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<div> 1. Nature and Continuance of Operations and Going Concern GreenPower Motor Company Inc. ("GreenPower" or the "Company") was incorporated in the Province of British Columbia on September 18, 2007. The Company is a manufacturer and distributor of purpose-built, all-electric, zero-emission medium and heavy-duty vehicles serving the cargo and delivery market, shuttle and transit space and school bus sector. The Company's corporate office is located at Suite 240-209 Carrall St., Vancouver, Canada and the Company maintains its primary operational facilities in southern California and a manufacturing facility in West Virginia. The consolidated financial statements were approved by the Board of Directors on June 28, 2024. These consolidated financial statements have been prepared on the basis that the Company is a going concern, meaning that the Company will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the normal course of operations. The Company's operations are dependent upon its ability to raise capital and generate cash flows. As at March 31, 2024, the Company had a cash balance of $1,150,891, working capital, defined as current assets less current liabilities, of $15,561,765, accumulated deficit of ($79,020,920), shareholders' equity of $11,566,819, and the Company recorded a loss of ($18,342,796) for the year ended March 31, 2024. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric buses to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. The Company's ability to achieve its business objectives is subject to material uncertainty which casts substantial doubt upon the Company's ability to continue as a going concern. Management plans to address this material uncertainty by selling vehicles in inventory, collecting accounts receivable, accessing funds available from its operating line of credit and term loan facility with Export Development Canada ("EDC") and, from time to time, and by seeking potential new sources of financing. </div>

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<div> 2. Material Accounting Policy Information <div> (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. </div> <div> (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 285px;">Name of</td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 92px;">Country of </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 281px;">Principal </td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Subsidiary</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Incorporation</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-24</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-23</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Activity</td> </tr> <tr> <td style="background-color: #e6efff;">GP GreenPower Industries Inc.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Holding company </td> </tr> <tr> <td>GreenPower Motor Company, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus manufacturing and distribution </td> </tr> <tr> <td style="background-color: #e6efff;">0939181 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus sales and leasing </td> </tr> <tr> <td>San Joaquin Valley Equipment Leasing, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus leasing </td> </tr> <tr> <td style="background-color: #e6efff;">0999314 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Inactive </td> </tr> <tr> <td>Electric Vehicle Logistics Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Vehicle Transportation </td> </tr> <tr> <td style="background-color: #e6efff;">GreenPower Manufacturing WV Inc.</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> <tr> <td>GP Truck Body Inc.</td> <td> United States </td> <td>100%</td> <td>N/A</td> <td> Truck body manufacturing </td> </tr> <tr> <td style="background-color: #e6efff;">Lion Truck Body Incorporated</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Truck body manufacturing </td> </tr> <tr> <td>Gerui New Energy Vehicle (Nanjing) Co., Ltd.</td> <td> China </td> <td>100%</td> <td>100%</td> <td>Electric bus manufacturing and distribution</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">EA Green-Power Private Ltd.</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> India </td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> </table> All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. </div> <div> </div> <div> (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest method. Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2024 and March 31, 2023. Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2024 and March 31, 2023. Measurement GreenPower initially measures its financial instruments at fair value and subsequently at amortized cost using the effective interest method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12-month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2024 the Company recognized net allowance for credit losses of $1,319,873 against its accounts receivable, (2023 – net $94,791) (Note 5). The Company recognized an allowance for credit losses of $131,089 on its promissory note receivable during the year ended March 31, 2024 (2023 – nil). Lifetime expected losses will be recognized on financial assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2024 the Company recognized an impairment of $nil on accounts receivables (2023 - $nil). During the year ended March 31, 2024 the Company recognized an impairment of $423,267 on its finance lease receivables (2023 - $nil). </div> <div> </div> <div> (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2024 and March 31, 2023 the Company had no cash equivalents. </div> <div> (e) Revenue recognition The majority of the Company's contracts have a single performance obligation, which is the delivery of goods, including electric vehicles, vehicle parts, and completed truck bodies. The Company recognizes revenue from these contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue for these contracts is allocated to the single performance obligation, which is the transfer of the asset, including vehicles, vehicle parts, and completed truck bodies. Payment terms vary by customer, and the range of payment terms can vary between requiring up front deposits, payment on receipt, or net terms of 30 days or longer in exceptional circumstances. The Company has also recognized revenue from a contract under which the Company was reimbursed for certain costs incurred on a project over time. This revenue was recognized over the period earned, in accordance with the terms of the Contract. The Company has also earned vehicle transportation revenue, which is recognized when the transportation is completed. The Company is a lessor under certain lease contracts involving GreenPower all-electric vehicles. The recognition of lease revenue is discussed in note 2. (p). When the period between the receipt of consideration and revenue recognition is greater than one year, the Company determines whether the financing component is significant to the contract. Where a contract is determined to have a significant financing component, the transaction price is adjusted to reflect the financing. The discount rate used in adjusting the promised amount of consideration is the rate that would be reflected in a separate financing transaction between the Company and the customer at contract inception. This rate is not subsequently adjusted for any other changes over the contract term. </div> <div> (f) Warranty GreenPower provides its customers with a warranty on its vehicles which typically have a term of five years. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. The warranty expense provision is booked as a percentage of revenue, which creates a Warranty liability from which actual disbursements are deducted as incurred. GreenPower had a warranty liability balance to cover future warranty expenditures of $2,499,890 as at March 31, 2024 (2023 - $2,077,749) (Note 20). </div> <div> (g) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying <div> </div> amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. GreenPower recorded a writedown of assets of $423,237 during the year ended March 31, 2024 that was recorded on finance lease receivables, a writedown of $250,832 during the year ended March 31, 2023 that was booked against goodwill, and a writedown of $607,579 during the year ended March 31, 2022 that was booked against property and equipment, accounts receivable, and a promissory note receivable. </div> <div> (h) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: <table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%; border-collapse: collapse;"> <tr> <td style="text-align: left;">Entity</td> <td style="width: 10%; white-space: nowrap; text-align: left;">Functional Currency </td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GreenPower Motor Company Inc. (parent)</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">GP GreenPower Industries Inc.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GreenPower Motor Company, Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">0939181 BC Ltd.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">San Joaquin Valley Equipment Leasing, Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">0999314 B.C. Ltd.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">Electric Vehicle Logistics Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">GreenPower Manufacturing WV Inc.</td> <td style="width: 10%; text-align: left;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GP Truck Body Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">Lion Truck Body Incorporated</td> <td style="width: 10%; text-align: left;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">EA GreenPower Private Ltd.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">Gerui New Energy Vehicle (Nanjing) Co. Ltd.</td> <td style="width: 10%; text-align: left;">RMB</td> </tr> </table> Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - assets and liabilities are translated at the closing rate at the date of the Statements of Financial Position; - income and expenses are translated at average exchange rates; and - all resulting exchange differences are recognized in accumulated other comprehensive income/loss. </div> <div> </div> <div> (i) Inventory Vehicle inventory is recorded at the lower of average cost and net realizable value with cost determined by vehicle model in accordance with standard input costs which are reviewed and updated over time based on actual costs. Parts inventory is valued at the lower of cost and net realizable value. WIP inventory is valued based on actual costs to bring the WIP to its current state of completion. The Company's inventory consists of work in process (including electric vehicles and truck bodies), parts, and finished goods. In determining net realizable value for new vehicles, the Company considers the cost, the average age of the vehicles, and recent sales of the same or similar models from inventory. For used vehicles, the Company considers the value of new inventory and compares this to the age and condition of used inventory, as well as sales (including leases) of same or similar used inventory, where available. When a vehicle in inventory is used for demonstration purposes it is transferred to property and equipment at the lesser of net book value and net realizable value (Note 11). </div> <div> (j) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: <table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%; border-collapse: collapse;"> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Computers</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Furniture</td> <td style="width: 50%; text-align: left;"> 7 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Automobiles</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 5-10 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Demonstration Electric Vehicles</td> <td style="width: 50%; text-align: left;"> 5-12 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Tools and equipment</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Leasehold improvements</td> <td style="width: 50%; text-align: left;"> Straight line over term of lease or economic life </td> </tr> </table> </div> <div> (k) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive. GreenPower's loss per common share, basic and diluted, for the year ended March 31, 2024 was $(0.74), (2023 - $(0.64), 2022 - $(0.69)), and excludes stock options (Note 15) from the calculation of diluted EPS for each period, as their effect would be anti-dilutive. </div> <div> (l) Share capital Common shares are classified as equity. Finder's fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. </div> <div> </div> <div> (m) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. </div> <div> (n) Government grants and vouchers Government vouchers are recognized in revenue when there is reasonable assurance that the voucher will be received and the Company will comply with all required conditions. Those vouchers without specified future performance conditions are recognized in income when the voucher proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans, or other forms of government grants or assistance, are evaluated in accordance with IAS 20 and are recognized when there is reasonable assurance that the Company will meet the terms of the government grant or assistance. </div> <div> (o) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. </div> <div> (p) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. <div> </div> As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is recognized as revenue by allocating the lease income to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations and comprehensive loss. </div> <div> (q) Goodwill and Impairment The Company is required to test, on an annual basis, whether goodwill has suffered any impairment. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows. The Company did not record any goodwill during the year ended March 31, 2024. During the year ended March 31 2023, GreenPower acquired Lion Truck Body Inc., and recorded goodwill of $250,832 on the acquisition (Note 22). This goodwill was tested at year-end, and was not supported by the estimated future cash flows of the business, and management concluded that the $250,832 of goodwill from the acquisition was impaired and was therefore written off. </div> <div> (r) Adoption of accounting standards Certain new accounting standards have been published by the IASB that are effective for annual reporting periods beginning on or after January 1, 2023. These changes were reviewed by management and did not cause a change to the Company's financial statements. </div> <div> </div> <div> (s) Future accounting pronouncements Certain new accounting standards have been published by the IASB that are not mandatory for the March 31, 2024 reporting period, as summarized in the following table: <table border="1" cellpadding="3" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 100%; border-color: #000000;"> <tr> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> Mandatorily effective for periods beginning on or after January 1, 2024 </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> Mandatorily effective for periods beginning on or after January 1, 2025 </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 1 - Presentation of Financial Statements (Non current liabilities with covenants) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 21 - The effect of changes in Foreign Exchange Rates (effective Jan 1, 2025) </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 1 - Presentation of Financial Statements (classification of liabilities as current or non current) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IFRS 18 - Presentation and Disclosure in Financial Statements (effective Jan 1, 2027) </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 7 Statement of Cash Flows and IFRS 7 - Financial Instruments (Supplier finance arrangement disclosure requirements) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IFRS 19 - Subsidiaries without Public Disclosures (effective Jan 1, 2027) </td> </tr> <tr> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> IFRS 16 - Leases (liability in a sale and leaseback) </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> </td> </tr> </table> The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements. </div> </div>

<div> (a) Basis of presentation Statement of Compliance with IFRS These annual consolidated financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB"), and the interpretations of the International Financial Reporting Interpretations Committee ("IFRIC"). These consolidated financial statements are presented on a historical cost basis, except for financial instruments classified as fair value through profit or loss ("FVTPL") or as fair value through other comprehensive income ("FVOCI"), in U.S. dollars. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. The preparation of these consolidated financial statements in compliance with IFRS requires management to make certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. </div>

<div> (b) Basis of consolidation These consolidated financial statements include the accounts of the Company and all of its wholly-owned subsidiaries: <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 285px;">Name of</td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 92px;">Country of </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 281px;">Principal </td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Subsidiary</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Incorporation</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-24</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-23</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Activity</td> </tr> <tr> <td style="background-color: #e6efff;">GP GreenPower Industries Inc.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Holding company </td> </tr> <tr> <td>GreenPower Motor Company, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus manufacturing and distribution </td> </tr> <tr> <td style="background-color: #e6efff;">0939181 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus sales and leasing </td> </tr> <tr> <td>San Joaquin Valley Equipment Leasing, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus leasing </td> </tr> <tr> <td style="background-color: #e6efff;">0999314 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Inactive </td> </tr> <tr> <td>Electric Vehicle Logistics Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Vehicle Transportation </td> </tr> <tr> <td style="background-color: #e6efff;">GreenPower Manufacturing WV Inc.</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> <tr> <td>GP Truck Body Inc.</td> <td> United States </td> <td>100%</td> <td>N/A</td> <td> Truck body manufacturing </td> </tr> <tr> <td style="background-color: #e6efff;">Lion Truck Body Incorporated</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Truck body manufacturing </td> </tr> <tr> <td>Gerui New Energy Vehicle (Nanjing) Co., Ltd.</td> <td> China </td> <td>100%</td> <td>100%</td> <td>Electric bus manufacturing and distribution</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">EA Green-Power Private Ltd.</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> India </td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> </table> All intercompany balances, transactions, revenues and expenses are eliminated upon consolidation. Certain information and note disclosures which are considered material to the understanding of the Company's consolidated financial statements are provided below. Subsidiaries are consolidated from the date of acquisition, being the date on which the Company obtains control. The financial statements of the subsidiaries are prepared for the same reporting period as the parent company, using consistent accounting policies. </div>

