CAPITAL STOCK (Tables)

9 Months Ended

Dec. 31, 2023

Capital Stock

Schedule of unlimited number of common shares without par value

	Nine Months Ended December 31,
	2023				2022
	Ordinary Shares		Amount		Ordinary Shares		Amount
	In 000’		In 000’$		In 000’		In 000’$
Balance, beginning of period		17,606	$	218,782		13,349	$	158,324
Shares issued under Registered Direct Offering, net of issue costs		1,970		–		–		–
Shares issued under ATM, net of issue costs		186		662		88		586
Shares issued or accrued for services		16		50		13		90
Shares issued in Tarus acquisition		–		–		2,426		17,200
Shares issued in iOx exchange		–		–		1,070		9,737
Excess of non-controlling interest acquired over consideration – iOx		–		–		–		29,609
Shares issued to Lincoln for commitment fee under Committed Purchase Agreement		–		–		94		900
Purchase of shares issued under Committed Purchase Agreement, net of issue costs		–		–		30		184
Balance, end of period		19,778	$	219,494		17,070	$	216,630

Schedule of associated fair value

	October 3, 2023
Exercise price	$1.90
Share price	$1.97
Expected life	1.50 years
Expected volatility	96.0%
Risk-free interest rate	5.32%
Dividend yield	–