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COST OF REVENUE
9 Months Ended 12 Months Ended
Dec. 31, 2025
Mar. 31, 2025
Cost Of Revenue    
COST OF REVENUE

 

5.COST OF REVENUE

 

The Company’s cost of revenue is summarized as follows:

 SCHEDULE OF COST OF REVENUE

   2025   2024   2025   2024 
   Three months ended   Nine months ended 
   December 31,   December 31, 
   2025   2024   2025   2024 
Cost of Revenue from POCs and software implementation  $269,675   $-   $479,675   $145,000 
Cost of Revenue from SaaS   22,877    -    67,428    - 
Total  $292,552   $-   $547,103   $145,000 

 

6. COST OF REVENUE

 

The Company’s cost of revenue is summarized as follows:

 

   2025   2024 
   Year ended 
   March 31, 
   2025   2024 
Cost of Revenue from POCs and software implementation  $145,000   $714,458 
Cost of Revenue from SaaS   -    984,712 
Provision for estimated loss on contract   486,691    - 
Total  $631,691   $1,699,170 

 

Included in accrued liabilities is a provision of $486,691 related to the estimated loss under the Analog – VERSES Framework Agreement. The provision reflects management’s best estimate of the expected loss as of the reporting date, based on currently available information. The Company will continue to monitor this obligation and adjust the provision as necessary if further information becomes available or conditions change.