<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 285px;">Name of</td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 92px;">Country of </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 78px;">Ownership </td> <td style="text-align: center; border-top: 0.75pt solid #000000; width: 281px;">Principal </td> </tr> <tr> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Subsidiary</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Incorporation</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-24</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">31-Mar-23</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000;">Activity</td> </tr> <tr> <td style="background-color: #e6efff;">GP GreenPower Industries Inc.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Holding company </td> </tr> <tr> <td>GreenPower Motor Company, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus manufacturing and distribution </td> </tr> <tr> <td style="background-color: #e6efff;">0939181 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus sales and leasing </td> </tr> <tr> <td>San Joaquin Valley Equipment Leasing, Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Electric bus leasing </td> </tr> <tr> <td style="background-color: #e6efff;">0999314 BC Ltd.</td> <td style="background-color: #e6efff;"> Canada </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Inactive </td> </tr> <tr> <td>Electric Vehicle Logistics Inc.</td> <td> United States </td> <td>100%</td> <td>100%</td> <td> Vehicle Transportation </td> </tr> <tr> <td style="background-color: #e6efff;">GreenPower Manufacturing WV Inc.</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> <tr> <td>GP Truck Body Inc.</td> <td> United States </td> <td>100%</td> <td>N/A</td> <td> Truck body manufacturing </td> </tr> <tr> <td style="background-color: #e6efff;">Lion Truck Body Incorporated</td> <td style="background-color: #e6efff;"> United States </td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;">100%</td> <td style="background-color: #e6efff;"> Truck body manufacturing </td> </tr> <tr> <td>Gerui New Energy Vehicle (Nanjing) Co., Ltd.</td> <td> China </td> <td>100%</td> <td>100%</td> <td>Electric bus manufacturing and distribution</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">EA Green-Power Private Ltd.</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> India </td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;">100%</td> <td style="border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> Electric bus manufacturing and distribution </td> </tr> </table>

Canada

Holding company

United States

Electric bus manufacturing and distribution

Canada

Electric bus sales and leasing

United States

Electric bus leasing

Canada

Inactive

United States

Vehicle Transportation

United States

Electric bus manufacturing and distribution

United States

Truck body manufacturing

United States

Truck body manufacturing

China

India

Electric bus manufacturing and distribution

<div> (c) Financial instruments Classification IFRS 9 requires a company to classify its financial instruments based on the way they are measured, into one of three categories: Amortized Cost, FVTPL, and FVOCI. In determining the appropriate category for financial assets, a company must consider whether it intends to hold the financial assets and collect the contractual cash flows or to collect the cash flows and sell financial assets (the "business model test") and whether the contractual cash flows of an asset are solely payments of principal and interest (the "SPPI test"). All of the Company's financial instruments, initially recognized at fair value, are subsequently measured at amortized cost using the effective interest method. Financial liabilities classified as FVTPL are measured at fair value with unrealized gains and losses recognized through the Consolidated Statements of Operations. The Company did not have any liabilities classified as FVTPL as at March 31, 2024 and March 31, 2023. Certain debt instrument assets must be classified as FVOCI unless the option to FVTPL is taken and the FVOCI classification is an election for equity assets. The Company did not have any debt or equity assets classified as FVOCI as at March 31, 2024 and March 31, 2023. Measurement GreenPower initially measures its financial instruments at fair value and subsequently at amortized cost using the effective interest method. Transaction costs are included in the initial fair value measurement of the financial instruments, and the Company incorporates the expected credit loss in financial assets on a forward-looking basis. The Company will, at a minimum, recognize 12-month expected losses in profit or loss, and if a significant increase in credit risk occurs after initial recognition, lifetime expected losses will be recognized. Impairment The Company assesses on a forward-looking basis the expected credit loss associated with financial assets measured at amortized cost. The impairment methodology applied depends on whether there has been a significant increase in credit risk. For trade receivables, the Company applies the simplified approach permitted by IFRS 9, which requires expected lifetime losses to be recognized from initial recognition of the receivables, which is recorded as an allowance for credit losses. Losses are recognized in profit or loss and reflected in an allowance account against receivables. When a subsequent event causes the amount of impairment loss to decrease, the decrease in impairment loss is reversed through profit or loss. As at March 31, 2024 the Company recognized net allowance for credit losses of $1,319,873 against its accounts receivable, (2023 – net $94,791) (Note 5). The Company recognized an allowance for credit losses of $131,089 on its promissory note receivable during the year ended March 31, 2024 (2023 – nil). Lifetime expected losses will be recognized on financial assets for which there is a significant increase in credit risk after initial recognition. During the year ended March 31, 2024 the Company recognized an impairment of $nil on accounts receivables (2023 - $nil). During the year ended March 31, 2024 the Company recognized an impairment of $423,267 on its finance lease receivables (2023 - $nil). </div>

1319873

94791

131089 0 0 423267 0

<div> (d) Cash and cash equivalents Cash and cash equivalents usually consist of highly liquid investments which are readily convertible into cash with maturity of three months or less and are subject to an insignificant risk of change in value. As at March 31, 2024 and March 31, 2023 the Company had no cash equivalents. </div>

<div> (e) Revenue recognition The majority of the Company's contracts have a single performance obligation, which is the delivery of goods, including electric vehicles, vehicle parts, and completed truck bodies. The Company recognizes revenue from these contracts with customers when a customer obtains control of the goods or services, and the Company satisfies its performance obligation to customers in exchange for consideration the Company expects to receive, net of discounts and taxes. Revenue for these contracts is allocated to the single performance obligation, which is the transfer of the asset, including vehicles, vehicle parts, and completed truck bodies. Payment terms vary by customer, and the range of payment terms can vary between requiring up front deposits, payment on receipt, or net terms of 30 days or longer in exceptional circumstances. The Company has also recognized revenue from a contract under which the Company was reimbursed for certain costs incurred on a project over time. This revenue was recognized over the period earned, in accordance with the terms of the Contract. The Company has also earned vehicle transportation revenue, which is recognized when the transportation is completed. The Company is a lessor under certain lease contracts involving GreenPower all-electric vehicles. The recognition of lease revenue is discussed in note 2. (p). When the period between the receipt of consideration and revenue recognition is greater than one year, the Company determines whether the financing component is significant to the contract. Where a contract is determined to have a significant financing component, the transaction price is adjusted to reflect the financing. The discount rate used in adjusting the promised amount of consideration is the rate that would be reflected in a separate financing transaction between the Company and the customer at contract inception. This rate is not subsequently adjusted for any other changes over the contract term. </div>

<div> (f) Warranty GreenPower provides its customers with a warranty on its vehicles which typically have a term of five years. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. The warranty expense provision is booked as a percentage of revenue, which creates a Warranty liability from which actual disbursements are deducted as incurred. GreenPower had a warranty liability balance to cover future warranty expenditures of $2,499,890 as at March 31, 2024 (2023 - $2,077,749) (Note 20). </div> P5Y

2499890

2077749

<div> (g) Impairment of long-lived assets At the end of each reporting period, the Company's assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment, if any. The recoverable amount is the higher of fair value less costs to sell and value in use. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset. If the recoverable amount of an asset is estimated to be less than its carrying <div> </div> amount, the carrying amount of the asset is reduced to its recoverable amount and the impairment loss is recognized in the Consolidated Statements of Operations for the period. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. GreenPower recorded a writedown of assets of $423,237 during the year ended March 31, 2024 that was recorded on finance lease receivables, a writedown of $250,832 during the year ended March 31, 2023 that was booked against goodwill, and a writedown of $607,579 during the year ended March 31, 2022 that was booked against property and equipment, accounts receivable, and a promissory note receivable. </div>

423237 250832 607579

<div> (h) Foreign currency translation The consolidated entities and their respective functional currencies are as follows: <table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%; border-collapse: collapse;"> <tr> <td style="text-align: left;">Entity</td> <td style="width: 10%; white-space: nowrap; text-align: left;">Functional Currency </td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GreenPower Motor Company Inc. (parent)</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">GP GreenPower Industries Inc.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GreenPower Motor Company, Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">0939181 BC Ltd.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">San Joaquin Valley Equipment Leasing, Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">0999314 B.C. Ltd.</td> <td style="width: 10%; text-align: left;">Canadian Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">Electric Vehicle Logistics Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">GreenPower Manufacturing WV Inc.</td> <td style="width: 10%; text-align: left;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">GP Truck Body Inc.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">Lion Truck Body Incorporated</td> <td style="width: 10%; text-align: left;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left; background-color: #e6efff;">EA GreenPower Private Ltd.</td> <td style="width: 10%; text-align: left; background-color: #e6efff;">U.S. Dollar</td> </tr> <tr> <td style="text-align: left;">Gerui New Energy Vehicle (Nanjing) Co. Ltd.</td> <td style="width: 10%; text-align: left;">RMB</td> </tr> </table> Translation to functional currency Foreign currency transactions are translated into U.S. dollars using exchange rates in effect at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect at the measurement date. Non-monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the historical exchange rate or the exchange rate in effect at the measurement date for items recognized at FVTPL. Gains and losses arising from foreign exchange are included in the Consolidated Statements of Operations. Translation to presentation currency The results and financial position of those entities with a functional currency different from the presentation currency are translated into the presentation currency as follows: - assets and liabilities are translated at the closing rate at the date of the Statements of Financial Position; - income and expenses are translated at average exchange rates; and - all resulting exchange differences are recognized in accumulated other comprehensive income/loss. </div>

<div> (i) Inventory Vehicle inventory is recorded at the lower of average cost and net realizable value with cost determined by vehicle model in accordance with standard input costs which are reviewed and updated over time based on actual costs. Parts inventory is valued at the lower of cost and net realizable value. WIP inventory is valued based on actual costs to bring the WIP to its current state of completion. The Company's inventory consists of work in process (including electric vehicles and truck bodies), parts, and finished goods. In determining net realizable value for new vehicles, the Company considers the cost, the average age of the vehicles, and recent sales of the same or similar models from inventory. For used vehicles, the Company considers the value of new inventory and compares this to the age and condition of used inventory, as well as sales (including leases) of same or similar used inventory, where available. When a vehicle in inventory is used for demonstration purposes it is transferred to property and equipment at the lesser of net book value and net realizable value (Note 11). </div>

<div> (j) Property, plant, and equipment Property, plant and equipment ("PPE") are carried at cost, less accumulated depreciation and accumulated impairment losses. The cost of an item of PPE consists of the purchase price, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use and an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located. Depreciation is provided at rates calculated to write off the cost of PPE, less their estimated residual value, using the following rates/estimated lives and methods: <table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%; border-collapse: collapse;"> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Computers</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Furniture</td> <td style="width: 50%; text-align: left;"> 7 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Automobiles</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 5-10 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Demonstration Electric Vehicles</td> <td style="width: 50%; text-align: left;"> 5-12 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Tools and equipment</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Leasehold improvements</td> <td style="width: 50%; text-align: left;"> Straight line over term of lease or economic life </td> </tr> </table> </div>

<table cellpadding="0" cellspacing="0" style="font-size: 10pt; width: 100%; border-collapse: collapse;"> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Computers</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Furniture</td> <td style="width: 50%; text-align: left;"> 7 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Automobiles</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 5-10 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Demonstration Electric Vehicles</td> <td style="width: 50%; text-align: left;"> 5-12 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt; background-color: #e6efff;">Tools and equipment</td> <td style="width: 50%; text-align: left; background-color: #e6efff;"> 3 years, straight line method </td> </tr> <tr> <td style="text-align: left; padding-left: 24pt; text-indent: -18pt;">Leasehold improvements</td> <td style="width: 50%; text-align: left;"> Straight line over term of lease or economic life </td> </tr> </table>

3 years, straight line method

7 years, straight line method

5-10 years, straight line method

5-12 years, straight line method

3 years, straight line method

Straight line over term of lease or economic life

<div> (k) Loss per share The Company presents basic and diluted loss per share data for its common shares, calculated by dividing the loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. Diluted loss per share does not adjust the loss attributable to common shareholders or the weighted average number of common shares outstanding when the effect is anti- dilutive. GreenPower's loss per common share, basic and diluted, for the year ended March 31, 2024 was $(0.74), (2023 - $(0.64), 2022 - $(0.69)), and excludes stock options (Note 15) from the calculation of diluted EPS for each period, as their effect would be anti-dilutive. </div>

-0.74

-0.64

-0.69

<div> (l) Share capital Common shares are classified as equity. Finder's fees and other related share issue costs, such as legal, regulatory, and printing, on the issue of the Company's shares are charged directly to share capital, net of any tax effects. </div>

<div> (m) Share-based payment transactions The Company grants share-based awards to certain officers, employees, directors and other eligible persons. The fair value of the equity-settled awards is determined at the date of the grant. The movement in cumulative expense is recognized in the Consolidated Statements of Operations with a corresponding entry against the related equity settled share-based payments reserve account over the vesting period. No expense is recognized for awards that do not ultimately vest. If the awards expire unexercised, the related amount remains in share-option reserve. </div>

<div> (n) Government grants and vouchers Government vouchers are recognized in revenue when there is reasonable assurance that the voucher will be received and the Company will comply with all required conditions. Those vouchers without specified future performance conditions are recognized in income when the voucher proceeds are receivable. A grant that imposes specified future performance conditions is recognized in income when those conditions are met. Government grants in the form of forgivable loans, or other forms of government grants or assistance, are evaluated in accordance with IAS 20 and are recognized when there is reasonable assurance that the Company will meet the terms of the government grant or assistance. </div>

