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FINANCIAL INSTRUMENTS
 2 Months Ended 12 Months Ended
Mar. 31, 2024
Jan. 31, 2024
Investments, All Other Investments [Abstract]    
FINANCIAL INSTRUMENTS [Text Block]

22. FINANCIAL INSTRUMENTS

A summary of the Company's financial instruments classified as fair value through profit or loss and their classification in the fair value hierarchy is as follows:

Fair value measurements at March 31, 2024 using:   Level 1     Level 2     Level 3     Total  
    $     $     $     $  
Financial liabilities:                        
Earn out shares (Note 13)   -     -     84,871     84,871  
 
Fair value measurements at January 31, 2024 using:   Level 1     Level 2     Level 3     Total  
    $     $     $     $  
Financial liabilities:                        
Earn out shares (Note 13)   -     -     108,233     108,233  

 

The fair value of the derivative liability associated with the earn out shares was derived using a Monte Carlo simulation using non-observable inputs, and therefore represents a Level 3 measurement.

22. FINANCIAL INSTRUMENTS

A summary of the Company's financial instruments classified as fair value through profit or loss and their classification in the fair value hierarchy is as follows:

Fair value measurements at January 31, 2024 using:   Level 1     Level 2     Level 3     Total  
    $     $     $     $  
Financial liabilities:                        
Earn out shares (Note 13)   -     -     108,233     108,233  
Fair value measurements at January 31, 2023 using:   Level 1     Level 2     Level 3     Total  
    $     $     $     $  
Financial liabilities:                        
Earn out shares (Note 13)   -     -     239,700     239,700  

The fair value of the derivative liability associated with the earn out shares was derived using a Monte Carlo simulation using non-observable inputs, and therefore represents a Level 3 measurement.