foreign Currency Translation |  |  | March 31, 2023 Restated USD $ |
Expenses |  |  |  |  |  |  |  |  |
Sales and marketing |  |  | 9,292 |  |  |  | (2,263 | ) |  |  | 7,029 |
Research and development |  |  | 2,126,762 |  |  |  | (517,867 | ) |  |  | 1,608,895 |
General and administrative |  |  | 484,382 |  |  |  | (117,947 | ) |  |  | 366,435 |
Professional and consulting fees |  |  | 1,655,663 |  |  |  | (403,153 | ) |  |  | 1,252,510 |
Loss before other items |  |  | (4,276,099 | ) |  |  | 1,041,230 |  |  |  | (3,234,869 | )
Other items |  |  |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 2,054 |  |  |  | (500 | ) |  |  | 1,554 |
Foreign exchange gain |  |  | 35,574 |  |  |  | (8,662 | ) |  |  | 26,912 |
NET LOSS |  |  | (4,238,471 | ) |  |  | 1,032,068 |  |  |  | (3,206,403 | )
Change in presentation currency |  | March 31, 2023 Reported CAD $ |  |  | Foreign Currency Translation |  |  | March 31, 2023 Restated USD $ |
Net loss |  |  | (4,238,471 | ) |  |  | 1,032,068 |  |  |  | (3,206,403 | )
Non-cash adjustment: |  |  |  |  |  |  |  |  |  |  |  |
Share based compensation |  |  | 292,756 |  |  |  | (71,469 | ) |  |  | 221,287 |
Foreign exchange |  |  | - |  |  |  | (84,499 | ) |  |  | (84,499 | )
Changes in working capital: |  |  |  |  |  |  |  |  |  |  |  |
Other receivables |  |  | (152,778 | ) |  |  | 42,920 |  |  |  | (109,858 | )
Prepaids |  |  | (97,547 | ) |  |  | 25,882 |  |  |  | (71,665 | )
Accounts payable and accrued liabilities |  |  | 2,258,967 |  |  |  | (599,909 | ) |  |  | 1,659,058 |
Cash used in operating activities |  |  | (1,937,073 | ) |  |  | 344,993 |  |  |  | (1,592,080 | )
Proceeds received from Psyence Group Inc |  |  | 1,551,744 |  |  |  | (378,821 | ) |  |  | 1,172,923 |
Cash provided from financing activities |  |  | 1,551,744 |  |  |  | (378,821 | ) |  |  | 1,172,923 |
Change in cash and cash equivalents |  |  | (385,329 | ) |  |  | (33,828 | ) |  |  | (419,157 | )
Cash and cash equivalents, start of year |  |  | 2,191,095 |  |  |  | (437,658 | ) |  |  | 1,753,437 |
Cash and cash equivalents, end of year |  |  | 1,805,765 |  |  |  | (471,486 | ) |  |  | 1,334,280 |
Research and development | Research and development Expenditures on research activities, undertaken with the prospect of gaining new scientific or technical knowledge and understanding, are recognized in the statements of net loss and comprehensive loss as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to complete development and has sufficient resources to complete development and to use or sell the asset. Other development expenditures are expensed as incurred. Research and development expenses include all direct and indirect operating expenses supporting the products in development. The costs incurred in establishing and maintaining patents are expensed as incurred.
Provisions | Provisions Provisions are recognized when the Company has a present obligation, legal or constructive as a result of a previous event, if it is probable that the Company will be required to settle the obligation and a reliable estimate can be made of the obligation. The amount recognized is the best estimate of the expenditure required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligations. Provisions are reviewed at the end of each reporting period and adjusted to reflect the current best estimate of the expected future cash flows.
Foreign currency translation | Foreign currency translation The Consolidated Financial Statements are presented in USD $ which is the Company’s functional currency. In each individual entity, a foreign currency transaction is initially recorded in the functional currency of the entity, by applying the exchange rate between the functional currency and the foreign currency at the date of the transaction. At the end of the reporting period, monetary assets and liabilities of the Company which are denominated in foreign currencies are translated at the period-end exchange rate. Non-monetary assets and liabilities are translated at rates in effect at the date the assets were acquired, and liabilities incurred. The resulting exchange gains or losses arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition, are included in the consolidated statements of net income/(loss) and comprehensive income/(loss) in the year in which they arise. For the purpose of presenting these Consolidated Financial Statements, the assets and liabilities of the subsidiary are translated into USD $ at the exchange rates prevailing at the end of the reporting period. Income and expenses are translated at the average rates for the period. The differences from translating subsidiaries is recorded in reserves.