<div> (o) Provisions and contingent liabilities Provisions are recognized when present obligations as a result of a past event will probably lead to an outflow of economic resources from the Company and amounts can be estimated reliably. Timing or amount of the outflow may still be uncertain. Provisions are measured at the estimated expenditure required to settle the present obligation, based on the most reliable evidence available at the reporting date, including the risks and uncertainties associated with the present obligation. Provisions are discounted when the time value of money is significant. </div>

<div> (p) Leases Definition of a lease At inception of a contract, the Company assesses whether a contract is, or contains, a lease based on whether the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has elected to apply the practical expedient to account for leases for which the lease term ends within 12 months of the date of initial application and leases of low value assets as short-term leases. The lease payments associated with these leases are recognized as expenses on a straight-line basis over the lease term. As a lessee The Company recognizes a right of use asset and a lease liability at the lease commencement date. The right of use asset is initially measured at cost, based on the initial amount of the lease liability. The assets are depreciated to the earlier of the end of the useful life of the right of use asset or the lease term using the straight-line method as this most closely reflects the expected pattern of consumption of the future economic benefits. The lease term includes periods covered by an option to extend if the Company is reasonably certain to exercise that option. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, at the Company's incremental borrowing rate. <div> </div> As a lessor When the Company acts as a lessor, it determines at lease inception whether each lease is a finance lease or an operating lease. To classify each lease, the Company makes an overall assessment of whether the lease transfers substantially all of the risks and rewards incidental to ownership of the underlying asset. If this is the case, then the lease is a finance lease; if not, then it is an operating lease. Amounts due from lessees under finance leases are recorded as finance lease receivables at the amount of the Company's net investment in the leases. Finance lease income is recognized as revenue by allocating the lease income to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment in the lease. The Company recognizes lease payments received under operating leases as income on a straight-line basis over the lease term, included in Revenue in the consolidated statements of operations and comprehensive loss. </div>

<div> (q) Goodwill and Impairment The Company is required to test, on an annual basis, whether goodwill has suffered any impairment. The recoverable amount is determined based on value in use calculations. The use of this method requires the estimation of future cash flows and the determination of a discount rate in order to calculate the present value of the cash flows. The Company did not record any goodwill during the year ended March 31, 2024. During the year ended March 31 2023, GreenPower acquired Lion Truck Body Inc., and recorded goodwill of $250,832 on the acquisition (Note 22). This goodwill was tested at year-end, and was not supported by the estimated future cash flows of the business, and management concluded that the $250,832 of goodwill from the acquisition was impaired and was therefore written off. </div>

250832

250832 <div> (r) Adoption of accounting standards Certain new accounting standards have been published by the IASB that are effective for annual reporting periods beginning on or after January 1, 2023. These changes were reviewed by management and did not cause a change to the Company's financial statements. </div> <div> (s) Future accounting pronouncements Certain new accounting standards have been published by the IASB that are not mandatory for the March 31, 2024 reporting period, as summarized in the following table: <table border="1" cellpadding="3" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 100%; border-color: #000000;"> <tr> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> Mandatorily effective for periods beginning on or after January 1, 2024 </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> Mandatorily effective for periods beginning on or after January 1, 2025 </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 1 - Presentation of Financial Statements (Non current liabilities with covenants) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 21 - The effect of changes in Foreign Exchange Rates (effective Jan 1, 2025) </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 1 - Presentation of Financial Statements (classification of liabilities as current or non current) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IFRS 18 - Presentation and Disclosure in Financial Statements (effective Jan 1, 2027) </td> </tr> <tr> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IAS 7 Statement of Cash Flows and IFRS 7 - Financial Instruments (Supplier finance arrangement disclosure requirements) </td> <td style="width: 50%; vertical-align: top; padding-right: 5.03pt; padding-left: 5.03pt;"> IFRS 19 - Subsidiaries without Public Disclosures (effective Jan 1, 2027) </td> </tr> <tr> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> IFRS 16 - Leases (liability in a sale and leaseback) </td> <td style="width: 50%; padding-right: 5.03pt; padding-left: 5.03pt; vertical-align: top;"> </td> </tr> </table> The Company has reviewed new and revised accounting pronouncements that have been issued but are not yet effective. The Company has not early adopted any of these standards and is currently evaluating the impact, if any, that these standards might have on its consolidated financial statements. </div>

<div> <div> <div> 3. Critical accounting estimates and judgements The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These consolidated financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the consolidated financial statements and may require accounting adjustments based on future occurrences. Revisions to critical accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions, and other factors, including expectations of future events that are believed to be reasonable under the circumstance Critical accounting judgements i. The determination of the functional currency of the Company and of each entity within the consolidated Company (Note 2. h.). ii. The Company's ability to achieve its business objectives is subject to material uncertainty which casts substantial doubt upon the Company's ability to continue as a going concern (Note 1). iii. The determination that amounts representing the term loan that would be assumed from the acquisition of Lion Truck Body, which is subject to the seller obtaining the required consents for the assumption, should be classified as a contingent liability as at March 31, 2024 (Note 22). iv. The determination that loans payable to related parties outstanding as at March 31, 2024 is a non-current liability (Note 19). <div> </div> Critical accounting estimates and assumptions a. The determination of the discount rates used to discount finance lease receivables (Note 6) and lease liabilities (Note 9) b. The estimated accrual rate for the warranty provision on the sale of all-electric vehicles (Note 20) </div> </div> c. The classification of leases as either financial leases or operating leases (Note 6, Note 2 p.). d. The determination that the Company is not involved in any legal matters that require a provision (Note 24) e. The determination of an allowance for doubtful accounts on the Company's trade receivables (Note 5) f. The valuation of tangible assets and financial liabilities acquired in the Lion Truck Body (LTB) Inc. transaction and the determination that $250,832 in goodwill from the acquisition of Lion Truck Body Inc. was impaired as at March 31, 2023, and was written off (Note 22) g. The estimate of the useful life of equipment (Note 2.j, Note 11) h. The estimate of the net realizable value of inventory (Note 8) i. Estimates underlying the recognition of proceeds from government vouchers and grants (Note 2. n.) j. Estimates underlying the determination of the carrying value of the West Virginia lease liability and right of use asset (Note 9) k. Estimates underlying the calculation of deferred income tax assets and deferred income tax recovery (Note 21) l. The determination of overheads to be allocated to inventory and charged to cost of sales (Note 8) </div>

250832

<div> 4. Cash As at March 31, 2024 the Company has a cash balance of $1,150,891 (2023 - $600,402). Both of these amounts were on deposit at major financial institutions in the United States. The Company has no cash equivalents as at March 31, 2024 or at March 31, 2023. </div>

1150891

600402

<div> 5. Accounts Receivable The Company has evaluated the carrying value of accounts receivable as at March 31, 2024 in accordance with IFRS 9 and has determined that net allowance against accounts receivable of $1,319,873 as at March 31, 2024 (2023 - net - $94,791) is warranted. As at March 31, 2024 the Company had an accounts receivable net of allowances balance of $2,831,942 (2023 - $10,406,906). 2 customers (2023 - 2 customers) each represented more than 10% of this balance, and these customers in aggregate represented 30% (2023 - 67%) of the balance. <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Allowance for doubtful accounts, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,370</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">44,579</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">plus: new allowance recognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">1,459,243 </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">139,370</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">less: allowance collected</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(139,370</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(44,579</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Allowance for doubtful accounts, end of year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,459,243 </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,370</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div>

1319873

94791

2831942

10406906

0.30 0.67

139370

44579

1459243 139370

139370

44579

1459243

139370

<div> 6. Finance Lease Receivables GreenPower's wholly owned subsidiaries San Joaquin Valley Equipment Leasing Inc. ("SJVEL") and 0939181 BC Ltd. lease vehicles to several customers, and as at March 31, 2024 the Company had a total of 8 (2023 - 45) vehicles on lease that were determined to be finance leases, and the Company had a total of 4 (2023 - 1) vehicles on lease that were determined to be operating leases. For operating leases, lease payments are recognized in revenue when earned. During the year-ended March 31, 2024, finance leases for two vehicles reached their maturity date and the lessee did not exercise its option to purchase the vehicles and they were returned to the Company, and the customer entered into finance leases for two new vehicles. During the year-ended March 31, 2023 finance leases for three vehicles reached their maturity date and the lessee purchased two of the vehicles and the third vehicle was repossessed during the year ended March 31, 2024. During the year ended March 31, 2024, GreenPower provided a notice of default to a lessee of 37 vehicles, and the defaults were not cured so the leases were terminated and the vehicles were repossessed. In addition GreenPower booked an impairment of $423,267 on finance lease receivables during the year ended March 31, 2024 (2023 - $nil), due to delinquent payments on finance leases for five vehicles. Subsequent to the year ended March 31, 2024 GreenPower repossessed 6 other vehicles that were under lease due to non -payment, and GreenPower cancelled the leases (Note 26). For the year ended March 31, 2024, selling profit on finance leases was $53,924 (2023 - $nil, 2022 - $725,814). The following table illustrates Finance Lease Receivables as at March 31, 2024 and as at March 31, 2023: <div style="margin-bottom: 10pt;"> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Finance lease receivable, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">2,970,356</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">3,395,739</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Investment recognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">148,158</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Investment derecognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(1,334,921</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Impairment recognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">(423,267</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Lease payments received</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(351,434</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(695,825</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Interest income recognized</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">149,492</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">270,442</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Finance lease receivable, end of year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,158,384</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,970,356</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Current portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">111,529</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,051,873</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long Term Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,046,855</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,918,483</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> <div> <div> <div> </div> Payments to be received on Finance Lease Receivables (undiscounted): <div style="margin-left: 54pt;"> <table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">31-Mar-24</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 1</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">363,774</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Year 2</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;">363,774</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 3</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">367,579</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Year 4</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;">346,200</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 5</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">605,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">less: amount representing interest income</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;">(888,095</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">1,158,384</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Current Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;">111,529</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Long Term Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">1,046,855</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> Subsequent to the year ended March 31, 2024, the Company repossessed 5 EV 250s under finance leases and one EV 350 on an operating lease due to the lessee's default under the leases. The carrying value of finance lease receivables for the 5 EV 250's that were repossessed in May 2024 was $971,226 as at March 31, 2024. </div> </div> </div>

423267 0

53924

725814

<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Finance lease receivable, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">2,970,356</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">3,395,739</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Investment recognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">148,158</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Investment derecognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(1,334,921</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Impairment recognized</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">(423,267</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Lease payments received</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(351,434</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(695,825</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Interest income recognized</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">149,492</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">270,442</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Finance lease receivable, end of year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,158,384</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,970,356</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Current portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">111,529</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,051,873</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long Term Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,046,855</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,918,483</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table>

2970356

3395739

148158

-1334921 0 423267 0

351434

695825

149492

270442

1158384

2970356

111529

1051873

1046855

1918483

<table border="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">31-Mar-24</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 1</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">363,774</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Year 2</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;">363,774</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 3</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">367,579</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Year 4</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;">346,200</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Year 5</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">605,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">less: amount representing interest income</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;">(888,095</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">1,158,384</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Current Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right;">111,529</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Long Term Portion of Finance Lease Receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">1,046,855</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table>

363774

367579

346200

605152

888095

1158384

111529

1046855

971226 <div> 7. Promissory Note Receivable On February 1, 2023, the Company entered into a promissory note with a customer for a principal amount of $173,072 to be repaid in twelve fixed monthly payments of $15,055, with an implied interest rate of 8.0%. The principal amount of the promissory note was transferred from accounts receivable. During the year ended March 31, 2024 the Company recognized an allowance of $131,089 on the Promissory note, in accordance with IFRS 9, due to delinquent payments on the promissory note. The carrying value of the promissory note receivable as at March 31, 2024 is $nil, (2023-$159,171). </div> 173072 15055 0.08 131089

159171

<div> 8. Inventory <div> <div> The following is a listing of inventory as at March 31, 2024 and 2023: <div style="margin-left: 0px;"> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid transparent; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Parts</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">3,855,668</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">4,025,826</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Work in Process</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right;">14,341,949</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right;">5,711,648</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Finished Goods</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">13,813,014</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">31,871,760</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">32,010,631</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">41,609,234</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> During the year ended March 31, 2024, management wrote down the value of inventory by $1,078,854 (2023 - $192,000; 2022 - $153,798), and this amount is included in Cost of Sales. During the year ended March 31, 2024, $31,179,514 of inventory was included in Cost of Sales (2023 - $31,438,059, 2022 - $13,360,068). </div> </div> </div>

<table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid transparent; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Parts</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">3,855,668</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">4,025,826</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Work in Process</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right;">14,341,949</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 17%; text-align: right;">5,711,648</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Finished Goods</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">13,813,014</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">31,871,760</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 17%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">32,010,631</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; text-align: right; background-color: #e6efff;">41,609,234</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table>

3855668

4025826

14341949

5711648

13813014

31871760

32010631

41609234

1078854

192000

153798

31179514 31438059 13360068 <div> <div> <div> 9. Right of Use Assets and Lease Liabilities <div> <div> The Company has recorded Right of Use Assets and Lease Liabilities in its consolidated statement of financial position related to properties for which the Company has entered into lease agreements that expire in more than one year at the inception of the leases. Rental payments on the Right of Use Assets are discounted using an 8% rate of interest and capitalized on the Consolidated Statement of Financial Position as Lease Liabilities. The value of the Right of Use Assets is determined at lease inception and include the capitalized lease liabilities, incorporate upfront costs incurred and incentives received, and the value is depreciated over the term of the lease. For the year ended March 31, 2024 the Company incurred interest expense of $377,026 (2023 - $229,743; 2022 - $18,321) on the Lease Liabilities, recognized depreciation expense of $785,306 (2023 - $571,793; 2022 - $233,500) on the Right of Use Assets and made total rental payments of $1,050,611 (2023 - $394,580; 2022 - $284,363). GreenPower entered into a Contract of Lease-Purchase with the South Charleston Development Authority for a property located in South Charleston, West Virginia during the year ended March 31, 2023. The terms of the lease required no cash up front and monthly lease payments that start May 1, 2023. GreenPower is eligible for up to $1,300,000 forgiveness on the lease, calculated on a pro-rata basis for the employment up to 200 employees by December 31, 2024. GreenPower is also eligible for additional forgiveness of $500,000 for every 100 employees above the first 200. Title to the property will be transferred to GreenPower once total lease payments and the amount of the forgiveness reach $6.7 million. The lease liability recorded for this lease has not been reduced to reflect contingently forgivable amounts due to the uncertainty of the attainment of employment levels required to realize these lease liability reduction benefits. The following table summarizes remaining payments on GreenPower's Lease Liabilities (undiscounted) as at March 31, 2024: <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">1 year</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">957,685</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">thereafter</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;">5,555,463</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">less amount representing interest expense</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">(1,876,937</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Lease liability</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,636,211</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Current Portion of Lease Liabilities</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">630,207</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long Term Portion of Lease Liabilities</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,006,004</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> Payments on leases that were classified as short-term leases for the year ended March 31, 2024 totaled $91,312 (2023 - $236,480, 2022 - $132,500). Payments on short term leases are recognized in office expense, and remaining payments on short term leases as at March 31, 2024 total $12,326. The following table summarizes changes in Right of Use Assets during the year ended March 31, 2024: <table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Right of Use Assets, March 31, 2023</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">4,845,738</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;">(785,306</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Transfer to deposit</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">(5,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Additions during the period</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">69,131</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Right of Use Assets, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,124,563</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> </div> </div> </div> </div>

0.08

377026

229743

18321

785306

571793

233500

1050611

394580

284363

1300000 200 500000 100 6700000

<table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">1 year</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">957,685</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">thereafter</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;">5,555,463</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">less amount representing interest expense</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">(1,876,937</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Lease liability</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,636,211</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Current Portion of Lease Liabilities</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">630,207</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long Term Portion of Lease Liabilities</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,006,004</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table>

957685 5555463 1876937

4636211

630207

4006004

91312 236480 132500 12326

<table border="0" cellspacing="0" style="width: 60%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Right of Use Assets, March 31, 2023</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">4,845,738</td> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right;">(785,306</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Transfer to deposit</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;">(5,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Additions during the period</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">69,131</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 22%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Right of Use Assets, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 22%; text-align: right;">4,124,563</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table>

4845738

785306

-5000

69131

4124563

<div> 10. Restricted deposit On June 23, 2023 the Company agreed to pledge a $400,000 term deposit as security for an irrevocable standby letter of credit issued by a commercial bank to an insurance company that is providing the Company with a surety bond to support the Company's importation of goods to the United States. The term deposit has a term of one year and earns interest at a fixed rate of 4.9%. The surety bond was issued on June 28, 2023, has a term of one year and is automatically renewable for successive one-year terms unless cancelled by the bank with 45 days' notice or cancelled by the surety bond provider. The Company expects that the restricted deposit will be held as security for the standby letter of credit for a period of greater than one year. </div> 400000 The term deposit has a term of one year and earns interest at a fixed rate of 4.9%. The surety bond was issued on June 28, 2023, has a term of one year and is automatically renewable for successive one-year terms unless cancelled by the bank with 45 days' notice or cancelled by the surety bond provider. 0.049

<div> 11. Property and Equipment The following is a summary of activities for the years ended March 31, 2024, and March 31, 2023: <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 8pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Computers</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Furniture</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Automobiles</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Demonstration Electric Vehicles</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Leased Asset</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Tools and Equipment</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Land</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Leasehold Improvements</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Total</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Cost</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2022</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">242,854</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">100,811</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">589,420</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,727,455</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,377,357</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">801,317</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">163,979</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">6,675,344</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Additions</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">75,406</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">22,894</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">49,845</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">14,678</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">185,954</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">7,215</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">355,992</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Acquired in Acquisition</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">71</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">75,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">136,118</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">56,349</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">268,252</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Asset sold</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">(801,317</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">(801,317</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2023</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">242,854</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">100,811</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">589,420</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,727,455</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,377,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">163,979</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">5,874,027</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Transfers from inventory</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">874,278</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">874,278</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Additions</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">334,575</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">26,958</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">361,533</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Balance, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">242,854</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">100,811</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">589,420</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,601,733</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,711,932</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">190,937</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">7,109,838</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Depreciation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2022</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">77,799</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">35,412</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">82,901</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">931,347</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">667,342</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">769,356</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">43,625</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,607,782</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">64,820</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">12,912</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">67,441</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">282,957</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">4,809</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">194,875</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">34,338</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">662,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Foreign exchange translation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">(698</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">(698</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Balance, March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">142,619</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">48,324</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">150,342</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,213,606</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">964,231</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">77,963</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,269,236</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">62,128</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">10,931</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">70,900</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">581,355</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">305,692</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">42,146</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,073,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Foreign exchange translation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,925</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,925</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">204,747</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">59,255</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">221,242</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,798,886</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,269,923</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">120,109</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">4,346,313</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Carrying amounts</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom;">As at, March 31, 2023</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">100,235</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">52,487</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">439,078</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">1,513,849</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">413,126</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">86,016</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">2,604,791</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">As at, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">38,107</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">41,556</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">368,178</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,802,847</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">442,009</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">70,828</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">2,763,525</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> <div> </div> During the year ended March 31, 2024, the Company transferred vehicles from inventory with a carrying value of $874,278 to Property and Equipment. The transferred vehicles are comprised of four EV Stars, one Nano BEAST, one BEAST and one EV 550. During the year ended March 31, 2023, the Company completed the sale of land owned by the Company in Porterville California for gross proceeds of $950,000 and generated a gain on the sale of $72,867 that was included in Other income. During the year ended March 31, 2023 GreenPower also acquired property, plant and equipment with an aggregate fair value of $268,252, as part of its acquisition of Lion Truck Body. </div>

<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 8pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Computers</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Furniture</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Automobiles</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Demonstration Electric Vehicles</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Leased Asset</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Tools and Equipment</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Land</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Leasehold Improvements</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom; white-space: nowrap;">Total</td> <td style="text-align: center; border-bottom: 1.5pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Cost</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2022</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">242,854</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">100,811</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">589,420</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,727,455</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,377,357</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">801,317</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">163,979</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">6,675,344</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Additions</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">75,406</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">22,894</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">49,845</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">14,678</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">185,954</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">7,215</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">355,992</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Acquired in Acquisition</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">71</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">75,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">136,118</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">56,349</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">268,252</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Asset sold</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">(801,317</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">(801,317</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2023</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">242,854</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">100,811</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">589,420</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,727,455</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,377,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">163,979</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">5,874,027</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Transfers from inventory</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">874,278</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">874,278</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Additions</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">334,575</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">26,958</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">361,533</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Balance, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">242,854</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">100,811</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">589,420</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,601,733</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,711,932</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">190,937</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">7,109,838</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Depreciation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2022</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">77,799</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">35,412</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">82,901</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">931,347</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">667,342</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">769,356</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">43,625</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">2,607,782</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">64,820</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">12,912</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">67,441</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">282,957</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">4,809</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">194,875</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">34,338</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;">662,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Foreign exchange translation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">(698</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">(698</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Balance, March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">142,619</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">48,324</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">150,342</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,213,606</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">964,231</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">77,963</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,269,236</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Depreciation</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">62,128</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">10,931</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">70,900</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">581,355</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">305,692</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">42,146</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,073,152</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Foreign exchange translation</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,925</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">3,925</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Balance, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">204,747</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">59,255</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">221,242</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,798,886</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">672,151</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">1,269,923</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">120,109</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;">4,346,313</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Carrying amounts</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom;">As at, March 31, 2023</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">100,235</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">52,487</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">439,078</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">1,513,849</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">413,126</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">86,016</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 6%; text-align: right;">2,604,791</td> <td style="border-bottom: 2.25pt double #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 6%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">As at, March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">38,107</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">41,556</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">368,178</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">1,802,847</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">442,009</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">70,828</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 6%; text-align: right;">2,763,525</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table>

242854

100811

589420

2727455

672151

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163979

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22894

49845

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214

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268252

801317

242854

100811

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38107

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2763525

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950000

72867

268252

The Line of Credit bears interest at the bank's US Base Rate (March 31, 2024 - 9.0%, March 31, 2023 - 8.0%) plus a margin of 2.0% (2023 - 1.5%).

5020000 1.2:1 5000000 7463206 6612232 <div> 13. Term loan facility During February 2024, the Company entered into a $5,000,000 revolving loan facility (the "Loan") with Export Development Canada ("EDC"). The Loan is used to finance working capital investments to deliver all-electric vehicles to customers under purchase orders approved by EDC. The Loan allows advances over a 24-month period, has a term of 36 months, and bears interest at a floating rate of US Prime + 5% per annum. The Company has granted EDC a first and second ranking security interest over property of the Company and certain subsidiaries, and the Company and certain subsidiaries have provided Guarantees to EDC. The Company and FWP Holdings LLC entered into a postponement and subordination agreement with the term loan facility lender under which the parties agreed that the loans from FWP Holdings LLC would be subordinate to the lender's security interests and that no payment will be made on the loans from FWP Holdings LLC before the full repayment of the term loan facility (Note 19). The term loan facility has two financial covenants. The first covenant is reported quarterly, and is to maintain a current ratio, defined as current assets over current liabilities, of greater than 1.2 to 1.0. The Company is in compliance with this covenant as at March 31, 2024. The second covenant commences at the 2026 fiscal year end, will be reported quarterly, and is to maintain a debt service coverage ratio of 1.25 to 1.0. The debt service coverage ratio is defined as EBITDA for the trailing four quarters, divided by the sum of debt payments, capital lease payments, and interest expense, each for the trailing four quarters. As at March 31, 2024 the balance outstanding on the term loan facility, including fees and accrued interest, was $2,267,897 (March 31, 2023 -$nil). </div>

5000000

0.05

1.2 to 1.0 1.25 to 1.0

2267897

<div> <div> <div> <div> <div> <div> <div> 14. Share Capital Authorized Unlimited number of common shares without par value Unlimited number of preferred shares without par value Issued During the year ended March 31, 2024, the Company issued a total of 274,534 common shares, including 188,819 shares issued under the At the Market Offering (ATM), and 85,715 shares from the exercise of options. During the year ended March 31, 2023, the Company issued a total of 1,568,590 common shares, including 1,565,268 shares issued under the At the Market Offering (ATM), and 3,322 shares from the exercise of options. During the year ended March 31, 2022, the Company issued a total of 2,255,478 common shares, including 1,925,656 shares from the exercise of warrants, and 329,822 shares from the exercise of options. At the Market Offering In September 2022, the Company filed a prospectus supplement to its short form base shelf prospectus, pursuant to which the Company may, at its discretion and from time to time, sell common shares of the Company for aggregate gross proceeds of up to US$20,000,000. The base shelf prospectus was filed in October 2021, and was effective for a period of 25 months until November 2023. The Company filed a new base shelf prospectus in January 2024. The sale of common shares under the prospectus supplement was made through ATM distributions on the NASDAQ stock exchange. During the year ended March 31, 2024, the Company sold 188,819 common shares under the ATM program for gross proceeds of $520,892 before transaction fees. The ATM expired in November 2023 due to the expiry of the base shelf prospectus. The Company incurred approximately $14,904 in professional fees and other direct expenses in connection with the ATM, which was included in share issuance costs for the year ended March 31, 2024 (2023 - $216,803; 2022 - $nil). Offering subsequent to year-end On May 9, 2024 the Company completed an underwritten offering of 1,500,000 common shares and warrants to purchase 1,575,000 common shares for gross proceeds of $2,325,750 before deducting underwriting discounts and offering expenses. The warrants have an exercise price of $1.82 per share and expire three years from the date of issuance. </div> </div> </div> </div> </div> </div> </div>