Income/(loss) per share | Income/(loss) per share The Company presents basic and diluted income/(loss) per share data for its common shares. Basic income/(loss) per share is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share is determined by adjusting the income or loss attributable to common shareholders and the weighted average number of common shares outstanding, adjusted for the effects of all dilutive potential common shares, which comprise convertible debentures, warrants and share options issued.
Share based compensation | Share based compensation The Company operates equity settled share-based remuneration plans for its eligible directors, officers, employees and consultants. All goods and services received in exchange for the grant of any share-based payments are measured at their fair value unless the fair value cannot be estimated reliably. If the Company cannot estimate reliably the fair value of the goods and services received, the Company shall measure their value indirectly by reference to the fair value of the equity instruments granted. For transactions with employees and others providing similar services, the Company measures the fair value of the services by reference to the fair value of the equity instruments granted. Equity settled share-based payments under share-based payment plans are ultimately recognized as an expense in profit or loss with a corresponding credit to contributed surplus, in equity. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Non-market vesting conditions are included in the assumptions about the number of options that are expected to become exercisable. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from the previous estimate. Any cumulative adjustment prior to vesting is recognized in the current period. No adjustment is made to any expense recognized in prior period if share options ultimately exercised are different to that estimated on vesting. Market conditions are considered in the estimate of the fair value of share-based compensation on a grant date.
Income taxes | Income taxes Income tax comprises current and deferred tax. Income tax is recognized in profit or loss except to the extent that it relates to items recognized directly in shareholders’ equity, in which case the income tax is also recognized directly in equity or other comprehensive income, in which case the income tax is also recognized directly in equity or other comprehensive income. Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted at the end of the reporting period, and any adjustments to tax payable in respect of previous years. Current tax assets and current tax liabilities are only offset if a legally enforceable right exists to offset the amounts and the Company. Deferred tax is recognized in respect of all qualifying temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the Consolidated Financial Statements. Deferred income tax is determined on a non-discounted basis using the tax rates and laws that have been enacted or substantively enacted at the end of the reporting period and are expected to apply when the deferred tax asset or liability is settled. Deferred tax assets are offset when there is a legally enforceable right to offset tax assets and liabilities and when the deferred tax balances relate to the same taxation authority. Deferred tax assets are recognized to the extent future recovery is probable. At each reporting period end, deferred tax assets are reduced to the extent that it is no longer probable that sufficient taxable earnings will be available to allow all or part of the asset to be recovered.
Accounting Standards Effective January 1, 2024 and issued but not yet effective | Accounting Standards Effective January 1, 2024 and issued but not yet effective IFRS 18 Presentation and Disclosure in Financial Statements In April 2024, the IASB issued IFRS 18 – Presentation and Disclosure in Financial Statements which will replace IAS 1, Presentation of Financial Statements. The key new concepts introduced in IFRS 18 relate to the structure of the statement of earnings (loss), required disclosures in the financial statements for certain earnings or loss performance measures that are reported outside an entity’s financial statements and enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes in general. IFRS 18 will apply for reporting periods beginning on or after January 1, 2027, and also applies to comparative information. The Company is still in the process of assessing the impact of this standard on its consolidated financial statements. Classification of liabilities as current or non-current (amendments to IAS 1, presentation of financial statements) On January 23, 2020, an amendment was issued to IAS 1 to address inconsistencies with how entities apply the standards over classification of current and non-current liabilities. The amendment serves to address whether, in the statement of financial position, debt and other liabilities with an uncertain settlement should be classified as current or non-current. This amendment is effective on January 1, 2024. The Company adopted the amendment on the effective date and the adoption did not have a material impact on the Company’s consolidated financial statements. Non-current liabilities with covenants (amendments to IAS 1) The amendments to IAS 1 specify that only covenants with which an entity is required to comply on or before the reporting date affect the classification of a liability as current or non-current. In addition, an entity has to disclose information in the notes that enables users of financial statements to understand the risk that noncurrent liabilities with covenants could become repayable within twelve months. The amendments are effective for annual reporting periods beginning on or after January 1, 2024, and are to be applied retrospectively. The Company adopted the amendment on the effective date and the adoption did not have a material impact on the Company’s consolidated financial statements.

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