274534

188819

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2255478

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20000000

188819

520892

14904 216803 0

1500000

1575000

2325750

1.82 P3Y

<div> <div> <div> <div> 15. Stock Options </div> </div> </div> <div> <div> The Company has two incentive stock option plans whereby it grants options to directors, officers, employees, and consultants of the Company, the 2023 Equity Incentive Plan (the "2023 Plan") which was adopted in order to grant awards to people in the United States, and the 2022 Equity Incentive Plan (the "2022 Plan"). 2023 Plan Effective February 21, 2023 GreenPower adopted the 2023 Plan which was approved by shareholders at our AGM on March 28, 2023 in order to grant stock options or non-stock option awards to people in the United States. Under the 2023 Plan GreenPower can issue stock options that are considered incentive stock options, which are stock options that qualify for certain favorable tax treatment under U.S. tax laws. Nonqualified stock options are stock options that are not incentive stock options. The aggregate fair market value on the date of grant of Shares with respect to which incentive stock options are exercisable for the first time by an optionee subject to tax in the United States during any calendar year must not exceed US$100,000, or such other limit as may be prescribed by the Internal Revenue Code. Non-stock option awards mean a right granted to an award recipient under the 2023 Plan, which may include the grant of stock appreciation rights, restricted awards or other equity-based awards. 2022 Plan Effective April 19, 2022 GreenPower adopted the 2022 Equity Incentive Plan (the "2022 Plan"), which was further ratified and re-approved by shareholders at our AGM on March 27, 2024, and which replaced the 2019 Plan. Under the 2022 Plan the Company can grant equity-based incentive awards in the form of stock options ("Options"), restricted share units ("RSUs"), performance share units ("PSUs") and deferred share units ("DSUs"). RSU's, DSU's and PSU's are collectively referred to as "Performance Based Awards". The 2022 Plan is a Rolling Plan for Options and a fixed-plan for Performance-Based Awards such that the aggregate number of Shares that: (i) may be issued upon the exercise or settlement of Options granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements), shall not exceed 10% of the Company's issued and outstanding Shares from time to time, and (ii) may be issued in respect of Performance-Based Awards granted under the 2022 Plan (and all of the Company's other Security-Based Compensation Arrangements) shall not exceed 2,499,116. No performance-based awards have been issued as at March 31, 2024 or as at March 31, 2023. The 2022 Plan is considered an "evergreen" plan, since Options which have been exercised, cancelled, terminated, surrendered, forfeited or expired without being exercised shall be available for subsequent grants under the 2022 Plan and the number of awards available to grant increases as the number of issued and outstanding Shares increases. Stock Option Plans from Prior Periods On May 14, 2019, the Company replaced the 2016 Plan with a Rolling Stock Option Plan (the "2019 Plan"). Under the terms of the 2019 Plan, the aggregate number of Options that can be granted under the 2019 Plan cannot exceed ten (10%) of the total number of issued and outstanding Shares, calculated on a non-diluted basis. The exercise price of options granted under the 2019 Plan may not be less than the minimum prevailing price permitted by the TSXV policies with a maximum term of 10 years. On March 9, 2016, the shareholders approved the previous stock option plan which initially allowed for the issuance of up to 1,491,541 shares and which was subsequently further increased to allow up to 2,129,999 shares to be issued under the plan (the "2016 Plan"). Prior to the adoption of the 2016 Plan, the Company had adopted an incentive stock option plan (the "Plan"), whereby it could grant options to directors, officers, employees, and consultants of the Company. <div> </div> The Company had the following incentive stock options granted under the 2023 Plan, 2022 Plan, the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2024: <div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(42,858</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(35,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(14,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">254,640</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(10,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(5,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">238,212</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">16,071</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(1,072</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,999</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,275</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(9,575</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">63,700</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">553,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(30,250</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">523,250</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">July 4, 2027</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 2, 2027</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.46</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 14, 2028</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.80</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">645,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(2,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">632,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">March 28, 2028</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.85</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">100,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(100,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">March 27, 2029</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.72</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">605,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">605,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total outstanding</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,216,417</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">605,000</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(85,715</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(263,041</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,472,661</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total exercisable</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,265,128</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,711,798</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Weighted Average</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">10.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.31</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.26</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9.62</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> 3.4 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> 3.2 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> As at March 31, 2024, there were 26,455 stock options available for issuance under the 2023 and 2022 plan and 2,499,116 performance based awards available for issuance under the 2023 Plan and the 2022 Plan. On March 27, 2024, the Company granted 605,000 options with a term of five years and an exercise price of CDN $2.72 per share, comprised of: <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 360,000 stock options to officers and directors which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; </li> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 60,000 stock options to an officer and director which vest 20% after 4 months, 20% after 6 months, 30% after 288 days, and 30% after 12 months; </li> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 110,000 stock options to employees which vest 25% after 4 months, and then 25% after years 1, 2, and 3; </li> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 40,000 stock options to employees which vest 50% after 288 days, and then then 25% after years 2, and 3; </li> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 35,000 stock options to consultants which vest 25% after 4 months, and then 25% after years 1, 2, and 3; </li> </ul> During the year ended March 31, 2024, 85,715 common shares were issued pursuant to the exercise of stock options and 263,041 options were forfeited or expired. During the year ended March 31, 2024, the Company incurred share-based compensation expense with a measured fair value of $1,502,112. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. <div> </div> Subsequent to the end of the reporting period, between April 1, 2024 and June 30, 2024, 55,642 stock options exercisable at a weighted average share price of CDN $10.09 were forfeited, and on June 28, 2024 the Company issued 20,000 stock options exercisable at CDN $1.40 per share that expire on June 28, 2029 (Note 26). The Company had the following incentive stock options granted under the 2023 Plan, 2022 Plan, the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2023: <div> <table border="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 26, 2022</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 18, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.15</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">68,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(2,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(8,570</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1,427</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">281,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(465</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(26,682</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">254,640</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">41,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(25,716</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">16,071</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(66,375</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,275</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">658,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(104,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">553,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">July 4, 2027</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 2, 2027</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">60,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 14, 2028</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.80</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">660,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">645,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">March 28, 2028</td> <td style="vertical-align: bottom;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">2.85</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">100,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">100,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total outstanding</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,702,652</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">835,000</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(3,322</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(317,913</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">2,216,417</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total exercisable</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">700,957</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,265,128</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Weighted Average</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">12.94</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">3.66</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">3.37</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">11.16</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">10.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom; background-color: #e6efff;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.5 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.4 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> As at March 31, 2023, there were 255,246 stock options available for issuance under the 2023 and 2022 plan and 2,467,595 performance based awards available for issuance under the 2023 Plan and the 2022 Plan. On July 4, 2022, the Company granted 15,000 options to an employee with a term of five years and an exercise price of CDN$4.25 per share which vest 25% after 4 months, and after years 1, 2, and 3. On November 2, 2022, the Company granted 60,000 options to employees with a term of five years and an exercise price of US$2.46 per share which vest 25% after 4 months, and after years 1, 2, and 3. On February 14, 2023, the Company granted 660,000 options with a term of five years and an exercise price of CDN$3.80 per share, comprised of: a. 420,000 stock options to officers and directors which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; b. 225,000 stock options to employees which vest 25% after 4 months, and then 25% after years 1, 2, and 3; c. 15,000 stock options to a consultant which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; On March 28, 2023 the Company granted 100,000 stock options to employees. The stock options have an exercise price of CDN$2.85 per share, a term of 5 years, which vest after 4 months, and then 25% after years 1, 2, and 3. <div> </div> During the year ended March 31, 2023, 3,322 common shares were issued pursuant to the exercise of stock options and 317,913 options were forfeited or expired. During the year ended March 31, 2023, the Company incurred share-based compensation expense with a measured fair value of $3,645,893. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The Company had the following incentive stock options granted under the 2019 Plan, and 2016 Plan that are issued and outstanding as at March 31, 2022: <div> <table border="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; border-color: #000000; width: 100%;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">October 27, 2021</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.34</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,429</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(71,429</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">February 2, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">65,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(8,142</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 26, 2022</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">148,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(142,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 18, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.15</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">25,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(10,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">70,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1,786</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">68,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">78,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">19,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(1,786</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(17,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">January 30, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">309,822</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(26,964</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1.071</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">281,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">7,143</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(7,143</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">49,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(4,642</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(3,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">41,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">173,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(34,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">693,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(35,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">658,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total outstanding</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,215,108</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">916,650</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(329,822</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(99,284</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,702,652</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total exercisable</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">882,964</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">700,957</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Weighted Average</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">9.35</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">16.61</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">4.70</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">13.60</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">12.94</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom; background-color: #e6efff;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.1 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.5 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> As at March 31, 2022, there were 612,152 stock options available for issuance under the 2019 plan. During the year ended March 31, 2022, 99,284 options were forfeited or expired. On May 18, 2021 the Company granted 173,650 options to employees with a term of five years and an exercise price of CDN$19.62 per share which vest 25% after 4 months, after years 1, 2, and 3. On December 10, 2021 the Company granted 693,000 options with a term of five years and an exercise price of CDN$16.45 per share, comprised of: <ul style="padding-left: 0pt; list-style-type: disc;"> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 350,000 stock options to officers and directors which vest 25% after 4 months, and then 25% after six months, nine months and twelve months; </li> <li style="margin-left: 63.6pt; padding-left: 8.4pt; text-align: justify;"> 278,000 stock options to employees which vest 25% after 4 months, and then 25% after years 1, 2, and 3; </li> <li style="text-align: justify; margin-left: 63.6pt; padding-left: 8.4pt;"> 65,000 stock options to two consultants which vest 25% after 4 months, and then 25% after six months, nine months and twelve months. </li> </ul> On February 11, 2022 the Company granted 50,000 stock options to an employee. The stock options have an exercise price of CDN$8.32 per share, a term of 3 years, and are exercisable after six months. <div> </div> During the year ended March 31, 2022, 329,822 common shares were issued pursuant to the exercise of stock options. During the year ended March 31, 2022, the Company incurred share-based compensation expense with a measured fair value of $5,771,475. The fair value of the options granted and vested were recorded as share-based payments on the Consolidated Statements of Operations. The weighted average share price on the exercise dates for the years ending March 31, 2024, 2023, and 2022 respectively were CDN $3.85, CDN $8.06, and CDN $10.87. The following weighted-average assumptions were used for the Black-Scholes valuation of stock option grants: <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; margin-left: auto; margin-right: auto;"> <tr> <td style="border-bottom: 0.75pt solid #000000; width: 180px; border-top: 0.75pt solid #000000; white-space: nowrap;">For the year ended</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 102px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 98px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 98px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2022</td> </tr> <tr> <td style="background-color: #e6efff;">Share price on grant date</td> <td style="text-align: center; background-color: #e6efff;">CDN $2.72</td> <td style="text-align: center; background-color: #e6efff;">CDN $3.66</td> <td style="text-align: center; background-color: #e6efff;">CDN $16.61</td> </tr> <tr> <td>Exercise price</td> <td style="text-align: center;">CDN $2.72</td> <td style="text-align: center;">CDN $3.66</td> <td style="text-align: center;">CDN $16.61</td> </tr> <tr> <td style="background-color: #e6efff;">Risk-free interest rate</td> <td style="text-align: center; background-color: #e6efff;">3.40%</td> <td style="text-align: center; background-color: #e6efff;">3.22%</td> <td style="text-align: center; background-color: #e6efff;">1.23%</td> </tr> <tr> <td>Expected life of options</td> <td style="text-align: center;">5 years</td> <td style="text-align: center;">5 years</td> <td style="text-align: center;">4.9 years</td> </tr> <tr> <td style="background-color: #e6efff;">Annualized volatility</td> <td style="text-align: center; background-color: #e6efff;">103%</td> <td style="text-align: center; background-color: #e6efff;">101%</td> <td style="text-align: center; background-color: #e6efff;">94%</td> </tr> <tr> <td>Forfeiture rate</td> <td style="text-align: center;">Nil</td> <td style="text-align: center;">Nil</td> <td style="text-align: center;">Nil</td> </tr> <tr> <td style="background-color: #e6efff;">Dividend rate</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> </tr> </table> </div> </div> </div> </div>

2 100000 2499116 1491541 2129999

<div> <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(42,858</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(35,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(14,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">254,640</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(10,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(5,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">238,212</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">16,071</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(1,072</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,999</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,275</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(9,575</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">63,700</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">553,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(30,250</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">523,250</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">July 4, 2027</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 2, 2027</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.46</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 14, 2028</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.80</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">645,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(2,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">632,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">March 28, 2028</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.85</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">100,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(100,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">March 27, 2029</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.72</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">605,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">605,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total outstanding</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,216,417</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">605,000</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(85,715</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(263,041</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,472,661</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total exercisable</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,265,128</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,711,798</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Weighted Average</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">10.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.31</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.26</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9.62</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> 3.4 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> 3.2 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> </table> </div> <div> <table border="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 26, 2022</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 18, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.15</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">68,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(2,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(8,570</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1,427</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">281,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(465</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(26,682</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">254,640</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">41,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(25,716</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">16,071</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(66,375</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,275</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">658,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(104,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">553,500</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">July 4, 2027</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 2, 2027</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.45</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">60,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">10,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 14, 2028</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.80</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">660,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(15,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">645,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">March 28, 2028</td> <td style="vertical-align: bottom;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">2.85</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">100,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">100,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total outstanding</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,702,652</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">835,000</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(3,322</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(317,913</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">2,216,417</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total exercisable</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">700,957</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,265,128</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Weighted Average</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">12.94</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">3.66</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">3.37</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">11.16</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">10.72</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom; background-color: #e6efff;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.5 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.4 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div> <div> <table border="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; border-color: #000000; width: 100%;"> <tr> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Exercise</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;">Forfeited</td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">Balance</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Expiry Date</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Price</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2023</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Granted</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">Exercised</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;">or Expired</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom; width: 12%; white-space: nowrap;">March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">October 27, 2021</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">4.34</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">71,429</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(71,429</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">February 2, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">65,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(57,144</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(8,142</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 26, 2022</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">5.25</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">148,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(142,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 18, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.15</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">25,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(10,714</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">14,286</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 4, 2023</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">70,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1,786</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">68,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">November 30, 2023</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">3.01</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 12, 2024</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">3.50</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">78,571</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(5,357</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">73,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">January 30, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">19,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(1,786</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(17,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">January 30, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">2.59</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">309,822</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(26,964</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(1.071</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">281,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2022</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">7,143</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(7,143</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">February 11, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">8.32</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">50,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">July 3, 2025</td> <td style="vertical-align: bottom;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">4.90</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">49,643</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(4,642</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">(3,214</td> <td style="vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">41,787</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">November 19, 2025</td> <td style="vertical-align: bottom; background-color: #e6efff;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">300,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 4, 2025</td> <td style="vertical-align: bottom;">US</td> <td style="vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right;">20.00</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">20,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">May 18, 2026</td> <td style="vertical-align: bottom; background-color: #e6efff;">CDN</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">19.62</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">173,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">-</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(34,000</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">139,650</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">December 10, 2026</td> <td style="vertical-align: bottom;">CDN</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">16.45</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">693,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">-</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">(35,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">) </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">658,000</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Total outstanding</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,215,108</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">916,650</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(329,822</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;">(99,284</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">1,702,652</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Total exercisable</td> <td style="vertical-align: bottom;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">882,964</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">700,957</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Weighted Average</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Exercise Price (CDN$)</td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">9.35</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">16.61</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">4.70</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 9%; text-align: right;">13.60</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;">$</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">12.94</td> <td style="border-bottom: 1.5pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td colspan="4" style="vertical-align: bottom; background-color: #e6efff;">Weighted Average Remaining Life</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.1 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> 3.5 years </td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> </div>

3.5

57144

42858

14286

3.01

50000

15000

35000

3.5

71787

14643

57144

2.59

254640

10714

5714

238212

8.32

50000

4.9

16071

1072

14999

300000

20000

19.62

73275

9575

63700

16.45

553500

30250

523250

4.25

15000

2.46

10000

3.8

645000

2500

10000

632500

2.85

100000

2.72

605000

2216417

605000

85715

263041

2472661

1265128

1711798

10.72

2.72

3.31

5.26

9.62

P3Y4M24D

P3Y2M12D

26455 26455 2499116 2499116

605000

five years

2.72

360000

0.25 0.25

60000

0.20 0.20 0.30 0.30

110000

0.25 0.25

40000

0.50 0.25

35000

0.25 0.25

85715

263041

1502112

55642

10.09

20000

1.4

5.25

5357

3.15

14286

3.5

68571

2857

8570

57144

3.01

50000

3.5

73214

1427

71787

2.59

281787

465

26682

254640

8.32

50000

4.9

41787

25716

16071

300000

20000

19.62

139650

66375

73275

16.45

658000

104500

553500

4.25

15000

2.45

60000

50000

10000

3.8

660000

15000

645000

2.85

100000

1702652

835000

3322

317913

2216417

700957

1265128

12.94

3.66

3.37

11.16

10.72

P3Y6M

P3Y4M24D

255246 255246 2467595 2467595

15000

five years

4.25

0.25 0.25

60000

five years

2.46

0.25 0.25

660000

five years

3.8

420000

0.25 0.25

225000

0.25 0.25

15000

0.25 0.25

100000

2.85

5 years

0.25

3322

317913

3645893

4.34

71429

5.25

65286

57144

8142

5.25

148214

142857

5357

3.15

25000

10714

14286

3.5

70357

1786

68571

3.01

50000

3.5

78571

5357

73214

2.59

19643

1786

17857

2.59

309822

26964

1.071

281787

4.9

7143

8.32

50000

4.9

49643

4642

3214

41787

300000

20000

19.62

173650

34000

139650

16.45

693000

35000

658000

1215108

916650

329822

99284

1702652

882964

700957

9.35

16.61

4.7

13.6

12.94

P3Y1M6D

P3Y6M

612152

99284

173650

five years

19.62

0.25 0.25

693000

five years

16.45

350000

0.25 0.25

278000

0.25 0.25

65000

0.25 0.25

50000

8.32

3 years

329822

5771475

3.85

8.06

10.87

<div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; margin-left: auto; margin-right: auto;"> <tr> <td style="border-bottom: 0.75pt solid #000000; width: 180px; border-top: 0.75pt solid #000000; white-space: nowrap;">For the year ended</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 102px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 98px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; width: 98px; border-top: 0.75pt solid #000000; white-space: nowrap;">March 31, 2022</td> </tr> <tr> <td style="background-color: #e6efff;">Share price on grant date</td> <td style="text-align: center; background-color: #e6efff;">CDN $2.72</td> <td style="text-align: center; background-color: #e6efff;">CDN $3.66</td> <td style="text-align: center; background-color: #e6efff;">CDN $16.61</td> </tr> <tr> <td>Exercise price</td> <td style="text-align: center;">CDN $2.72</td> <td style="text-align: center;">CDN $3.66</td> <td style="text-align: center;">CDN $16.61</td> </tr> <tr> <td style="background-color: #e6efff;">Risk-free interest rate</td> <td style="text-align: center; background-color: #e6efff;">3.40%</td> <td style="text-align: center; background-color: #e6efff;">3.22%</td> <td style="text-align: center; background-color: #e6efff;">1.23%</td> </tr> <tr> <td>Expected life of options</td> <td style="text-align: center;">5 years</td> <td style="text-align: center;">5 years</td> <td style="text-align: center;">4.9 years</td> </tr> <tr> <td style="background-color: #e6efff;">Annualized volatility</td> <td style="text-align: center; background-color: #e6efff;">103%</td> <td style="text-align: center; background-color: #e6efff;">101%</td> <td style="text-align: center; background-color: #e6efff;">94%</td> </tr> <tr> <td>Forfeiture rate</td> <td style="text-align: center;">Nil</td> <td style="text-align: center;">Nil</td> <td style="text-align: center;">Nil</td> </tr> <tr> <td style="background-color: #e6efff;">Dividend rate</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> <td style="text-align: center; background-color: #e6efff;">N/A</td> </tr> </table> </div>

2.72

3.66

16.61

2.72

3.66

16.61

0.034

0.0322

0.0123

4.9

1.03

1.01

0.94

0 0 0

<div> 16. Deferred Revenue The Company recorded Deferred Revenue of $9,942,385 for deposits received from customers for the sale of all- electric vehicles which were not delivered as at March 31, 2024 (March 31, 2023 - $9,998,609). The following table summarizes changes in deferred revenue during the years ended March 31, 2024 and March 31, 2023: <table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deferred Revenue, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">6,514,712</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Additions to deferred revenue during the year</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">4,361,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">11,576,344</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deposits returned</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(234,415</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(302,298</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Revenue recognized from deferred revenue during the year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">(4,183,666</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">(7,790,149</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Deferred Revenue, end of year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,942,385</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Current portion</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">7,066,145</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">8,059,769</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long term portion</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,876,240</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,938,840</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,942,385</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table> The Company expects to recognize revenue from amounts held in the current portion of deferred revenue within the next twelve months, based on expected deliveries of vehicles and from completed sales of vehicle parts. The Company expects to recognize revenue from amounts held in the long-term portion of deferred revenue more than twelve months after the reporting date. As at March 31, 2024 the current portion of deferred revenue includes a financing component of $324,265 (2023 - $324,967), and during the year ended March 31, 2024, $36,030 of this deferred revenue was recognized in revenue (2023 - $83,437). </div>

9942385

9998609

<table border="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deferred Revenue, beginning of year</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">6,514,712</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Additions to deferred revenue during the year</td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">4,361,857</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;">11,576,344</td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deposits returned</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(234,415</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">(302,298</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Revenue recognized from deferred revenue during the year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">(4,183,666</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">(7,790,149</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Deferred Revenue, end of year</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,942,385</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="vertical-align: bottom; width: 12%; text-align: right;"> </td> <td style="vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Current portion</td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">7,066,145</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">8,059,769</td> <td style="vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Long term portion</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">2,876,240</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right;">1,938,840</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,942,385</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;">9,998,609</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> </table>

9998609

6514712

4361857 11576344 234415 302298 4183666 7790149

9942385

9998609

7066145

8059769

2876240

1938840

9942385

9998609

324265 324967 36030 83437

<div> <div> <div> <div> 17. Financial Instruments The Company's financial instruments consist of cash, accounts receivable, promissory note receivable, finance lease receivables, line of credit, loans payable to related parties, term loan, accounts payable and accrued liabilities, other liabilities, and lease liabilities. Financial instruments measured at fair value are classified into one of three levels in the fair value hierarchy according to the relative reliability of the inputs used to estimate the fair values. The three levels of the fair value hierarchy are: Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities; Level 2: Inputs other than quoted prices that are observable for the asset or liabilities either directly or indirectly; and Level 3: Inputs that are not based on observable market data The fair value of the Company's financial instruments approximates their carrying value, unless otherwise noted. The Company has exposure to the following financial instrument related risks. Credit risk The Company's exposure to credit risk is on its cash, accounts receivable, promissory note receivable, and on its finance lease receivables. The maximum exposure to credit risk is their carrying amounts in the consolidated statement of Financial Position. Cash consists of cash bank balances held in major financial institutions in Canada and the United States with a high credit quality and therefore the Company is exposed to minimal risk. The Company assesses the credit risk of its account receivable, finance lease receivables and promissory note receivable at each reporting period end and on an annual basis. As at March 31, 2024 the Company recognized net allowance for credit losses of $1,319,873 (2023 - net - $94,791) against its accounts receivable (Note 5), and an allowance for credit losses of $131,089 on its promissory note (Note 7) (2023 – nil), as summarized in the table below: <div> <div> <table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td colspan="3" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Allowance for credit losses for the year ended March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 85%;">Allowance for doubtful accounts on accounts receivable</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,459,243</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; text-align: left;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> <td style="vertical-align: bottom; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">(less allowance collected during the year)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">(139,370</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 85%;">Net additions to allowance for doubtful accounts on accounts receivable</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,319,873</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">plus net additions to allowance for doubtful accounts on promissory note receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">131,089</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">Allowance for credit losses</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,450,962</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> </table> <div> </div> Liquidity risk The Company tries to ensure that there is sufficient capital in order to meet short-term business requirements, after taking into account the Company's cash balances and available liquidity on the Company's $8 million operating line of credit. The Company's cash is invested in bank accounts at major financial institutions in Canada and the United States and is available on demand. The continuation of the Company as a going concern is dependent on future cash flows from operations including the successful sale and manufacture of electric vehicles to achieve a profitable level of operations and obtaining necessary financing to fund ongoing operations. The Company's ability to achieve its business objectives is subject to material uncertainty which casts substantial doubt upon the Company's ability to continue as a going concern (Note 1). The Company will continue to rely on additional financings to further its operations and meet its capital requirements. The following table summarizes the Company's financial commitments by maturity as at March 31, 2024: </div> </div> </div> </div> <div> <div> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;">March 31, 2024</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Less than 3 months</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">3 to 12 months</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">One to five years</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Thereafter</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Line of credit (Note 1)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">7,463,206</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts payable and accrued liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">2,977,251</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Loans payable to related parties</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">2,549,120</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">261,355</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">696,329</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">3,055,463</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">2,500,000</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Term loan facility</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">2,267,897</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Contingent liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">136,078</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">166,810</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">1,088,858</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Other liabilities</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">25,699</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">10,701,812</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">3,100,304</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">5,797,092</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">3,588,858</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div> <div> <div> (1) GreenPower's operating line of credit with the Bank of Montreal is repayable on demand and is therefore recorded as a current liability with less than 3 months to maturity. GreenPower remains in compliance with the financial covenant under the facility and since inception of the loan the Bank of Montreal has not demanded repayment of the facility, however there is no guarantee that the Bank of Montreal will not do so in the future. As part of the acquisition of Lion Truck Body Inc. that closed on July 7, 2022, the Company would assume a term loan from the seller subject to the seller obtaining the required consents to allow for the assumption of the term loan with principal outstanding of approximately of approximately $1.5 million as at July 7, 2022, an interest rate of 3.75%, a maturity in May 2050, and fixed monthly payments. As at March 31, 2024 the seller has not obtained the required consents for the assumption of the loan and GreenPower has classified the potential assumption of this loan as a contingent liability, per IAS 37, as the assumption of the loan by GreenPower is subject to events that are beyond the Company's control and there is considerable uncertainty over the occurrence of these events (Note 22). Market risks Market risk is the risk of loss that may arise from changes in market factors such as interest rates and foreign exchange. The Company is exposed to interest rate risk with respect to its line of credit (Note 12) and its term loan facility (Note 13). Assuming the drawn amounts on the line of credit and term loan facility are unchanged, a 1% change in the base rate or prime rate applicable to these two liabilities would result in a change of approximately $97,000 to comprehensive income/loss. The Company is exposed to foreign exchange risk as it conducts business in both the United States and Canada. Management monitors its foreign currency balances, but the Company does not engage in any hedging activities to reduce its foreign currency risk. <div> </div> As at March 31, 2024, the Company was exposed to currency risk through the following financial assets and liabilities in CDN Dollars. </div> </div> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom; width: 13%; white-space: nowrap;">CAD</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Cash</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">137,887</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts Receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">66,935</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Prepaids and deposits</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">147,866</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Finance Lease Receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">65,315</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accounts Payable and Accrued Liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">(219,636</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Related Party Loan & Interests Payable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">(3,779,798</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> </table> </div> </div> </div> <div> <div> The CDN/USD exchange rate as at March 31, 2024 was $0.738 (March 31, 2023 - $0.7389). Based on the net exposure and assuming all other variables remain constant, a 10% change in the appreciation or depreciation of the Canadian dollar relative to the US dollar would result in a change of approximately $358,000 to comprehensive income/loss. </div> </div> </div> </div> </div> </div>

1319873

94791

131089

<table border="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td colspan="3" style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Allowance for credit losses for the year ended March 31, 2024</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 85%;">Allowance for doubtful accounts on accounts receivable</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,459,243</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; text-align: left;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> <td style="vertical-align: bottom; text-align: left;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">(less allowance collected during the year)</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">(139,370</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff; width: 85%;">Net additions to allowance for doubtful accounts on accounts receivable</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,319,873</td> <td style="vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">plus net additions to allowance for doubtful accounts on promissory note receivable</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;"> </td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">131,089</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 85%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff; width: 85%;">Allowance for credit losses</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 1%;">$</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: right; background-color: #e6efff; width: 12%;">1,450,962</td> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; text-align: left; background-color: #e6efff; width: 2%;"> </td> </tr> </table>

1459243

139370

1319873 131089

1450962

8000000

<div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;">March 31, 2024</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Less than 3 months</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">3 to 12 months</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">One to five years</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Thereafter</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Line of credit (Note 1)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">7,463,206</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts payable and accrued liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">2,977,251</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Loans payable to related parties</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">2,549,120</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">261,355</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">696,329</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">3,055,463</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">2,500,000</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Term loan facility</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">2,267,897</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Contingent liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">136,078</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">166,810</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 10%;">1,088,858</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Other liabilities</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">25,699</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">10,701,812</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">3,100,304</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">5,797,092</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 10%;">3,588,858</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div>

7463206 0 0 0

2977251

2549120

261355

696329

3055463

2500000

2267897

0 136078 166810 1088858

25699

10701812

3100304

5797092

3588858

1500000

0.0375

May 2050

0.01 97000 <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom;"> </td> <td style="text-align: center; vertical-align: bottom; width: 13%; white-space: nowrap;">CAD</td> <td style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Cash</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">137,887</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts Receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">66,935</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Prepaids and deposits</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">147,866</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Finance Lease Receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">65,315</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accounts Payable and Accrued Liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">(219,636</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Related Party Loan & Interests Payable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%;">(3,779,798</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> </table> </div> </div> </div>

137887

66935

147866

65315

219636

3779798

0.738

0.7389

0.10

358000

<div> <div> <div> 18. Capital Management The Company's capital management objective is to obtain sufficient capital to develop new business opportunities for the benefit of its shareholders. To meet these objectives, management monitors the Company's ongoing capital requirements on specific business opportunities on a case-by-case basis. The capital structure of the Company consists of cash, a line of credit, a term loan facility, loans from related parties and equity attributable to common shareholders, consisting of issued share capital and deficit. As at March 31, 2024, the Company had a cash balance of $1,150,891 working capital, defined as current assets minus current liabilities, of $15,561,765 accumulated deficit of ($79,020,920) and shareholders' equity of $11,566,819. Subsequent to the end of the reporting period, on May 9, 2024 the Company completed an underwritten offering of 1,500,000 common shares and warrants to purchase 1,575,000 common shares for gross proceeds of $2,325,750 before deducting underwriting discounts and offering expenses. The warrants have an exercise price of $1.82 per share and expire three years from the date of issuance (Note 26). Subject to market conditions and other factors, the Company may raise additional capital in the future to fund and grow its business for the benefit of shareholders. There has been no change to the Company's approach to financial management during the year ended March 31, 2024. </div> </div> </div>

1150891

15561765

-79020920

11566819

1500000

1575000

2325750

1.82 P3Y

<div> <div> <div> 19. Related Party Transactions </div> </div> <div> <div> A summary of compensation and other amounts paid to directors, officers and key management personnel is as follows: <table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-24</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-23</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-22</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Salaries and Benefits (1)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">562,160</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">580,774</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">575,255</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Consulting fees (2)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">541,623</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">396,250</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">396,456</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Non-cash Options Vested (3)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">874,321</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">2,100,717</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">3,242,528</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">1,978,104</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">3,077,741</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">4,214,239</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> 1) Salaries and benefits incurred with directors and officers are included in salaries and administration on the Consolidated Statements of Operations and Comprehensive Loss. <div> </div> 2) Consulting fees included in Salaries and administration on the Consolidated Statements of Operations and Comprehensive Loss are paid to the Chairman and CEO for management consulting services, and includes Director's Fees paid to GreenPower's four independent directors. 3) Amounts recognized for related party stock-based compensation are included in Share-based payments on the Consolidated Statements of Operations. Accounts payable and accrued liabilities at March 31, 2024 included $105,676 (March 31, 2023 - $208,215) owed to officers, directors, and companies controlled by officers and directors, and shareholders, which is non-interest bearing, unsecured and has no fixed terms of repayment. During the year ended March 31, 2023, the Company received loans totaling CAD$3,670,000 and US$25,000 from FWP Holdings LLC, a company that is beneficially owned by the CEO and Chairman of the Company, and CAD$250,000 was loaned to the Company from Countryman Investments Ltd., a company beneficially owned by a Director of the Company. The loans bear interest at 12.0% per annum plus such additional bonus interest, if any, as may be agreed to and approved by GreenPower's Board of Directors at a later date. During the year ended March 31, 2024 no additional related party loans were received by the Company. The CAD $250,000 loan plus accrued interest from Countryman Investments Ltd. was repaid, and the US$25,000 loan from FWP Holdings LLC was repaid. The remaining loans from FWP Holdings LLC matured on March 31, 2023, however the CAD $3,670,000 principal balance is outstanding as at March 31, 2024. During the year ended March 31, 2024, $328,829 of interest was expensed on related party loans (2023 - $238,321, 2022 - $nil). The Company has agreed to grant FWP Holdings LLC a general security assignment on the assets of GreenPower Motor Company Inc., which will be subordinated to any security assignment of senior lenders. The Company and FWP Holdings LLC entered into a postponement and subordination agreement with the term loan facility lender under which the parties agreed that the loans from FWP Holdings LLC would be subordinate to the lender's security interests and that no payment will be made on the loans from FWP Holdings LLC before the full repayment of the term loan facility (Note 13). As a result, loans from related parties are considered non-current liabilities, and this change is considered a substantial modification pursuant to IFRS 9, which requires that the loan is extinguished and revalued as at the date of the change, which resulted in a non-cash gain of $306,288 as at March 31, 2024 (2023 - nil). A director of the Company, David Richardson, and the Company's CEO and Chairman Fraser Atkinson, have each provided personal guarantees of $2,510,000, or $5,020,000 in total to support the Company's $8 million operating line of credit (Note 12). </div> </div> </div>

<table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-24</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-23</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap; width: 13%;">31-Mar-22</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Salaries and Benefits (1)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">562,160</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">580,774</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 13%; background-color: #e6efff;">575,255</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Consulting fees (2)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">541,623</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">396,250</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 13%;">396,456</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Non-cash Options Vested (3)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">874,321</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">2,100,717</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%; background-color: #e6efff;">3,242,528</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">1,978,104</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">3,077,741</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 13%;">4,214,239</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table>

562160

580774

575255

541623 396250 396456

874321

2100717

3242528

1978104

3077741

4214239

105676

208215

3670000

25000

250000

0.12

250000

25000

3670000

328829

238321

306288 0 2510000 5020000 8000000 <div> <div> <div> <div> <div> 20. Warranty Liability </div> </div> </div> </div> <div> <div> The Company provides its customers with a warranty on its vehicles with specific coverage for brake systems, lower-level components, fleet defect provisions and battery-related components. The majority of warranties cover a period of five years, with some variation depending on the contract. Management estimates the related provision for future warranty claims based on historical warranty claim information as well as recent trends that might suggest past cost information may differ from future claims. This assessment relies on estimates and assumptions about expenditures on future warranty claims. Actual warranty disbursements are inherently uncertain, and differences may impact cash expenditures on these claims. It is expected that the Company will incur approximately $750,000 in warranty costs within the next twelve months, with disbursements for the remaining warranty liability incurred after this date. An accrual for expected future warranty expenditures are recognized in the period when the revenue is recognized from the associated vehicle sale, and is expensed in product development costs in the Company's sales, general <div> </div> and administrative costs. Assuming revenue in each year remains unchanged, an increase or decrease of 5% to the warranty provision would have a corresponding increase or decrease of product development costs of approximately $67,000 for the year ended March 31, 2024 (2023 - $69,000). <table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">Year ended</td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">Year ended</td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Opening balance</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">2,077,749</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,042,983</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Warranty additions</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">1,343,838</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">1,375,673</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Warranty disbursements</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">(774,174</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">(339,349</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Warranty expiry</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">(147,108</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Foreign exchange translation</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">(416</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">(1,558</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,499,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,077,749</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Current portion</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%;">750,806</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%;">535,484</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Long term portion</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,749,084</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,542,265</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,499,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,077,749</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div> 750000 0.05 67000 69000 <table border="0" cellpadding="0" cellspacing="0" style="width: 80%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">Year ended</td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">Year ended</td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;"> </td> <td style="text-align: right; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Opening balance</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">2,077,749</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,042,983</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Warranty additions</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">1,343,838</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">1,375,673</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Warranty disbursements</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">(774,174</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;">(339,349</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Warranty expiry</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">(147,108</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Foreign exchange translation</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">(416</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">(1,558</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,499,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,077,749</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 15%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Current portion</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%;">750,806</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 15%;">535,484</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Long term portion</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,749,084</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%; background-color: #e6efff;">1,542,265</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,499,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 15%;">2,077,749</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table>

2077749

1042983

1343838 1375673 774174 339349 147108 0 -416 -1558

2499890

2077749

750806

535484

1749084

1542265

2499890

2077749

<div> <div> 21. Income Taxes <div> <div> Income tax expense is recognized based on the combined BC and Federal income tax rate for the full financial year applied to the pre-tax income of the reporting period. The Company's effective tax rate for the years ended March 31, 2024, was 27.0% and for the years ended March 31, 2023 and 2022 was 27.0%. The difference between tax expenses for the years and the expected income taxes based on the statutory rate are as follows: <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the year ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Combined statutory tax rate</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Expected income tax expense (recovery)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,952,555</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,061,841</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,052,678</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Items not deductible for tax purposes</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">413,506</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,276,004</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,671,157</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Difference in tax rate in other jurisdictions</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(129,075</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(51,259</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(216,059</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Unrecognized deductible temporary differences and loss carryforwards</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">4,668,124</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">2,837,096</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">2,597,580</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Deferred income tax expense (recovery)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> <div> </div> <div> </div> The nature and effect of the temporary differences giving rise to the deferred income tax assets as of March 31, 2024 and March 31, 2023 are summarized below: <div style="margin-left: 0pt;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="4" style="text-align: center; vertical-align: bottom; white-space: nowrap;">As at</td> <td colspan="1" style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Deferred income tax assets</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024 </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Non-capital loss carry-forwards</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">13,409,149</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">10,504,646</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Capital assets</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">603,088</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">184,443</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Right of use assets and lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">143,159</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">110,287</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Warranty provision</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">313,610</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">557,217</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deferred revenue</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">(1,083,688</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Share issue costs</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">208,406</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">413,177</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Other carryforward balances</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">697,502</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">94,199</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Unrecognized deferred tax assets</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">(14,291,227</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">(11,863,970</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Net deferred income tax asset</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> As at March 31, 2024 and March 31, 2023 the Company has approximately $20,150,000 and $15,990,000 respectively, of non-capital losses carry forwards available to reduce Canadian taxable income for future years. As at March 31, 2024 and March 31, 2023 the Company has approximately $31,200,000 and $22,640,000 respectively, of net operating losses carry forwards available to reduce future taxable income in the United States. The losses in Canada and United States expire between 2031 and 2044 if unused. The potential benefits of these carry-forward non-capital losses has not been recognized in these consolidated financial statements as it is not considered probable that sufficient future taxable profit will allow the deferred tax asset to be recovered. </div> </div> </div> </div>

0.27

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the year ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Combined statutory tax rate</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;">27%</td> <td style="text-align: center; vertical-align: bottom; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Expected income tax expense (recovery)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,952,555</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,061,841</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(4,052,678</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Items not deductible for tax purposes</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">413,506</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,276,004</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,671,157</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Difference in tax rate in other jurisdictions</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(129,075</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(51,259</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">(216,059</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Unrecognized deductible temporary differences and loss carryforwards</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">4,668,124</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">2,837,096</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">2,597,580</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Deferred income tax expense (recovery)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table>

0.27

-4952555

-4061841

-4052678

413506

1276004

1671157

-129075

-51259

-216059

4668124 2837096 2597580

<table border="0" cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="4" style="text-align: center; vertical-align: bottom; white-space: nowrap;">As at</td> <td colspan="1" style="text-align: center; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">Deferred income tax assets</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024 </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Non-capital loss carry-forwards</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">13,409,149</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">10,504,646</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Capital assets</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">603,088</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">184,443</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Right of use assets and lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">143,159</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">110,287</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Warranty provision</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">313,610</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">557,217</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Deferred revenue</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">(1,083,688</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Share issue costs</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">208,406</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">413,177</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Other carryforward balances</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">697,502</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">94,199</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Unrecognized deferred tax assets</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">(14,291,227</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;">)</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">(11,863,970</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Net deferred income tax asset</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table>

-13409149

-10504646

-603088

-184443

-143159

-110287

-313610

-557217

1083688

-208406

-413177

-697502

-94199

14291227

11863970

20150000

15990000

31200000

22640000

<div> 22. Acquisition of Lion Truck Body and Contingent Liability <div> <div> On July 7, 2022 GreenPower entered into an asset purchase agreement with Lion Truck Body Inc., a truck body manufacturer located in Torrance, CA, under which Greenpower purchased all of the assets of the business through its wholly owned subsidiary, Lion Truck Body Incorporated. GreenPower accounted for the acquisition of the net assets of Lion Truck Body Inc. as a business combination under IFRS 3. The acquisition included that GreenPower would assume a term loan from the seller subject to the seller obtaining the required consents to allow for the assumption. The term loan had a principal outstanding of approximately of approximately $1.5 million as at July 7, 2022, an interest rate of 3.75%, a maturity in May 2050, and fixed monthly payments. As at March 31, 2024 the seller has not provided the Company with any evidence that he has obtained the required consents for the Company to assume the loan and there is significant uncertainty over whether the seller will obtain these consents. In accordance with IAS 37, as at March 31, 2024, amounts representing the term loan have been recognized as a contingent liability on the Company's Consolidated Statement of Financial Position. As at March 31, 2023 management determined that the fair value of the term loan as at the acquisition date, assuming a market rate of interest, was approximately $0.6 million. In addition, management previously determined that the below market rate of interest on the loan represents government assistance and previously accounted for this assistance in accordance with IAS 20, by booking a deferred benefit of government assistance of $0.7 million at the acquisition date, which was to be recognized in earnings over the term of the loan. Amounts that were previously recognized as a term loan and deferred benefit of government assistance, as well as certain accounts payable and accrued liabilities associated with the loan, were recognized as a contingent liability as at March 31, 2024. <div> </div> As at the acquisition date, the determination of the fair value of the assumed loan and of the deferred benefit of government assistance required management to make a number of critical assumptions and estimates, such as the incremental borrowing rates as at the acquisition date. These assumptions and estimates had a significant impact on the carrying value of these liabilities, and the determination that there was goodwill paid on the transaction. Based on management's determination of the fair value of consideration transferred and of the net assets acquired, GreenPower recorded goodwill of $250,832 on the acquisition. The goodwill was tested for impairment as at March 31, 2023 and was written down due to management's determination that the expected future cash flows of the business would be insufficient to support goodwill or intangible assets at the entity. This determination and the estimates and assumptions about future events had a negative impact on the loss for the year ended March 31, 2023. Since the date of acquisition the impact on revenues for the period ending March 31, 2023 was $1,897,605. The impact to consolidated earnings over the same period was ($864,996), which includes the goodwill writedown of $250,832. The table below reflects management's determination of the fair value of major categories of assets acquired, liabilities assumed and consideration transferred as at the acquisition date. <table border="0" cellpadding="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Fair value of consideration transferred</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Purchase price</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">240,000</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">less: Working capital adjustment</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(152,873</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Cash purchase price</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">87,127</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Fair value of net assets acquired</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accounts receivables</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">127,852</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Inventory</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">786,688</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Equipment</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">268,252</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Right of use asset</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">448,512</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Goodwill</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">250,832</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts payable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(83,562</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">(433,512</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Deferred benefit of government assistance</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(699,327</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Loans</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">(578,608</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">87,127</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div>

1500000

0.0375

600000

700000

250832

1897605

-864996

250832

<table border="0" cellpadding="0" cellspacing="0" style="width: 70%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Fair value of consideration transferred</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Purchase price</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">240,000</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">less: Working capital adjustment</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(152,873</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Cash purchase price</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">87,127</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Fair value of net assets acquired</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accounts receivables</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">127,852</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Inventory</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">786,688</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Equipment</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">268,252</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Right of use asset</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">448,512</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Goodwill</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">250,832</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Accounts payable</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(83,562</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Lease liabilities</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">(433,512</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;">Deferred benefit of government assistance</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;">(699,327</td> <td style="text-align: left; vertical-align: bottom; width: 2%;">)</td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Loans</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">(578,608</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;">)</td> </tr> <tr> <td style="vertical-align: bottom;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%; background-color: #e6efff;">87,127</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table>

240000

152873

87127

127852

786688

268252

448512

250832

83562

433512

699327

578608

87127

<div> <div> <div> <div> <div> <div> 23. Segmented Information </div> </div> </div> </div> <div> <div> The Company operates in one reportable operating segment, being the manufacture and distribution of all- electric commercial vehicles and transit, school and charter buses. During the year ended March 31, 2024, the Company was economically dependent on one (2023 - one, 2022 - three) customer(s) who accounted for more than 10% of revenue from continuing operations and in aggregate accounted for approximately 30%, (2023: 59%, 2022: 57%) of sales. The Company's disaggregated revenue for the years ended March 31, 2024, 2023, and 2022 is summarized in the following table. Proceeds received and/or receivable from government vouchers totaled $385,643 for the years ended March 31, 2024 (2023 - $4,614,250, 2022 - $2,970,387) and was included in vehicle and parts sales in the years ended March 31, 2024 and March 31, 2023 and in vehicle and parts sales and in revenue from operating and finance leases in the year ended March 31, 2022. Included in Vehicle sales for the year ended March 31, 2024 is $nil (2023 - $nil, 2022 - $1,929,800) from the sales of vehicles that were previously on lease where the leases were cancelled and the vehicles subsequently sold. <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Vehicle and parts sales</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">38,879,072</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">39,311,659</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">13,714,227</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Revenue from operating and finance leases</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">385,643</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">113,789</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">3,297,619</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accretion on promissory note</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">7,035</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Finance income</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">7,124</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">270,442</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">217,892</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,271,839</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,695,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">17,236,773</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> The Company's revenues allocated by geography based on the customer's country of domicile for the years ended March 31, 2024, 2023, and 2022, is as follows: <div> <div style="margin-left: 0px;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">United States of America</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">37,055,314</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">39,497,713</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">15,972,137</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Canada</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">2,216,525</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">198,177</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">1,264,636</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,271,839</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,695,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">17,236,773</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> The Company's property and equipment allocated by geography for the years ended March 31, 2024, and 2023 is as follows: <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 84%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="4" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">United States of America</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">2,529,937</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">2,485,711</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Canada</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">233,588</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">119,080</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">2,763,525</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">2,604,791</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div>

During the year ended March 31, 2024, the Company was economically dependent on one (2023 - one, 2022 - three) customer(s) who accounted for more than 10% of revenue from continuing operations

0.30

0.59

0.57

385643 4614250 2970387 0 0 1929800 <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Vehicle and parts sales</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">38,879,072</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">39,311,659</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">13,714,227</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Revenue from operating and finance leases</td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">385,643</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">113,789</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%;">3,297,619</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accretion on promissory note</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">7,035</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Finance income</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">7,124</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">270,442</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">217,892</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,271,839</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,695,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">17,236,773</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> 38879072 39311659 13714227 385643 113789 3297619 0 0 7035

7124

270442

217892

39271839

39695890

17236773

<div> <div style="margin-left: 0px;"> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="7" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">United States of America</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">37,055,314</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">39,497,713</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">15,972,137</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Canada</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">2,216,525</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">198,177</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">1,264,636</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,271,839</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">39,695,890</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%;">17,236,773</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div> </div>

37055314

39497713

15972137

2216525

198177

1264636

39271839

39695890

17236773

<div> <table border="0" cellpadding="0" cellspacing="0" style="width: 84%; border-collapse: collapse; font-size: 10pt; border-color: #000000; margin-left: auto; margin-right: auto;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="4" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">United States of America</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">2,529,937</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;">2,485,711</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Canada</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">233,588</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;"> </td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">119,080</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;"> </td> <td style="text-align: right; vertical-align: bottom; width: 17%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;">Total</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">2,763,525</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 17%;">2,604,791</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%;"> </td> </tr> </table> </div>

2529937

2485711

233588

119080

2763525

2604791

<div> <div> <div> <div> <div> <div> <div> <div> <div> 24. Litigation and Legal Proceedings The Company filed a civil claim against the prior CEO and Director of the Company in the Province of British Columbia in 2019, and the prior CEO and Director of the Company has filed a response with a counterclaim for wrongful dismissal in the Province of British Columbia. The prior CEO and Director of the Company also filed a similar claim in the state of California in regards to this matter, and this claim has been stayed pending the outcome of the claim in British Columbia. There has not been a resolution on the British Columbia claim or counterclaim, or the California claim as at March 31, 2024. In addition, a company owned and controlled by a former employee who provided services to a subsidiary company of GreenPower until August 2013 filed a claim for breach of confidence against GreenPower in July 2020, and this claim has not been resolved as at March 31, 2024. During April 2023 the Company repossessed 27 EV Stars and 10 EV Star CC's after a lease termination due to non-payment (Note 6). In addition, the Company repossessed 1 EV Star from the same customer due to non-payment. During May 2023 this customer filed a claim in the state of California against the Company and a subsidiary, and this matter has not been resolved as at March 31, 2024. The Company has not booked a provision for the claims or the counterclaim as it does not believe there is a remote or estimable material financial impact as at March 31, 2024. </div> </div> </div> </div> </div> </div> </div> </div> </div>

<div> <div> <div style="text-align: justify; margin-top: 0pt; margin-bottom: 10pt;">25. Supplemental Cash Flow Disclosure</div> </div> <div> <div> The following table provides additional detail regarding the Company's cash flow: <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="4" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Non-cash investing and financing transactions:</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Right of use asset acquired</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">69,129</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">4,968,446</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accretion income on promissory note receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,696</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">7,034</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Property and equipment through financing</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">42,831</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Assets transferred from Inventory to Property and equipment</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">874,278</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,408,813</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div>

<div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="4" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">For the Years Ended</td> <td colspan="1" style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="text-align: center; border-top: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2024</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2023</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;">March 31, 2022</td> <td colspan="1" style="text-align: center; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Non-cash investing and financing transactions:</td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Right of use asset acquired</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">69,129</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">4,968,446</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; background-color: #e6efff;">Accretion income on promissory note receivable</td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,696</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%; background-color: #e6efff;">7,034</td> <td style="text-align: left; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom;">Property and equipment through financing</td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">-</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> <td style="text-align: left; vertical-align: bottom; width: 1%;">$</td> <td style="text-align: right; vertical-align: bottom; width: 12%;">42,831</td> <td style="text-align: left; vertical-align: bottom; width: 2%;"> </td> </tr> <tr> <td style="border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;">Assets transferred from Inventory to Property and equipment</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">874,278</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">-</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 1%; background-color: #e6efff;">$</td> <td style="text-align: right; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 12%; background-color: #e6efff;">1,408,813</td> <td style="text-align: left; border-bottom: 0.75pt solid #000000; vertical-align: bottom; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> 69129 4968446 0 -1696 0 -7034 0 0 42831 -874278 0 -1408813

<div> 26. Events After the Reporting Period Subsequent to the end of the reporting period: <table border="0" cellpadding="0" cellspacing="0" style="width: 100%; font-size: 10pt; font-family: Times New Roman, Times, serif;"> <tr> <td style="vertical-align: top; width: 18pt;">▪</td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: auto;"> Between April 1 2024 and June 30, 2024, 55,642 stock options exercisable at a weighted average share price of CDN $10.09 were forfeited; </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> </td> <td style="width: auto;"> </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> ▪ </td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: auto;"> On May 9, 2024 the Company completed an underwritten offering of 1,500,000 common shares and warrants to purchase 1,575,000 common shares for gross proceeds of $2,325,750 before deducting underwriting discounts and offering expenses. The warrants have an exercise price of $1.82 per share and expire three years from the date of issuance; </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> </td> <td style="width: auto;"> </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> ▪ </td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: auto;"> During May 2024 the Company repossessed 5 EV 250s and one EV 350 that the company had leased to the customer due to the customer's default under the leases. </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> </td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: auto;"> </td> </tr> <tr> <td style="vertical-align: top; width: 18pt;"> ▪ </td> <td style="margin-top: 0pt; margin-bottom: 0pt; width: auto;"> On June 28, 2024 the Company issued 20,000 stock options exercisable at CDN $1.40 per share that expire on June 28, 2029. </td> </tr> </table> </div>

55642

10.09

1500000

1575000

2325750

1.82 P3Y

20000

1.4